Filing Fee Exhibit
Ex-Filing Fees
CALCULATION OF FILING FEE TABLES
S-1
SeaStar Medical Holding Corp
Table 1: Newly Registered and Carry Forward Securities
| Line Item Type | Security Type | Security Class Title | Notes | Fee Calculation Rule | Amount Registered | Proposed Maximum Offering Price Per Unit | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee | ||||||||||||
| Newly Registered Securities | |||||||||||||||||||||
| Fees to be Paid | Equity | Common Stock, par value $0.0001 per share | (1) | Other | 1,664,543 | $ | 3.96 | $ | 6,591,591.00 | 0.0001381 | $ | 911.00 | |||||||||
| Total Offering Amounts: | $ | 6,591,591.00 | 911.00 | ||||||||||||||||||
| Total Fees Previously Paid: | 0.00 | ||||||||||||||||||||
| Total Fee Offsets: | 0.00 | ||||||||||||||||||||
| Net Fee Due: | $ | 911.00 | |||||||||||||||||||
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Offering Note(s)
| (1) | Shares of our common stock, par value $0.0001 per share (“Common Stock”) will be offered for resale by the selling stockholder pursuant to the prospectus contained in the registration statement to which this exhibit is attached. The registration statement registers the resale of an aggregate of 1,664,543 shares of the registrant’s Common Stock. Pursuant to Rule 416 under the Securities Act of 1933, as amended, or the Securities Act, the shares of Common Stock being registered hereunder include an indeterminable number of additional shares of Common Stock that may be issuable as a result of stock splits, stock dividends or similar transactions. Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(c) of the Securities Act on the basis of the high and low prices for a share of the registrant’s Common Stock reported on April 27, 2026, which date is a date within five business days prior to the filing of this registration statement. |
Table 3: Combined Prospectuses
| Security Type | Security Class Title | Notes | Amount of Securities Previously Registered | Maximum Aggregate Offering Price of Securities Previously Registered | Form Type | File Number | Initial Effective Date | ||||||||
| Equity | Common Stock, par value $0.0001 per share | (1) | 473,641 | $ | 5,967,871.56 | S-1 | 333-287403 | 05/29/2025 | |||||||
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Prospectus Note(s):
| (1) | No registration fee is payable in connection with the aggregate of 473,641 shares of Common Stock (as adjusted for the Reverse Split described in this registration statement) previously registered under the Registration Statement on Form S-1 filed with the Securities and Exchange Commission on May 19, 2025, which was declared effective by the SEC on May 29, 2025 (SEC File No. 333-287403) (the “May 2025 Registration Statement”) because such securities are being transferred from the May 2025 Registration pursuant to Rule 429(b) under the Securities Act. See “Rule 429 Statement” in this registration statement. |