S-8 S-8 EX-FILING FEES 0001736243 Acurx Pharmaceuticals, Inc. N/A Fees to be Paid 0001736243 2026-03-09 2026-03-09 0001736243 1 2026-03-09 2026-03-09 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

Acurx Pharmaceuticals, Inc.

Table 1: Newly Registered Securities

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

1 Equity Common Stock, $0.001 par value per share 457(a) 93,925 $ 1.396 $ 131,119.30 0.0001381 $ 18.11

Total Offering Amounts:

$ 131,119.30

$ 18.11

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 18.11

Offering Note

1

(A) Pursuant to Rule 416 under the Securities Act of 1933 (the "Securities Act"), this registration statement shall also cover any additional shares of the Registrant's common stock, par value $0.001 per share (the "Common Stock"), that become issuable under the 2021 Equity Incentive Plan (the "Plan") by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected without the Registrant's receipt of consideration which results in an increase in the number of outstanding shares of Common Stock; and (B) pursuant to Rules 457(c) and 457(h) promulgated under the Securities Act and solely for the purpose of calculating the registration fee, the maximum aggregate offering price is calculated as the product of (i) 93,925 shares of our common stock and (ii) $1.396, the average of the high and low trading prices of common stock on The Nasdaq Capital Market on March 6, 2025 (a date within five business days prior to the date of this registration statement).
Table 2: Fee Offset Claims and Sources ☑Not Applicable
Registrant or Filer Name Form or Filing Type File Number Initial Filing Date Filing Date Fee Offset Claimed Security Type Associated with Fee Offset Claimed Security Title Associated with Fee Offset Claimed Unsold Securities Associated with Fee Offset Claimed Unsold Aggregate Offering Amount Associated with Fee Offset Claimed Fee Paid with Fee Offset Source
Rule 457(p)
Fee Offset Claims N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
Fee Offset Sources N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A