November 18, 2025 - EX-FILING FEES - S-8: Securities to be offered to employees in employee benefit plans

Exhibit 107

Calculation of Filing Fee Table

FORM S-8

(Form Type)

BIORESTORATIVE THERAPIES, INC.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Fees

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of

Registration

Fee

Equity

Common Stock, par value $0.0001 per share

457(h)(1)

3,000,000⁽¹⁾

$1.30⁽²⁾

$3,900,000

0.00013810

$538.59

Total Offering Amounts

$3,900,000

$538.59

Total Fee Offsets

—

Net Fee Due

$538.59

	(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 the Registrant’s common stock that become issuable as a result of any stock dividend, stock split, recapitalization, or other similar transaction effected without the receipt of consideration that results in an increase in the number of outstanding shares of the Registrant’s common stock.
	(2)	Calculated solely for purposes of the registration fee for this offering and in accordance with paragraph (h)(1) of Rule 457 of the Securities Act, on the basis of the average of the high and low prices of the Registrant’s shares of common stock as quoted on the Nasdaq Capital Market on November 14, 2025.

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