Exhibit 107
CALCULATION OF FILING FEE TABLE

Form S-8
(Form Type)

Ligand Pharmaceuticals Incorporated
(Exact name of registrant as specified in its charter)

Table 1: Newly Registered Securities

Security Type
Security
Class
Title
Fee
Calculation
Rule
Amount to be
Registered (1)
Proposed
Maximum
Offering
Price Per
Share
Proposed Maximum
Aggregate
Offering
Price
Fee
Rate
Amount of
Registration
Fee
Equity
Common Stock, $0.001 par value per share
Rule 457(c) and Rule 457(h)209,927 (2)$96.45 (3)$20,247,459.15 (3)$92.70 per $1,000,000$1,876.94
Equity
Common Stock, $0.001 par value per share
Rule 457(h)90,073 (4)$89.70 (5)$8,079,548.10$92.70 per $1,000,000$748.97
Total Offering Amounts$2,625.91
Total Fee Offsets (6)$0
Net Fee Due$2,625.91


(1)Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of Common Stock, par value $0.001 (“Common Stock”), of Ligand Pharmaceuticals Incorporated (the “Registrant”) that become issuable under the Registrant’s Ligand Pharmaceuticals Incorporated 2022 Employment Inducement Plan (the “Plan”) by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of outstanding shares of Common Stock.
(2)Represents 209,927 shares of Common Stock authorized for future issuance under the Plan.
(3)Estimated in accordance with Rule 457(c) and Rule 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The maximum price per share and maximum aggregate offering price are based upon the average of the high and low prices of the Common Stock as reported on the Nasdaq Global Market on August 5, 2022, which date is within five business days prior to filing this Registration Statement.
(4)Represents 90,073 shares of Common Stock issuable upon exercise of outstanding stock options under the Plan. To the extent outstanding awards (or portions thereof ) under the Plan are forfeited, expire, or settled for cash (in whole or in part), the shares of Common Stock subject to such awards will be available for future issuance under the Plan.
(5)The proposed maximum offer price per share has been determined pursuant to Rule 457(h) of the Securities Act solely for the purpose of calculating the registration fee. The proposed maximum offering price per share is $89.70 per share, which is the weighted-average exercise price of options to purchase Common Stock outstanding and granted under the Plan.
(6)The Registrant does not have any fee offsets.