Exhibit 107

Calculation of Filing Fee Tables

 

Form S-8

(Form Type)

 

WiSA Technologies, Inc.

(Exact Name of Registrant as Specified in its Charter)

 

Table 1—Newly Registered Securities 

 

   Security
Type		  Security
Class
Title		  Fee
Calculation
Rule		  Amount
Registered
(1)		   Proposed
Maximum
Offering
Price Per
Unit (3)		  Maximum
Aggregate
Offering
Price (3)		  Fee Rate  Amount of
Registration
Fee (3)
Fees to Be Paid  Equity  Common stock, par value
$0.0001 per share, issuable
under the Summit
Semiconductor, Inc. 2018
Long-Term Stock Incentive Plan		  Rule 457(c) and Rule 457(h)   738,215(2)  $2.36  $1,742,187.40   0.0001476  $257.15
Fees Previously Paid  —  —  —   —    —   —   —   —
   Total Offering Amounts   738,215       $1,742,187.40      $257.15
   Total Fee Offsets                   $0.00
   Net Fee Due                   $257.15

 

(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of common stock, par value $0.0001 per share (the “Common Stock”) of WiSA Technologies, Inc. (the “Company”) that may from time to time be offered or issued to prevent dilution from any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of outstanding shares of the Common Stock.
   
(2) Represents the number of shares of Common Stock reserved for issuance and issuable pursuant to the Company’s 2018 Long-Term Stock Incentive Plan (the “2018 LTIP”) and its “evergreen” provision. Pursuant to Rule 416(c) under the Securities Act, this Registration Statement shall cover an indeterminate number of shares of Common Stock to be offered or sold pursuant to the 2018 LTIP.
   
(3) Estimated in accordance with Rule 457(c) under the Securities Act, solely for the purpose of calculating the applicable registration fee. The proposed maximum offering price per share of Common Stock represents the average of the high and low prices of the Common Stock as reported on the Nasdaq Capital Market on July 24, 2024.