Tivic Health Systems Inc

Independent Registered Public Accounting Firm Fee Information

The following table sets forth the aggregate fees billed by Rosenberg Rich Baker Berman, P.A. (“RRBB”), independent registered public accounting firm, for the services indicated for each of the years ended December 31, 2023 and 2022:

(1)

Includes fees for (i) the audit of our annual financial statements for the fiscal years ended December 31, 2023 and 2022 included in this Report; and the S-1 Registration Statement, as amended, initially filed with the Commission in 2022 in connection with our public offering that closed in February 2023; and with the prospectus supplements to our S-3 Registration Statement that were filed in 2023 in connection with our equity offerings that closed in 2023; (ii) the review of our interim period financial statements for fiscal years 2023 and 2022; and (iii) related services that are normally provided in connection with regulatory filings or engagements.

Audit Committee Pre-Approval Policies and Procedures

Our Auditand Risk Committee pre-approves all auditing services and the terms of non-audit services provided by our independent registered public accounting firm, but only to the extent that the non-audit services are not prohibited under applicable law and the committee determines that the non-audit services do not impair the independence of the independent registered public accounting firm. Under our Auditand Risk Committees pre-approval policies and procedures, the Auditand Risk Committee generally preapproves specified services in defined categories up to specified amounts. Pre-approval may also be given as part of the Auditand Risk Committee’s approval of the scope of the engagement of the independent registered public accounting firm or on a case-by-case basis for specific tasks before engagement. Our Auditand Risk Committee has considered and determined that the provision of the non-audit services described is compatible with maintaining the independence of our registered public accounting firm.