Form: S-8

Securities to be offered to employees in employee benefit plans

November 6, 2025

Documents

S-8 EX-FILING FEES 0001690080 Fees to be Paid Fees to be Paid Fees to be Paid N/A 0001690080 1 2025-11-04 2025-11-04 0001690080 2 2025-11-04 2025-11-04 0001690080 3 2025-11-04 2025-11-04 0001690080 2025-11-04 2025-11-04 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-8

ETHZilla Corporation

Table 1: Newly Registered Securities

                                       
Security Type   Security Class Title   Notes   Fee Calculation
Rule		   Amount Registered   Proposed Maximum Offering
Price Per Unit		   Maximum Aggregate Offering Price   Fee Rate   Amount of Registration Fee
                                       
Equity   Common Stock, par value $0.0001 per share   (1)   Other   5,000,000   $ 16.37   $ 81,850,000.00   0.0001381   $ 11,303.49
Equity   Common Stock, par value $0.0001 per share   (2)   Other   919,761     29.20     26,857,021.20   0.0001381     3,708.95
Equity   Common Stock, par value $0.0001 per share   (3)   Other   181,422   $ 30.10   $ 5,460,802.20   0.0001381   $ 754.14
                                       
Total Offering Amounts:   $ 114,167,823.40         15,766.58
Total Fee Offsets:               0.00
Net Fee Due:             $ 15,766.58

 

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Offering Note(s)

(1) In accordance with Rule 416 under the Securities Act, this Registration Statement shall be deemed to cover any additional securities that may from time to time be offered or issued to prevent dilution resulting from stock splits, stock dividends, recapitalization or similar transactions.

Represents shares of common stock reserved for issuance under ETHZilla Corporation’s (the “Company’s”) 2025 Omnibus Incentive Plan (the “2025 Plan”).

Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and (h) under the Securities Act, and based upon the average of the high ($17.44) and low ($15.30) prices of the Company’s Common Stock as reported on the Nasdaq Capital Market on November 4, 2025, which date is within five business days prior to filing this Registration Statement.
(2) In accordance with Rule 416 under the Securities Act, this Registration Statement shall be deemed to cover any additional securities that may from time to time be offered or issued to prevent dilution resulting from stock splits, stock dividends, recapitalization or similar transactions.

Represents shares of common stock reserved for issuance under the Company’s 2025 Supplemental Option Incentive Plan, of which options to purchase 919,761 shares of common stock are currently outstanding (see Footnote 6).

Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(h) promulgated under the Securities Act. The offering price per share and the aggregate offering price for shares issuable upon the exercise of the stock options are based upon the weighted average exercise price of the stock options.
(3) In accordance with Rule 416 under the Securities Act, this Registration Statement shall be deemed to cover any additional securities that may from time to time be offered or issued to prevent dilution resulting from stock splits, stock dividends, recapitalization or similar transactions.

Represents shares of common stock reserved for issuance under the Company’s 2025 Second Supplemental Option Incentive Plan, of which options to purchase 181,422 shares of common stock are currently outstanding (see Footnote 6).

Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(h) promulgated under the Securities Act. The offering price per share and the aggregate offering price for shares issuable upon the exercise of the stock options are based upon the weighted average exercise price of the stock options.