Exhibit 107

Calculation of Filing Fee Tables

FORM S-4

(Form Type)

VERSUS SYSTEMS INC.

(Exact name of Registrant as specified in its charter)

Table 1: Newly Registered Securities

Security Type		Security Class Title		Fee Calculation Rule		Amount Registered(1)(2)				Proposed Maximum Offering Price Per Share(3)				Maximum Aggregate Offering Price(3)				Fee Rate				Amount of Registration Fee(4)
Equity		Common Stock, par value $0.0001 per share		457(f)(1)			2,506,015			$	2.04			$	5,112,270.60				0.0001476			$		754.57
Total Offering Amounts														$	5,112,270.60							$		754.57
Total Fees Previously Paid																								—
Total Fee Offsets																								—
Net Fee Due														$	5,112,270.60							$		754.57

(1)	Based upon the number of shares of common stock, par value $0.0001 of Versus Systems Inc., a Nevada corporation (“Versus Nevada”), expected to be issued to the existing shareholders of Versus Systems Inc., a British Columbia corporation (“Versus British Columbia”), on a one-for-one basis upon completion of the Continuance described in this Registration Statement and based on 2,506,015 common shares of Versus British Columbia issued and outstanding as of February 12, 2024.

(2)	Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(c) and (f) under the Securities Act of 1933, as amended (the “Securities Act”) based upon a market value of $2.04 for each share of common stock of Versus Nevada, which is the average high and low sale price of the common shares of Versus British Columbia, as reported on the Nasdaq Capital Market on February 12, 2024.