S-8 EX-FILING FEES 0001840877 Fees to be Paid N/A 0001840877 1 2026-06-02 2026-06-02 0001840877 2026-06-02 2026-06-02 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-8

Envoy Medical, Inc.

Table 1: Newly Registered Securities

                                       
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
                                       
Equity   Class A Common Stock, $0.0001 par value per share   (1)   Other   7,200,000   $ 0.67   $ 4,824,000.00   0.0001381   $ 666.19
                                       
Total Offering Amounts:   $ 4,824,000.00         666.19
Total Fee Offsets:               0.00
Net Fee Due:             $ 666.19

 

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Offering Note(s)

(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from share splits, share dividends or similar transactions.

Represents (i) up to 6,000,000 shares of Envoy Medical Inc.’s Class A Common Stock, par value $0.0001 per share (“Class A Common Stock”), reserved for issuance under the Envoy Medical, Inc. Amended and Restated 2023 Equity Incentive Plan, as amended, and (ii) up to 1,200,000 shares of Class A Common Stock reserved for issuance under the Envoy Medical, Inc. 2023 Employee Stock Purchase Plan, as amended.

Pursuant to Rules 457(c) and (h) under the Securities Act, and solely for the purpose of calculating the registration fee, the proposed maximum offering price per share is $0.67, which is the average of the high and low prices of the Class A Common Stock on June 8, 2026 on the Nasdaq Capital Market.