Exhibit 107

 

Calculation of Filing Fee Tables

 

Form S-4

AKERNA CORP.

 

Table 1: Newly Registered and Carry Forward Securities

 

    Security Type   Security Class Title  

Fee

Calculation

or Carry

Forward

Rule

  

Amount

Registered

    

Proposed

Maximum

Offering Price

Per Unit

    

Proposed

Maximum

Aggregate

Offering Price

     Fee Rate    

Amount of

Registration Fee

  
Newly Registered Securities
Fees Previously Paid   Equity   Common stock, par value $0.0001 per share (1)   457(f)     368,735,083 (1)     —     $ 12,291.17 (2)     0.0001102     $ 1.35  
Fees to Be Paid   Equity   Common stock, par value $0.0001 per share (1)   457(f)     338,987,597 (1)     —     $  11,299.59 (2)     0.0001476     $ 1.67  
    Total Offering Amounts                       $  23,590.76             $ 3.02  
    Total Fees Previously Paid                                       $ 1.35  
    Total Fee Offsets                                         —  
    Net Fee Due                                       $ 1.67  

 

(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 57,382,920 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 57,382,920 divided by 0.075 minus 707,772,680.

 

(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.