Exhibit 107
Calculation of Filing Fee Tables
Form F-1
(Form Type)
Gorilla Technology Group Inc.
(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(1) | | | Proposed
Maximum
Offering
Price Per Unit | | | Maximum
Aggregate
Offering
Price | | | Fee Rate | | | Amount of
Registration
Fee | | | Carry
Forward
Form
Type | | Carry
Forward
File
Number | | Carry
Forward
Initial
effective date | | Filing Fee
Previously
Paid In
Connection
with Unsold Securities
to be
Carried
Forward |
| Newly Registered Securities |
Fees to Be
Paid | | Equity | | Ordinary shares, par value $0.0001 per share(2) | | Rule 457(c) | | | 71,210,599 | | | $ | 11.80 | (3) | | $ | 840,285,068.20 | | | | 0.00011020 | | | $ | 92,599.41 | | | N/A | | N/A | | N/A | | N/A |
Fees to Be
Paid | | Equity | | Warrants to purchase ordinary shares(4) | | Rule 457(g) | | | 1,273,125 | | | | ‒ | | | | ‒ | | | | ‒ | | | | ‒ | | | N/A | | N/A | | N/A | | N/A |
Fees to Be
Paid | | Equity | | Ordinary shares underlying warrants(2) | | Rule 457(c) | | | 1,273,125 | | | $ | 11.80 | (3) | | $ | 15,022,875.00 | | | | 0.00011020 | | | $ | 1,655.52 | | | N/A | | N/A | | N/A | | N/A |
Fees to Be
Paid | | Equity | | Class A contingent value rights(5) | | Rule 457(g) | | | 6,577,796 | | | | ‒ | | | | ‒ | | | | ‒ | | | | ‒ | | | N/A | | N/A | | N/A | | N/A |
Fees to Be
Paid | | Equity | | Ordinary shares underlying Class A contingent value rights(2) | | Rule 457(g) | | | 6,577,796 | | | $ | 11.80 | (3) | | $ | 77,617,992.80 | | | | 0.00011020 | | | $ | 8,553.50 | | | N/A | | N/A | | N/A | | N/A |
| Carry Forward Securities |
Carry
Forward
Securities | | N/A | | N/A | | N/A | | | N/A | | | | N/A | | | | N/A | | | | N/A | | | | N/A | | | N/A | | N/A | | N/A | | N/A |
| | | Total Offering Amounts | | | | | | | | | | | | | | | $ | 102,808.43 | | | | | | | | | |
| | | Total Fees Previously Paid | | | | | | | | | | | | | | | | ‒ | | | | | | | | | |
| | | Total Fee Offsets | | | | | | | | | | | | | | | | ‒ | | | | | | | | | |
| | | Net Fee Due | | | | | | | | | | | | | | | $ | 102,808.43 | | | | | | | | | |
| (1) | Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement also covers an indeterminate number of additional ordinary shares, $0.0001 par value per share (“ordinary shares”), of Gorilla Technology Group Inc. (“Gorilla”) as may be issuable with respect to the shares being registered for resale hereunder as a result of a stock split, stock dividend, recapitalization or similar event. |
| (2) | The number of ordinary shares relates to (A) issuance from time to time by Gorilla of up to 1,273,125 Gorilla ordinary shares, issuable upon exercise of warrants (the “warrants”) (of which 523,125 are private placement warrants and 750,000 are warrants held by the PIPE Investor (as defined within this registration statement)) to purchase ordinary shares and (ii) 6,577,796 ordinary shares underlying the Class A contingent value rights and (B) the resale, from time to time, by the Selling Securityholders (as defined within this registration statement) of 71,210,599 ordinary shares. |
| (3) | Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) under the Securities Act, based on the average of the high and low prices of the registrant’s ordinary shares reported on October 6, 2022, which was $11.80 per share. |
| (4) | In accordance with Rule 457(g), the entire registration fee for the warrants is allocated to the ordinary shares underlying the warrants, and no separate fee is payable for the warrants. |
| (5) | Pursuant to Rule 457(g) under the Securities Act, no separate registration fee is required for the Class A contingent value rights. |
