Exhibit 107


Calculation of Filing Fee Tables


Form S-4



Table 1: Newly Registered and Carry Forward Securities


   Security Type 

Security Class Title




or Carry









Offering Price

Per Unit





Offering Price

   Fee Rate  

Amount of

Registration Fee

Newly Registered Securities
Fees to Be Paid  Equity  Common stock, par value $0.001 per share (1)  457(f)   368,735,083(1)      $12,291.17(2)   0.0001102   $       1.35 
   Total Offering Amounts               $12,291.17        $1.35 
   Total Fees Previously Paid                         $0.73 
   Total Fee Offsets                           
   Net Fee Due                         $0.62 


(1)Relates to common stock, $0.0001 par value per share, of Akerna Corp., a Delaware corporation (“Akerna”), issuable to holders of common stock, $0.0001 par value per share, and warrants of Gryphon Digital Mining Inc., a Delaware corporation (“Gryphon”), in the proposed merger of Akerna Merger Co. a Delaware corporation and a wholly-owned subsidiary of Akerna, with and into Gryphon (the “Merger”). The amount of Akerna common stock to be registered is based on the estimated number of shares of Akerna common stock that are expected to be issued (or reserved for issuance) pursuant to the Merger, assuming 28,852,041 shares of common stock of Akerna outstanding on a fully diluted basis and using the merger consideration calculation from the Merger Agreement resulting in current Akerna equityholders holding 7.5% of the issued and outstanding shares of common stock of Akerna following the Merger on a fully diluted basis, such calculation being 28,852,041 divided by 0.075 minus 28,852,041.


(2)Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(f) of the Securities Act of 1933, as amended, based upon an amount equal to one-third of the par value of the Gryphon securities expected to be exchanged in the Merger. Gryphon is a private company, no market exists for its securities and Gryphon has an accumulated capital deficit.