Exhibit 107
Calculation of Filing Fee Tables
FORM S-1
(Form Type)
Pershing Square SPARC Holdings, Ltd.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered Securities
Security Type | Security Class Title | Fee Calculation or Carry Forward Rule | Amount Registered | Proposed Maximum Offering Price Per Unit(1)(2) | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee | |||||||||
Newly Registered Securities | ||||||||||||||||
Fees Previously Paid | Equity | Subscription warrants to purchase two shares of common stock, $0.0001 par value, at a minimum exercise price of $10.00 per share (“SPARs”) | 457(g) | 122,222,222 | — | — | — | —(3) | ||||||||
Fees Previously Paid | Equity | Shares of common stock issuable upon exercise of SPARs | 457(o) | 244,444,444 | $10.00 | $2,444,444,440 | $0.0000927 | $226,600 | ||||||||
Total Offering Amounts | $2,444,444,440 | $226,600 | ||||||||||||||
Total Fees Previously Paid | $226,600 | |||||||||||||||
Net Fee Due | $0 |
(1) | Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) of the Securities Act. |
(2) | The issuer may determine, prior to the date on which the SPARs become exercisable, to increase the exercise price of the SPARs to price greater than $10.00 per share. There is not a maximum exercise price. In connection with any increase in exercise price, the issuer will file a post-effective amendment to this registration statement and submit the additional registration fee due in connection therewith. |
(3) | No fee pursuant to Rule 457(g). |
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