Exhibit 107

Calculation of Filing Fee Tables

FORM S-8

(Form Type)

IANTHUS CAPITAL HOLDINGS, INC.

(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
Share		  

Maximum
Aggregate
Offering

Price

    Fee Rate    Amount of
Registration
Fee
                 
Fees to Be Paid    Equity    Common  
Shares,
No Par
Value		    457(c)

457(h)

   2,000,000,000      $0.06(2)     $120,000,000      $0.0000927      $11,124
                 
Fees Previously Paid                        
           
     Total Offering Amounts            $11,124
           
     Total Fees Previously Paid            —
           
     Total Fee Offsets (3)            —
           
     Net Fee Due                  $11,124

 

(1)

Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional common shares, no par value (the “Common Shares”), of iAnthus Capital Holdings, Inc. (the “Registrant”) that become issuable under the Registrant’s Amended and Restated Omnibus Incentive Plans, by reason of any stock dividend, stock split, recapitalization or other similar transaction that increases the number of the outstanding Common Shares of the Registrant. In addition, pursuant to Rule 416(c) under the Securities Act, this Registration Statement shall also cover an indeterminate amount of interests to be offered or sold pursuant to the employee benefit plan described herein.

(2)

Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(c) and (h) of the Securities Act on the basis of the last reported sale price of a Common Share on the OTC Markets on July 13, 2022.

(3)

The Registrant does not have any fee offsets.