Security

Type

Security

Class

Title

Fee

Calculation

or Carry Forward Rule

Amount

Registered (1)

Proposed

Maximum

Offering

Price per

Share (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 Shares, no par value per share

Rule 457(c)

6,594,615

$2.68

$17,673,568.20

$147.60 per million

$2,608.62

-

-

-

-

Fees Previously Paid

-

-

-

-

-

-

-

-

-

-

-

-

Carry Forward Securities

Carry Forward Securities

-

-

-

-

-

-

-

-

-

Total Offering Amounts

$17,673,568.20

$2,608.62

Total Fees Previously Paid

-

Total Fee Offsets

-

Net Fee Due

$2,608.62

(1)

Pursuant to Rule 416 under the Securities Act of 1933, as amended, or the Securities Act, this registration statement also covers any additional securities that may be offered, issued or become issuable in connection with any stock split, stock dividend or similar transaction or pursuant to anti-dilution provisions of any of the securities.

(2)

Estimated solely for the purpose of calculation of the registration fee pursuant to Rule 457(c) under the Securities Act based on a per share price of $2.68, the average of the high and low reported sales prices of the registrant’s common stock on the Nasdaq Capital Market on October 3, 2023.