Ex-Filing Fees

CALCULATION OF FILING FEE TABLE

FORM S-1

(Form Type)

ACURX PHARMACEUTICALS, INC.

(Exact Name of Registrant as Specified in its Charter)

Table I: Newly Registered and Carry Forward Securities

Line Item Type

    

Security
Type

    

Security Class Title

    

Notes

    

Fee
Calculation
Rule

    

Amount
Registered

    

Proposed
Maximum
Offering
Price Per
Unit

    

Maximum
Aggregate Offering
Price

    

Fee Rate

    

Amount of
Registration
Fee

Newly Registered Securities

Fees to be Paid

Equity

Common Stock, $0.001 par value per share

(1)

457(c)

2,610,841

$

0.74395

$

1,942,335.16

0.0001531

$

297.37

Total Offering Amounts:

$

1,942,335.16

$

297.37

Total Fees Previously Paid:

Total Fee Offsets:

$

Net Fee Due:

$

$

297.37

(1)(A) Pursuant to Rule 416 under the Securities Act of 1933 (the “Securities Act”), the securities being registered hereunder also include such indeterminate number of additional shares of common stock as may from time to time be issued after the date hereof as a result of stock splits, stock dividends, recapitalizations or similar transactions; (B) amount registered is based on the maximum number of shares of our common stock offered by the selling stockholders issuable upon the exercise of warrants to purchase common stock issued to the selling stockholders in a private placement; and (C) pursuant to Rules 457(c) promulgated under the Securities Act and solely for the purpose of calculating the registration fee, the proposed maximum aggregate offering price is calculated as the product of (i) 2,610,841 shares of our common stock and (ii) $0.74395, the average of the high and low trading prices of common stock on The Nasdaq Capital Market on January 29, 2025 (a date within five business days prior to the date of this registration statement).