Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

Skye Bioscience, 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(1)			Proposed Maximum Offering Price Per Unit(2)			Maximum Aggregate Offering Price(1)			Fee Rate			Amount of Registration Fee			Carry Forward Form Type			Carry Forward File Number			Carry Forward Initial effective date			Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward
Newly Registered Securities
Fees to Be Paid			Equity			Common Stock, par value $0.001 per share			Rule 457(o)			—			—			—			—			—
Fees to Be Paid			Equity			Preferred Stock, par value $0.001			Rule 457(o)			—			—			—			—			—
Fees to Be Paid			Other			Debt Securities			Rule 457(o)			—			—			—			—			—
Fees to Be Paid			Other			Warrants(3)			Rule 457(o)			—			—			—			—			—
Fees to Be Paid			Other			Rights			Rule 457(o)			—			—			—			—			—
Fees to Be Paid			Other			Units(4)			Rule 457(o)			—			—			—			—			—
Fees to Be Paid			Unallocated (Universal) Shelf(1)			(1)			Rule 457(o)			—			—			$300,000,000			0.0001476			$44,280(5)
			Total Offering Amounts															$300,000,000			0.0001476			$44,280
			Total Fees Previously Paid
			Total Fee Offsets
			Net Fee Due															$300,000,000						$44,280

(1)The amount to be registered consists of up to $300,000,000 of an indeterminate amount of common stock, preferred stock, debt securities, warrants, rights and/or units. There is also being registered hereunder such currently indeterminate number of (i) shares of common stock or other securities of the registrant as may be issued upon conversion of, or in exchange for preferred stock registered hereby, or (ii) shares of preferred stock, common stock,

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depositary shares, rights or units as may be issued upon exercise of warrants registered hereby, as the case may be, including under any applicable antidilution provisions. Any securities registered hereunder may be sold separately or together with other securities registered hereunder.

(2)The proposed maximum offering price per security will be determined from time to time by the registrant in connection with the issuance by the registrant of the securities registered hereunder and is not specified as to each class of security pursuant to Instruction 2.A.iii.b of the Instructions to the Calculation of Filing Fee Tables and Related Disclosure of Form S-3.

(3)Warrants may be sold separately or together with any of the securities registered hereby and may be exercisable for shares of common stock or preferred stock registered hereby. Because the warrants will provide a right only to purchase such securities offered hereunder, no additional registration fee is required.

(4)Each unit will be issued under a unit agreement and will represent an interest in two or more securities registered pursuant to this registration statement, which may or may not be separable from one another. Because the units will provide a right only to purchase such securities offered hereunder, no additional registration fee is required.

(5)The registration fee has been calculated pursuant to Rule 457(o) under the Securities Act of 1933, as amended.