Exhibit 107

Calculation of Filing Fee Tables

Form S-1 

(Form Type)

QT IMAGING HOLDINGS, INC.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

			Security  Type			Security Class Title			Fee  Calculation  or Carry  Forward  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			Other			4,383,558(1)			$0.4350(4)			$	1,906,847.73		0.00015310			$	291.94
Fees to Be Paid			Equity			Common Stock			Other			40,000(2)			$0.4350(4)			$	17,400.00		0.00015310			$	2.66
Fees to Be Paid			Equity			Common Stock underlying warrants			Other			4,383,558(3)			$0.672(5)			$	2,945,750.98		0.00015310			$	450.99
Total Offering Amounts																		$	4,869,998.71					$	745.59
Total Fees Previously Paid																								$	—
Total Fee Offsets																								$	—
Net Fee Due																								$	745.59

(1)			Consists of 4,383,558 shares of Common Stock (the “PIPE Shares”) that have been issued to certain Selling Stockholders who are “Purchasers” under a Securities Purchase Agreement, dated November 12, 2024 (the “Securities Purchase Agreement”).
(2)			Includes 40,000 shares of Common Stock (the “ICR Shares”) issued on December 13, 2024 to Interest Solutions, LLC, an affiliate of ICR, LLC, as partial payment for consulting services provided by ICR to our predecessor, GigCapital5 Inc., pursuant to the terms of a Payment Agreement Regarding Consulting Services, dated as of October 9, 2024.
(3)			Includes 4,383,558 shares of Common Stock (the “PIPE Warrant Shares”) that are issuable upon the exercise of 4,383,558 warrants (the “PIPE Warrants”), issued to the Purchasers under the Securities Purchase Agreement, each exercisable for one share of Common Stock at a price of $0.672 per warrant.
(4)			Estimated solely for the purpose of calculating the registration fee, based on the average of the high and low prices of the Common Stock on The Nasdaq Stock Market LLC on January 10, 2024 ($0.4350 per share of Common Stock). This calculation is in accordance with Rule 457(c).
(5)			Based on the adjusted exercise price pursuant to the Securities Purchase Agreement.

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Table 2: Fee Offset Claims and Sources

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

Rules 457(b) and 0-11(a)(2)

Fee Offset Claims

Fee Offset Sources

Rule 457(p)

Fee Offset Claims

Fee Offset Sources