exfilingfees

Calculation of Filing Fee Tables

S-8

RIGEL PHARMACEUTICALS, INC.

Table 1: Newly Registered Securities


	Security Type	Security Class Title	Fee Calculation Rule	Amount Registered	Proposed Maximum Offering Price Per Unit		Maximum Aggregate Offering Price		Fee Rate	Amount of Registration Fee
1	Equity	Common Stock, $0.001 par value per share	457(a)	132,243	$	38.14	$	5,043,748.02	0.0001381	$	696.54
2	Equity	Common Stock, $0.001 par value per share	457(a)	500,000	$	38.14	$	19,070,000.00	0.0001381	$	2,633.57
3	Equity	Common Stock, $0.001 par value per share	457(a)	360,000	$	38.14	$	13,730,400.00	0.0001381	$	1,896.17
Total Offering Amounts:							$	37,844,148.02		$	5,226.28
Total Fee Offsets:										$	0.00
Net Fee Due:										$	5,226.28

Offering Note

1 (a) Represents shares of the Registrant's Common Stock that were added to the Rigel Pharmaceuticals, Inc. Inducement Plan, as amended (the "Inducement Plan"), pursuant to share reserve increases approved by the Registrant's Board of Directors. Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended, or the Securities Act, this Registration Statement shall also cover any additional shares of Registrant's Common Stock that become issuable under the Inducement Plan by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected that results in an increase to the number of outstanding shares of Registrant's Common Stock, as applicable.

(b) Filing fee is estimated in accordance with Rules 457(c) and 457(h) solely for the purpose of calculating the registration fee on the basis of $38.14 per share, the average of the high and low prices of the Registrant's Common Stock on July 30, 2026 as reported on the Nasdaq Global Select Market.

2 (a) Represents shares of the Registrant's Common Stock that were added to the Rigel Pharmaceuticals, Inc. 2018 Equity Incentive Plan, as amended ("2018 Plan"), pursuant to a share reserve increase approved by the Registrant's Board of Directors and the Registrant's stockholders. Pursuant to Rule 416(a) promulgated under the Securities Act, this Registration Statement shall also cover any additional shares of Registrant's Common Stock that become issuable under the 2018 Plan by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected that results in an increase to the number of outstanding shares of Registrant's Common Stock, as applicable.

3 (a) Represents shares of the Registrant's Common Stock that were added to the Rigel Pharmaceuticals, Inc. 2000 Employee Stock Purchase Plan, as amended ("2000 ESPP"), pursuant to a share reserve increase approved by the Registrant's Board of Directors and the Registrant's stockholders. Pursuant to Rule 416(a) promulgated under the Securities Act, this Registration Statement shall also cover any additional shares of Registrant's Common Stock that become issuable under the 2000 ESPP by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected that results in an increase to the number of outstanding shares of Registrant's Common Stock, as applicable.

Table 2: Fee Offset Claims and Sources

Not Applicable

Registrant or Filer Name

Form or Filing Type

File Number

Initial Filing Date

Filing Date

Fee Offset Claimed

Security Type Associated with Fee Offset Claimed

Security Title Associated with Fee Offset Claimed

Unsold Securities Associated with Fee Offset Claimed

Unsold Aggregate Offering Amount Associated with Fee Offset Claimed

Fee Paid with Fee Offset Source

Rule 457(p)

Fee Offset Claims

N/A

Fee Offset Sources

N/A