Exhibit 107

 

Calculation of Filing Fee Tables

 

Form S-1

 

Vuzix Corporation

(Exact Name of Registrant as Specified in its Charter)

 

Table 1: Newly Registered Securities

 

    Security   Security
Class		   Amount   Proposed
Maximum
Aggregate
Offering
Price Per		   Fee Calculation   Maximum
Aggregate
Offering		   Fee   Amount of
Registration		  
    Type   Title   Registered(1)   Share(2)   Rule   Price   Rate   Fee  
Fees to Be Paid   Equity   Common Stock underlying Preferred Stock Issuable to Selling Stockholder   7,692,300   $1.085   457(c)   $ 8,346,146   0.0001531   $ 1,277.80  
Fees to Be Paid   Equity   Common Stock issued to Selling Stockholder   7,692,307   $1.085   457(c)   $ 8,346,153   0.0001531   $ 1,277.80  
        Total Offering Amounts   15,384,607   $1.085   457(c)   $ 16,692,299   0.0001531   $ 2,555.59  
        Total Fees Previously Paid   -                 -        
        Total Fee Offsets   -                       -  
        Net Fee Due                         $ 2,555.59  

 

(1)Represents shares offered by the selling stockholder. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), the shares of common stock being registered hereunder include such indeterminate number of shares as may be issuable as a result of stock splits, stock dividends or similar transactions.
(2)Estimated solely for the purpose of calculating the registration fee and is based on the average of the high and low sales prices of the registrant’s common stock of $1.085 per share on September 25, 2024 as reported on The Nasdaq Capital Market, pursuant to Rule 457(c) under the Securities Act.