Exhibit 107
Calculation of Filing Fee Tables
Form S-1
(Form Type)
TRUGOLF HOLDINGS, INC.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered and Carry Forward Securities
| Security Type | Security Class Title(1) | Fee Calculation or Carry Forward Rule | Amount Registered(2) | Proposed Maximum Offering Price Per Unit | Maximum Aggregate Offering Price(1) | Fee Rate | Amount of Registration Fee(2) | |||||||||||||||||||||
| Newly Registered Securities | ||||||||||||||||||||||||||||
| Fees to be paid | Equity | Class a Common Stock | Rule 457(o) | 4,596,435 | $ | 1.14 | $ | 5,239,936 | 0.0001476 | $ | 773 | |||||||||||||||||
| Fees to be paid | Equity | Class A Common Stock issuable under the Convertible Promissory Note | Rule 457(o) | 40,185,185 | $ | 1.14 | $ | 45,811,111 | 0.0001476 | 6,762 | ||||||||||||||||||
| Fees to be paid | Equity | Class A Common Stock underlying Representative warrants (3)(5) | Rule 457(o) | $ | 632,500 | $ | 1.14 | $ | 721,050 | 0.0001476 | 106.42698 | |||||||||||||||||
| Fees to be paid | Equity | Class A Common Stock underlying Series A warrants (3)(5) | Rule 457(o) | 9,870,684 | $ | 1.14 | $ | 11,252,580 | 0.0001476 | $ | 1661 | |||||||||||||||||
| Fees to be paid | Equity | Class A Common Stock underlying Series B warrants (3)(5) | Rule 457(o) | 19,375,000 | $ | 1.14 | $ | 22,087,500 | 0.0001476 | $ | 3,260 | |||||||||||||||||
| Carry Forward Securities | ||||||||||||||||||||||||||||
| Carry Forward Securities | — | — | — | — | — | — | — | — | ||||||||||||||||||||
| Total Offering Amounts | — | $ | 85,112,177 | — | - | |||||||||||||||||||||||
| Total Fees Previously Paid | — | $ | 13,138.19 | — | — | |||||||||||||||||||||||
| Total Fee Offsets | — | 0 | — | - | ||||||||||||||||||||||||
| Net Fee Due | — | $ | 0 | — | — | |||||||||||||||||||||||
| (1) | Estimated solely for the purpose of calculating the amount of the registration fee in accordance with Rule 457(o) under the Securities Act, if any. |
| (2) | Calculated pursuant to Rule 457(o) under the Securities Act, based on an estimate of the proposed maximum aggregate offering price. |
| (3) | We had previously provided I-Bankers (the “Representative”) warrants to purchase shares of Class A Common Stock (the “Representative Warrant”) in relation to the Company’s initial public offering, at an exercise price of $12.00 per shares. |
| (4) | Includes up to 40,185,185 shares of Class A Common Stock issuable upon the conversion of the convertible promissory notes. |
| (5) | Including up to 9,870,684 shares of Class A Common Stock issuable upon the exercise of Series A Warrants with an exercise price of $13.00 per share. |
| (6) | Including up to up to 19,375,000 shares of Class A Common Stock issuable upon the exercise of Series B Warrants with an exercise price of $10.00 per share. |
| (7) | The closing price of the Company’s Class A Common Stock as of August 28, 2024. |
