Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

CytoDyn Inc.

(Exact Name of Registrant as Specified in Charter)

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered(1)

Proposed Maximum Offering Price Per Share

Maximum Aggregate Offering Price Fee Rate Amount of Registration Fee

Amount of Registration Fee

Fees to Be Paid

Equity

Common Stock, $0.001 par value per share

457(c)

109,719,596 (2)

$0.72 (5)

.0000927

$7,323.12

Fees to Be Paid

Equity

Common Stock, $0.001 par value per share, issuable upon exercise of warrants with an exercise price of $0.77 per share or less

457(g)

95,592,651 (3)

$0.72 (5)

.0000927

$6,380.24

Fees to Be Paid

Equity

Common Stock, $0.001 par value per share, issuable upon exercise of warrants with an exercise price of $1.00 per share

457(g)

3,408,300 (4)

$1.00 (6)

.0000927

$315.95

Total Offering Amounts

$14,019.31

Total Fees Previously Paid

Total Fee Offsets

Net Fee Due

$14,019.31

(1)

Pursuant to Rule 416 under the Securities Act of 1933, as amended, this registration statement covers an indeterminate number of shares that may be issued upon any stock split, stock dividend, recapitalization, or other similar transaction effected without the receipt of consideration that results in an increase to the number of outstanding shares of the Registrant’s common stock, as applicable.

(2)

Consists of 109,719,596 shares of the Registrant’s common stock beneficially owned by certain selling stockholders. These shares are being registered for resale on this Registration Statement on Form S-3.

(3)

Consists of 95,592,651 shares of the Registrant’s common stock issuable upon the exercise of common stock warrants. Each such warrant currently is exercisable for one share of the Registrant’s common stock at a price of $0.72 per share or less. These shares are being registered for issuance on this Registration Statement on Form S-3.

(4)

Consists of 3,408,300 shares of the Registrant’s common stock issuable upon the exercise of common stock warrants. Each such warrant currently is exercisable for one share of the Registrant’s common stock at a price of $1.00 per share. These shares are being registered for issuance on this Registration Statement on Form S-3.

(5)

Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) under the Securities Act. Based on the average of the high ($0.78) and low ($0.66) reported trading prices of the Registrant’s common stock as reported on the OTCQB of OTC Markets Group, Inc. on August 22, 2022.

(6)

Based upon the $1.00 exercise price of the warrants.