Exhibit 107

Calculation of Filing Fee Tables

……F-1……

(Form Type)

……………………Versus Systems Inc.……………………

(Exact Name of Registrant as Specified in its Charter)

…………………Not Applicable…………………

(Translation of Registrant’s Name into English)

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 ⁽¹⁾⁽²⁾			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
Fees Previously Paid
	Equity	Common Shares, no par value per share	Rule 457(o)		—		—	$	7,500,000	⁽³⁾	$110.20 per $1,000,000	$	826.50
	Equity	Pre-Funded Warrants to purchase Common Shares	Other		—		—		Included above		$110.20 per $1,000,000		—
	Equity	Common Shares underlying Pre-Funded Warrants	Rule 457(o)		—		—		Included above		$110.20 per $1,000,000		—
	Equity	Common Warrants to purchase Common Shares	Other		—		—		—	⁽⁴⁾	$110.20 per $1,000,000		—	⁽⁴⁾
	Equity	Common Shares underlying common warrants	Rule 457(o)		—		—	$	7,500,000		$110.20 per $1,000,000	$	826.50
	Equity	Placement Agent’s warrants to purchase Common Shares ⁽⁵⁾	Other		—		—		—	⁽⁴⁾	$110.20 per $1,000,000		—	⁽⁴⁾
	Equity	Common Shares underlying placement agent’s warrants	Rule 457(o)		—		—	$	495,000		$110.20 per $1,000,000	$	54.55
Carry Forward Securities
Carry Forward Securities
	Total Offering Amounts							$	15,495,000			$	1,707.55
	Total Fees Previously Paid							$	0			$	0
	Total Fee Offsets
	Net Fee Due							$	15,495,000			$	1,707.55

(1)

Estimated solely for the purpose of determining the amount of registration fee in accordance with Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).

(2)

Pursuant to Rule 416 under the Securities Act of 1933, the shares being registered hereunder include such indeterminate number of shares as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions.

(3)

The proposed maximum aggregate offering price of the common shares proposed to be sold in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any Pre-Funded Warrants sold in the offering, and, as such, the proposed maximum aggregate offering price of the common shares and Pre-Funded Warrants (including the common stock issuable upon exercise of the Pre-Funded Warrants), if any, is $7,500,000.

(4)

No fee required pursuant to Rule 457(g) under the Securities Act.

(5)

As estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act, the proposed maximum aggregate offering price of the placement agent’s warrants is $495,000, which is equal to 3.0% of the aggregate value of the securities to be sold in the offering, including the common shares underlying the warrants offered, at an exercise price equal to 110% of the public offering price per share.