Exhibit 107

Calculation of Filing Fee Table

Form S-1

(Form Type)

D-Wave Quantum Inc.

(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		      Maximum
Aggregate
Offering
Price		      Fee Rate      Amount of
Registration
Fee

Fees to be Paid

      Equity      Common
Stock,
$0.0001 par
value		      457(c)      35,000,000      $1.13(1)      $39,550,000      $0.0001102      $4,358.41
     Total Offering Amounts           $39,550,000          
     Total Fees Previously Paid                     $0.00
     Total Fee Offsets                     $0.00
     Net Fee Due                     $4,358.41

 

(1)

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 Common Stock as reported on February 9, 2023, which was approximately $1.13 per share.