Trawlers SC TO-T Third party tender offer statement

 Exhibit 107​

Calculation of Filing Fee Tables

Schedule TO

MANCHESTER UNITED plc
(Name of Subject Company (issuer))

TRAWLERS LIMITED

(Offeror)
wholly-owned by

JAMES A. RATCLIFFE

(Offeror)
(Names of Filing Persons (identifying status as offeror, issuer or other person))

Table 1-Transaction Valuation

​	Transaction Valuation*			Fee Rate		Amount of Filing Fee**
Fees to Be Paid	​	$	436,848,522.00	​	0.0001476	​	$	64,478.84
Fees Previously Paid	​	$	0	​	​	​	$	0
Total Transaction Valuation	​	$	436,848,522.00	​	​	​	​	​
Total Fees Due for Filing	​	​	​	​	​	​	$	64,478.84
Total Fees Previously Paid	​	​	​	​	​	​	$	0
Total Fee Offsets	​	​	​	​	​	​	$	0
Net Fee Due	​	​	​	​	​	​	$	64,478.84

*

Estimated solely for purposes of calculating the amount of the filing fee only. This calculation assumes the purchase of 13,237,834 Class A ordinary shares (“Class A Shares”) of Manchester United plc (the “Company”), par value $0.0005 per Class A Share, which represents 25.0% of the 52,951,335 Class A Shares issued and outstanding as of December 22, 2023 (based on information provided by the Company), rounded to the nearest whole Class A Share, at a price of $33.00 per Class A Share, in cash, without interest thereon, less any required tax withholding.

**

The amount of the filing fee was calculated in accordance with Rule 0-11 of the Securities Exchange Act of 1934, as amended, and Fee Rate Advisory #1 for fiscal year 2024 beginning on October 1, 2023, issued August 25, 2023, by multiplying the transaction value by 0.0001476.