Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

Windtree Therapeutics, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities 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(1)(2)		Fee rate		Amount of registration fee(1)
Fees to Be Paid	Equity	Common Stock, par value $0.001 per share(3)	457(o)		-		-	$	8,000,000		0.00014760	$	1,180.80
Fees to Be Paid	Equity	Pre-funded warrants(3)(4)	457(g)		-		-	Included above			-		-
Fees to Be Paid	Equity	Shares of Common Stock issuable upon exercise of pre-funded warrants(3)	457(o)		-		-	Included above			-		-
Fees to Be Paid	Equity	Common warrants(4)	457(g)		-		-	Included above			-		-
Fees to Be Paid	Equity	Shares of Common Stock issuable upon exercise of Common warrants	457(o)		-		-	Included above			-		-
	Total Offering Amounts							$	8,000,000			$	1,180.80
	Total Fees Previously Paid												-
	Total Fee Offsets											$	-
	Net Fee Due											$	1,180.80

(1)	Estimated solely for the purpose of calculating the registration fee pursuant Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).
(2)	Pursuant to Rule 416(a) under the Securities Act, this registration statement shall also cover an indeterminate number of shares that may be issued and resold resulting from stock splits, stock dividends or similar transactions.
(3)	The proposed maximum aggregate offering price of the common stock will be reduced on a dollar-for-dollar basis based on the offering price of any pre-funded warrants issued in the offering, and the proposed maximum aggregate offering price of the pre-funded warrants to be issued in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any common stock issued in the offering. Accordingly, the proposed maximum aggregate offering price of the common stock, pre-funded warrants and common stock warrants (including the common stock issuable upon exercise of the pre-funded warrants), if any, is $8,000,000.
(4)	No fee pursuant to Rule 457(g) of the Securities Act.