EXHIBIT 107

Calculation of Filing Fee Tables

S-3

(Form Type)

ENGlobal Corporation

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Carry Forward Form Type

Carry Forward File Number

Carry Forward Initial effective date

Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward

Newly Registered Securities

Fees to Be Paid

Equity

Common Stock

457(c)

3,971,000(1)

$0.875(2)

$3,474,625

0.00011020

$382.91

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

$3,474,625

$382.91

Total Fees Previously Paid

$

Total Fee Offsets

$0

Net Fee Due

$382.91

(1)

Consists of shares of common stock issuable upon the exercise of a common stock purchase warrant issued by the registrant to the selling stockholder named in the registration statement. Pursuant to Rule 416 under the Securities Act, this registration statement also relates to an indeterminate number of additional shares of common stock to be issued as a result of stock splits, stock dividends or similar transactions.

(2)

Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) of the Securities Act based on the average of the high and low sales prices of the registrant’s common stock on February 7, 2023, as reported on the Nasdaq Capital Market.

1

Table 2: Fee Offset Claims and Sources

	Registrant or Filer Name	Form or Filing Type	File Number	Initial Filing Date	Filing Date	Fee Offset Claimed	Security Type  Associated  with Fee Offset Claimed	Security Title Associated with Fee Offset Claimed	Unsold Securities Associated with Fee Offset Claimed	Unsold Aggregate Offering Amount Associated with  Fee Offset Claimed	Fee Paid with Fee Offset Source
Rules 457(b) and 0-11(a)(2)
Fee Offset Claims
Fee Offset Sources
Rule 457(p)
Fee Offset Claims							-		-
Fee Offset Sources

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