EX-FILING FEES 4 ex107.htm

Exhibit 107

Calculation of Filing Fee Table

Form S-8

(Form Type)

Cingulate Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security Type		Security Class Title		Fee Calculation Rule (1)		Amount Registered (2)				Proposed Maximum Offering Price Per Unit (1)				Maximum Aggregate Offering Price (1)				Fee Rate				Amount of Registration Fee
Equity		Common Stock, $0.0001 par value per share		Other			1,927,810			$	1.96			$	3,778,508				0.0000927			$	350.27
Total Offering Amounts											-			$	3,778,508				-			$	350.27
Total Fee Offsets											-				-				-				-
Net Fees Due											-				-				-			$	350.27

	(1)	Calculated solely for purposes of this offering under Rules 457(c) and 457(h) of the Securities Act on the basis of the average of the high and low prices per share of Registrant’s Common Stock on March 24, 2022 as reported by The Nasdaq Stock Market.
	(2)	Covers 1,927,810 shares of the Registrant’s common stock, par value $0.0001 per share (“Common Stock”) issuable under the Registrant’s 2021 Omnibus Equity Incentive Plan (the “Plan”). Pursuant to Rule 416 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement shall also be deemed to cover any additional shares of Common Stock that may from time to time be offered or issued under the Plan to prevent dilution resulting from stock splits, stock dividends or similar transactions that increases the number of outstanding shares of Common Stock.