Exhibit 107

Calculation of Filing Fee Table

SC 13E-3

Table 1 - Transaction Valuation

Anebulo Pharmaceuticals, Inc


	Transaction Valuation			Fee Rate		Amount of Filing Fee
Fees to Be Paid	$	1,450,001	(1)		0.00015310	$	222.00	(2)
Fees Previously Paid		—					—
Total Transaction Valuation	$	1,450,001
Total Fees Due for Filing						$	222.00
Total Fees Previously Paid							—
Total Fee Offsets							—
Net Fee Due						$	222.00

(1)

Calculated solely for the purpose of determining the filing fee for this transaction in accordance with Rule 0-11(b)(1) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), based on the product of (i) $3.50, the cash payment for each share of common stock, $0.001 par value per share (“Common Stock”), of Anebulo Pharmaceuticals, Inc in lieu of the issuance of fractional shares to holders of record of less than 7,500 shares of Common Stock (which is the maximum divisor within the range of potential split ratios for the proposed reverse stock split) after the proposed reverse stock split described in this Schedule 13E-3, and (ii) 414,286, the estimated number of shares of Common Stock subject to the transaction described in this Schedule 13E-3.

(2)

The filing fee was calculated in accordance with Rule 0-11(b) under the Exchange Act by multiplying the assumed Transaction Valuation by the Fee Rate.