| Calculation of Filing Fee Tables | |||
| S-1 | |||
| Park Dental Partners, 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 $0.0001 per share | 457(a) | 1,765,250 | $ 14.00 | $ 4,713,500.00 | 0.0001381 | $ 650.93 | ||||
| Fees to be Paid | 2 | Equity | Representative's Warrants to purchase shares of Common Stock | Other | 0.0001381 | $ 0.00 | |||||||
| Fees to be Paid | 3 | Equity | Common Stock issuable upon exercise of the Representative's Warrants | 457(a) | 105,915 | $ 16.80 | $ 339,372.00 | 0.0001381 | $ 46.87 | ||||
| Fees Previously Paid | Equity | Common Stock, par value $0.0001 per share | 457(o) | $ 20,000,000.00 | $ 3,062.00 | ||||||||
| Fees Previously Paid | 4 | Equity | Representative's Warrants to purchase shares of Common Stock | Other | $ 0.00 | ||||||||
| Fees Previously Paid | Equity | Shares of Common Stock issuable upon exercise of the Representative's Warrants | 457(o) | $ 1,440,000.00 | $ 220.46 | ||||||||
| Carry Forward Securities | |||||||||||||
| Carry Forward Securities | |||||||||||||
| Total Offering Amounts: | $ 26,492,872.00 | $ 3,980.26 | |||||||||||
| Total Fees Previously Paid: | $ 3,282.46 | ||||||||||||
| Total Fee Offsets: | $ 0.00 | ||||||||||||
| Net Fee Due: | $ 697.80 | ||||||||||||
| Offering Note |
| 1 | Note 1.a. Includes 1,535,000 shares of common stock offered by the Registrant pursuant to the offering and 230,250 shares of common stock that the Underwriters have the option to purchase to cover over-allotments, if any. Note 1.b. This registration fee only includes the payment of $697.80 for an additional $4,713,500 of shares and $339,372 of Warrant Shares as the Registrant previously paid $3,282.46 for the registration of $20,000,000 of shares and $1,440,000 of Warrant Shares under the Securities and Exchange Commission's prior fee rate in effect until September 30, 2025 in connection with the registration statement on Form S-1 (File No.: 333-290001) filed with the SEC on September 3, 2025. | ||||||
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| 2 | No separate fee is required pursuant to Rule 457(g) under the Securities Act. | ||||||
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| 3 | The Registrant will issue to the Representative of the Underwriters warrants to purchase a number of shares of Common Stock equal to an aggregate of 6.0% of the shares offered hereby. The exercise price of the Representative's Warrants is equal to 120% of the offering price of the shares of Common Stock offered hereby. See Offering Note 1.b. | ||||||
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| 4 | See offering note 2. | ||||||
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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 | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | |
| Fee Offset Sources | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | |
| Rule 457(p) | |||||||||||||
| Fee Offset Claims | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | |
| Fee Offset Sources | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | |
| 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 | |
|---|---|---|---|---|---|---|---|
| N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |