S-1 EX-FILING FEES 0001367083 N/A N/A 0001367083 1 2026-04-17 2026-04-17 0001367083 2 2026-04-17 2026-04-17 0001367083 3 2026-04-17 2026-04-17 0001367083 4 2026-04-17 2026-04-17 0001367083 5 2026-04-17 2026-04-17 0001367083 6 2026-04-17 2026-04-17 0001367083 2026-04-17 2026-04-17 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-1

Sonoma Pharmaceuticals, Inc.

Table 1: Newly Registered and Carry Forward Securities

                                           
Line Item Type   Security Type   Security Class Title   Notes   Fee Calculation
Rule		   Amount Registered   Proposed Maximum Offering
Price Per Unit		   Maximum Aggregate Offering Price   Fee Rate   Amount of Registration Fee
                                           
Newly Registered Securities
Fees to be Paid   Equity   Common Stock, par value $0.0001 per share   (1)   457(o)       $     $ 5,750,000.00   0.0001381   $ 794.08
Fees to be Paid   Equity   Warrants to purchase common stock   (2)   Other                   0.0001381     0.00
Fees to be Paid   Equity   Pre-funded warrants to purchase common stock   (3)   Other                   0.0001381     0.00
Fees to be Paid   Equity   Common Stock, par value $0.0001 per share, underlying warrants   (4)   457(o)               5,750,000.00   0.0001381     794.08
Fees to be Paid   Equity   Common stock, par value $0.0001 per share, underlying pre- funded warrants   (5)   457(o)               0.00   0.0001381     0.00
Fees to be Paid   Equity   Common stock, par value $0.0001 per share, underlying Underwriter's warrants   (6)   457(o)       $     $ 316,250.00   0.0001381   $ 43.67
                                           
Total Offering Amounts:   $ 11,816,250.00         1,631.83
Total Fees Previously Paid:                
Total Fee Offsets:               0.00
Net Fee Due:             $ 1,631.83

__________________________________________
Offering Note(s)

(1) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) of the Securities Act of 1933, as amended (the “Securities Act”). Pursuant to Rule 416, there are also being registered such indeterminable additional securities as may be issued to prevent dilution as a result of stock splits, stock dividends or similar transactions.

Includes the price of additional shares of common stock and warrants to purchase shares of common stock that the underwriter has the right to purchase to cover over-allotments, if any. See the section titled “Underwriting” in this registration statement.

Each unit to be sold in this offering will consist of one share of common stock (or one pre-funded warrant to purchase one share of common stock) and one warrant to purchase one share of common stock. In accordance with Rule 457(i) under the Securities Act, no separate registration fee is required with respect to the warrants or pre-funded warrants registered hereby.

The proposed maximum aggregate offering price of the common stock proposed to be sold in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any pre-funded warrants offered and sold in the offering, and as such the proposed maximum offering price of the common stock and pre-funded warrants (including the common stock issuable upon exercise of the pre-funded warrants) if any, is $5,750,000.

The registrant may issue pre-funded warrants to purchase common stock in the offering. The purchase price of each pre-funded warrant will equal the price per share at which shares of common stock are being sold to the public in this offering, minus $0.0001, which constitutes the pre-funded portion of the exercise price, and the remaining unpaid exercise price of the pre-funded warrant will equal $0.0001 per share (subject to adjustment as provided for therein).
(2) Each unit to be sold in this offering will consist of one share of common stock (or one pre-funded warrant to purchase one share of common stock) and one warrant to purchase one share of common stock.

In accordance with Rule 457(i) under the Securities Act, no separate registration fee is required with respect to the warrants or pre-funded warrants registered hereby. In accordance with Rule 457(g) of the Securities Act, no separate registration fee is required for the warrants as the shares of common stock underlying such warrants are also being registered hereby.
(3) See footnote 1. The proposed maximum aggregate offering price of the common stock proposed to be sold in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any pre-funded warrants offered and sold in the offering, and as such the proposed maximum offering price of the common stock and pre-funded warrants (including the common stock issuable upon exercise of the pre-funded warrants) if any, is $5,750,000.

The registrant may issue pre-funded warrants to purchase common stock in the offering. The purchase price of each pre-funded warrant will equal the price per share at which shares of common stock are being sold to the public in this offering, minus $0.0001, which constitutes the pre-funded portion of the exercise price, and the remaining unpaid exercise price of the pre-funded warrant will equal $0.0001 per share (subject to adjustment as provided for therein). In accordance with Rule 457(g) of the Securities Act, no separate registration fee is required for the warrants as the shares of common stock underlying such warrants are also being registered hereby.
(4) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) of the Securities Act. Pursuant to Rule 416, there are also being registered such indeterminable additional securities as may be issued to prevent dilution as a result of stock splits, stock dividends or similar transactions.

Includes the price of additional shares of common stock and warrants to purchase shares of common stock that the underwriter has the right to purchase to cover over-allotments, if any. See the section titled “Underwriting” in this registration statementIn accordance with Rule 457(g) of the Securities Act, no separate registration fee is required for the warrants as the shares of common stock underlying such warrants are also being registered hereby.
(5) See footnote 1. The proposed maximum aggregate offering price of the common stock proposed to be sold in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any pre-funded warrants offered and sold in the offering, and as such the proposed maximum offering price of the common stock and pre-funded warrants (including the common stock issuable upon exercise of the pre-funded warrants) if any, is $5,750,000.

The registrant may issue pre-funded warrants to purchase common stock in the offering. The purchase price of each pre-funded warrant will equal the price per share at which shares of common stock are being sold to the public in this offering, minus $0.0001, which constitutes the pre-funded portion of the exercise price, and the remaining unpaid exercise price of the pre-funded warrant will equal $0.0001 per share (subject to adjustment as provided for therein). In accordance with Rule 457(g) of the Securities Act, no separate registration fee is required for the warrants as the shares of common stock underlying such warrants are also being registered hereby.
(6) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) of the Securities Act. Pursuant to Rule 416, there are also being registered such indeterminable additional securities as may be issued to prevent dilution as a result of stock splits, stock dividends or similar transactions.