Exhibit 107
 
Calculation of Filing Fee Tables
 
Form S-8
(Form Type)
 
Direct Digital Holdings, Inc.
(Exact Name of Registrant as Specified in its Charter)
 
Table 1: Newly Registered Securities
 
Security
Type
 Security
Class
Title
 
Fee
Calculation
Rule
(1)
 
Amount
Registered
(2)
  
Proposed
Maximum
Offering
Price
Per Unit
(1)
  
Maximum
Aggregate
Offering
Price
(1)
 Fee Rate Amount of
Registration
Fee
Equity Class A common stock, par value $0.001 per share Other 2,000,000 $1.475
(2)
 $2,950,000 
 0.00015310
 $451.65
Total Offering Amounts         $2,950,000   $451.65
Total Fee Offsets               
Net Fee Due              $451.65
 
(1) Pursuant to Rules 457(c) and 457(h) under the Securities Act of 1933, as amended (the “Securities Act”), and solely for the purpose of calculating the registration fee, the proposed maximum offering price per share is the average of the high and low prices reported for the registrant’s Common Stock quoted on The Nasdaq Capital Market LLC on January 15, 2025.
 
(2) Represents 2,000,000 additional shares reserved for issuance under the Direct Digital Holdings 2022 Omnibus Incentive Plan, as amended (the “Plan”). Pursuant to Rule 416(a) under the Securities Act, this registration statement also covers an indeterminate number of additional shares as may be necessary to account for adjustment provisions under the Plan as a result of stock splits, stock dividends or similar transactions.