Exhibit 107

Calculation of Filing Fee Table

Form S-8

(Form Type)

Pasithea Therapeutics Corp.

(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		Maximum Aggregate Offering Price		Fee Rate		Amount of Registration Fee
Equity	Common stock, par value $0.0001 per share	Rule 457(c) and Rule 457(h)		2,652,234	$	1.19	$	3,142,897.29	$	0.0000927	$	291.35
Total Offering Amounts							$	3,142,897.29			$	291.35
Total Fee Offsets												–
Net Fee Due											$	291.35

(1)

Pursuant to Rule 416(a) under the Securities Act, there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from stock splits, stock dividends or similar transactions which results in an increase in the number of outstanding shares of the Registrant’s common stock.

(2)

Calculated in accordance with Rules 457(c) and (h) under the Securities Act, based on the average of the high and low prices of the Registrant’s common stock on the Nasdaq Capital Market on September 19, 2022, which date is within five business days prior to the date of filing of this Registration Statement.