Exhibit 107
Calculation of Filing Fee
Exhibit 107
S-1
Pono Capital Two, Inc.
Table 1: Newly Registered and Carry Forward Securities
| Security Type | Security Class Title | Fee Calculation or Carry Forward Rule | Amount Registered | Proposed Maximum Offering Price Per Unit (1) | Maximum Aggregate Offering Price (1) | 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 | Units, each consisting of one share of Class A common stock, $0.0001 par value, and one redeemable warrant (2) | N/A | 11,500,000 units | $ | 10.00 | $ | 115,000,000 | $ | 92.70 per million | $ | 10,661 | ||||||||||||||||||||||||||
| Equity | Shares of Class A common stock included as part of the units (3) | N/A | 11,500,000 Shares | - | - | - | (4) | |||||||||||||||||||||||||||||||
| Equity | Redeemable warrants included as part of the units (3) | 11,500,000 Warrants | - | - | - | (4) | ||||||||||||||||||||||||||||||||
Equity | Representative Shares | 57,500 Shares | $ | 10.00 | $ | 575,000 | $ | 92.70 per million | $ | 54.00 | ||||||||||||||||||||||||||||
| Carry Forward Securities | ||||||||||||||||||||||||||||||||||||||
| Carry Forward Securities | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A | |||||||||||||||||||||||||||||
| Total Offering Amounts | 115,575,000 | $ | 10,713.80 | |||||||||||||||||||||||||||||||||||
| Total Fees Previously Paid | ||||||||||||||||||||||||||||||||||||||
| Total Fee Offsets | N/A | |||||||||||||||||||||||||||||||||||||
| Net Fee Due | $ | 10,713.80 | ||||||||||||||||||||||||||||||||||||
| (1) | Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”). | |
| (2) | Includes 1,500,000 units, consisting of 1,500,000 shares of Class A common stock and 1,500,000 redeemable warrants, which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any. | |
| (3) | Pursuant to Rule 416 under the Securities Act, 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) | No fee pursuant to Rule 457(g) under the Securities Act. | |
| (5) | Calculated pursuant to Rule 457(g) under the Securities Act, based on the exercise price of the warrants. |
