| Calculation of Filing Fee Tables | |||
| S-1 | |||
| VivoSim Labs, 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, issuable upon exercise of warrants | 457(a) | 9,411,766 | $ 0.3477 | $ 3,272,471.04 | 0.0001381 | $ 451.93 | ||||
| Fees Previously Paid | |||||||||||||
| Carry Forward Securities | |||||||||||||
| Carry Forward Securities | |||||||||||||
| Total Offering Amounts: | $ 3,272,471.04 | $ 451.93 | |||||||||||
| Total Fees Previously Paid: | $ 0.00 | ||||||||||||
| Total Fee Offsets: | $ 0.00 | ||||||||||||
| Net Fee Due: | $ 451.93 | ||||||||||||
| Offering Note |
| 1 | (1) Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional shares of the Registrant's Common Stock ("Common Stock") in connection with any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of outstanding shares of Common Stock. (2) Consists of 9,411,766 shares of Common Stock registered for resale by the Selling Stockholder named in this Registration Statement, including (i) 4,705,883 Pre-Funded Warrant Shares (as defined in this Registration Statement) and (ii) 4,705,883 Common Warrant Shares (as defined in this Registration Statement). (3) Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(c) of the Securities Act. The proposed maximum offering price per share and the proposed maximum aggregate offering price with respect to the shares are calculated based on $0.3477 per share, the average of the high and low prices of the Common Stock, as reported on the Nasdaq Capital Market on July 29, 2026, a date within five business days prior to the filing of this Registration Statement. | ||||||
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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 | |
|---|---|---|---|---|---|---|---|