Exhibit 107

 

Calculation of Filing Fee Tables

Form S-8

Vuzix Corporation

(Exact Name of Registrant as Specified in its Charter)

 

Table 1: Newly Registered Securities

 

   Security
Type		  Security
Class
Title		  Amount
Registered(1)		   Proposed
Maximum
Aggregate
Offering
Price Per
Share(2)		   Fee Calculation
Rule		  Maximum
Aggregate
Offering
Price		  Fee 
Rate		   Amount of
Registration
,53Fee
Fees to Be Paid  Equity  Common Stock   12,641,637   $1.85    457(c)  $ 23,387,028   0.0001531 $ 3,580.55
      Total Offering Amounts   12,641,637   $1.85    457(c)  $     0.0001531 $ 3,580.55
      Total Fees Previously Paid   -                  -   -
      Total Fee Offsets   -                      -
      Net Fee Due                        $ 3,580.55

 

(1)Represents shares issued or issuable pursuant to the Vuzix Corporation 2023 Equity Incentive Plan. 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 $1.85 per share on April 25, 2025 as reported on The Nasdaq Capital Market, pursuant to Rule 457(c) under the Securities Act.