EXHIBIT 107
Calculation of Filing Fee Table
Form S-1
(Form Type)
Lowell Farms Inc.
(Exact Name of Registrant as Specified in its Charter)
Newly Registered Securities
|
| Security Type | Security Class Title(1) | Fee Calculation Rule | Amount Registered(1)(2) | Proposed Maximum Offering Price Per Unit(3) | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee |
| Fee Previously Paid | Equity | Subordinate Voting Shares, Par value $0.0001 per share | Rule 457(c) | 27,000,000 | $0.96 | $25,920,000 | $92.70 per million dollars | $2,402.78 |
| Total Offering Amounts |
| $25,920,000 |
| $2,402.78 | ||||
| Total Fee Offsets |
|
|
| - | ||||
| Net Fee Due |
|
|
| $0.0 | ||||
(1) In the event of a stock split, reverse stock split, stock dividend or similar transaction involving our Subordinate Voting Shares, the number of shares registered shall automatically be adjusted to cover the additional shares of Subordinate Voting Shares issuable pursuant to Rule 416 under the Securities Act of 1933, as amended.
(2) Represents Subordinate Voting Shares registered for resale by the selling securityholders named in this prospectus. Consists of 18,000,000 outstanding Subordinate Voting Shares and 9,000,000 Subordinate Voting Shares issuable upon the exercise of outstanding warrants.
(3) Estimated in accordance with Rule 457(c) under the Securities Act, solely for the purpose of calculating the registration fee on the basis of an assumed price of $0.96 per share, which is the average of the high (C$1.21) and low (C$1.16) prices of the registrant’s Subordinate Voting Shares in Canadian dollars (“C$”) as reported on the Canadian Securities Exchange (“CSE”) on October 21, 2021, which date was within five business days prior to filing the original registration statement on October 25, 2021, and as converted from Canadian dollars to United States dollars based on the foreign exchange rate (1.2351) as published by the Bank of Canada on October 21, 2021