Exhibit 107

CALCULATION OF FILING FEE TABLES

FORM S-3

(Form Type)

GSE Systems, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

	Security Type	Security Class Title	Fee Calculation or Carry Forward Rule	Amount Registered⁽¹⁾		Proposed Maximum Offering Price Per Unit⁽²⁾		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, par value $0.01 per share	457(c)		1,732,137⁽³⁾		$3.46		$5,993,194.02	0.00011020	$	885.00
Fees Previously Paid	-	-	-		-		-		-			-

Carry Forward Securities
Carry Forward Securities	-	-	-		-				-					-		-		-		-
	Total Offering Amounts								$5,993,194.02		$	885.00
	Total Fees Previously Paid										$	0.00
	Total Fee Offsets										$	0.00
	Net Fee Due										$	885.00

(1)	Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of common stock, par value $0.01 per share, of GSE Systems, Inc. that become issuable by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration.
(2)	Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) under the Securities Act, as amended, based on the average of the high and low reported trading prices of the registrant’s common stock as reported on the NASDAQ Capital Market on December 15, 2023.
(3)	Comprised of (i) 323,610 Amended Note Shares; (ii) 128,373 First Warrant Shares; (iii) 360,000 Conversion Shares; (iv) 493,727 Second Note Repayment Shares; and (v) 426,427 Second Warrant Shares.

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

Table 3: Combined Prospectuses

Security Type

Security Class Title

Amount of Securities
Previously Registered

Maximum Aggregate
Offering Price
of Securities
Previously Registered

Form
Type

File
Number

Initial
Effective Date