| Calculation of Filing Fee Tables | |||
| S-1 | |||
| NEXGEL, INC. | |||
| Table 1: Newly Registered and Carry Forward Securities | ☐Not Applicable |
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| Security Type | Security Class Title | Fee Calculation or Carry Forward Rule | Amount Registered | Proposed Maximum Offering Price Per Unit | 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 | 1 | Equity | Common Stock, par value $0.001 per share | Other | 15,252,337 | $ 0.60 | $ 9,151,402.20 | 0.0001381 | $ 1,263.81 | ||||
| Fees Previously Paid | |||||||||||||
| Carry Forward Securities | |||||||||||||
| Carry Forward Securities | |||||||||||||
| Total Offering Amounts: | $ 9,151,402.20 | $ 1,263.81 | |||||||||||
| Total Fees Previously Paid: | $ 0.00 | ||||||||||||
| Total Fee Offsets: | $ 0.00 | ||||||||||||
| Net Fee Due: | $ 1,263.81 | ||||||||||||
| Offering Note |
| 1 | Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), the shares of common stock registered hereby also include an indeterminate number of additional shares of common stock as may be issued from time to time to prevent dilution resulting from stock splits, stock dividends, recapitalizations or similar transactions. The proposed maximum offering price per share is equal to $0.60, the fixed conversion price of the convertible promissory notes pursuant to which the shares being registered are issuable, calculated in accordance with Rule 457(g) under the Securities Act because such conversion price exceeds the average of the high and low prices of the registrant's common stock as reported on The Nasdaq Capital Market on August 19, 2026, the most recent practicable date prior to the date of filing of the registration statement. Calculated pursuant to Rule 457 under the Securities Act at the Section 6(b) fee rate in effect for the federal government's fiscal year 2026 of $138.10 per $1,000,000 of the proposed maximum aggregate offering price. Total Fees Previously Paid is to reflect the amount of any registration fee previously paid by the registrant in connection with the securities registered by, and carried forward to, this registration statement, if any. Net Fee Due represents the amount of the registration fee payable in connection with this registration statement after giving effect to any such previously paid fees and any applicable fee offsets. | ||||||
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| Table 2: Fee Offset Claims and Sources | ☑Not Applicable |
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| 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 | ☑Not Applicable |
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| 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 | |
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