Exhibit 107
Calculation of Filing Fee Tables
S-1
(Form Type)
Super Plus Acquisition Corporation
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered and Carry Forward Securities
| | | Security
Type | | Security Class Title | | Fee
Calculation
or Carry
Forward
Rule | | Amount
Registered(4) | | | Proposed
Maximum
Offering
Price Per
Unit | | | Maximum
Aggregate
Offering
Price(1) | | | Fee Rate | | | Amount of
Registration
Fee | |
| Previously paid(5)(6) | | Equity | | Units, each consisting of one share of Class A common stock, $0.0001 par value, one redeemable warrant, and one right to acquire one-tenth of one share of Class A common stock(2) | | Rule 457(a) | | | 1,150,000 | | | $ | 10.00 | | | $ | 11,500,000.00 | | | $ | 0.0000927 | | | $ | 1,066.05 | |
| | | Equity | | Shares of Class A common stock included as part of the units(3) | | Rule 457(g) | | | 1,150,000 | | | | — | | | | — | | | | — | | | | — | |
| | | Other | | Redeemable warrants included as part of the units(3) | | Rule 457(g) | | | 1,150,000 | | | | — | | | | — | | | | — | | | | — | |
| | | Other | | Rights included as part of the units | | Rule 457(g) | | | 1,150,000 | | | | — | | | | — | | | | — | | | | — | |
| | | Equity | | Shares of Class A common stock underlying rights included as part of units | | Rule 457(a) | | | 115,000 | | | | 10.00 | | | | 1,150,000 | | | | 0.0000927 | | | | 106.61 | |
| Previously paid (5)(6) | | | | Units, each consisting of one share of Class A common stock, $0.0001 par value, one-half of one redeemable warrant, and one right to acquire one-tenth of one share of Class A common stock(2) | | Rule 457(a) | | | 5,750,000 | | | | 10.00 | | | | 57,500,000.00 | | | | 0.0001091 | | | | 6,273.25 | |
| | | Equity | | Shares of Class A common stock included as part of the units(3) | | Rule 457(g) | | | 5,750,000 | | | | — | | | | — | | | | — | | | | — | |
| | | Other | | Redeemable warrants included as part of the units(3) | | Rule 457(g) | | | 2,875,000 | | | | — | | | | — | | | | — | | | | — | |
| | | Other | | Rights included as part of the units | | Rule 457(g) | | | 5,750,000 | | | | — | | | | — | | | | — | | | | — | |
| | | Equity | | Shares of Class A common stock underlying rights included as part of units | | Rule 457(a) | | | 575,000 | | | | 10.00 | | | | 5,750,000.00 | | | | 0.0001091 | | | | 627.33 | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | Total Offering Amounts | | | | | | | | $ | 69,000,000 | | | | | | | $ | 8,073.23 | (5)(6) |
| | | Total Fees Previously Paid | | | | | | | | | | | | | | | | | 8,073.23 | (5)(6) |
| | | Total Fee Offsets | | | | | | | | | | | | | | | | | N/A | |
| | | Net Fee Due | | | | | | | | | | | | | | | | $ | 0 | |
| (1) | Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a) under the Securities Act. |
| (2) | Representing 6,900,000 units including 6,000,000 units to be issued in the offering and up to 900,000 units which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any, each consisting of one shares of Class A common stock and one-half of one whole redeemable warrants. |
| (3) | Pursuant to Rule 416(a), there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from stock splits, stock dividends or similar transactions. |
| (4) | An additional indeterminate amount of securities are being registered hereby to be offered solely for certain market making transactions, by affiliates of the Registrant. Pursuant to Rule 457(q) under the Securities Act, no additional filing fee is required. |
| (5) | The Registrant’s initial filing of this Registration Statement on September 10, 2021 (the “Original Form S-1”) registered (i) 5,750,000 shares of Class A common stock included in the Units and (ii) 575,000 shares of Class A common stock underlying rights included as part of the Units, for an aggregate offering price of $63,250,000. The current filing increases the number of such shares of Class A common stock being registered to 75,900,000, for an aggregate offering price of $75,900,000, including (i) 6,900,000 shares of Class A common stock included in the Units and (ii) 690,000 shares of Class A common stock underlying rights included as part of the Units. The Registrant has paid the additional registration fee based on the registration fee rate then in effect on the additional $12,650,000.00 aggregate offering amount being registered at the time of the filing of the amendment No. 1 to the Original Form S-1 on August 4, 2022 (the “Form S-1/A1”). |
| (6) | $6,900.58 of registration fee was previously paid, at the time of the filing of the Original Form S-1, based on the registration fee rate then in effect at the time of that filing. An additional $1,172.66 of registration fee was paid at the time of the filing of the Form S-1/A1, based on the registration fee rate then in effect, to cover the additional 1,265,000 aggregate offering amount being registered, as described in footnote (5). |
