EX-FILING FEES 16 tm2430355d14_ex-filingfees.htm EX-FILING FEES

Exhibit 107

Calculation of Filing Fee Tables

FORM S-1

(Form Type)

Jefferson Capital, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

| Security Type | Security Class Title | Fee Calculation Rule | Amount Registered | Proposed Maximum Offering Price Per Unit |  | Maximum Aggregate Offering Price(1) |  | Fee Rate |  | Amount of Registration Fee
Fees to be Paid | Equity | Common stock, $0.0001 par value per share | Rule 457(a) | 11,500,000 | $17.00 |  | $195,500,000(2) |  | 0.00015310 |  | $29,931.05
Fees Previously Paid | Equity | Common stock, $0.0001 par value per share | Rule 457(o) | - | - |  | $100,000,000(3) |  | 0.00015310 |  | $15,310.00
|  | Total Offering Amounts |  |  |  |  | $195,500,000 |  |  |  | $29,931.05
|  | Total Fees Previously Paid |  |  |  |  |  |  |  |  | $15,310.00
|  | Total Fee Offsets |  |  |  |  |  |  |  |  | -
|  | Net Fee Due |  |  |  |  |  |  |  |  | $14,621.05

(1)Includes the aggregate offering price of additional shares that the underwriters have the option to purchase to cover over-allotments, if any.

(2)Estimated solely for the purpose of computing the amount of the registration fee pursuant to Rule 457(a) under the Securities Act of 1933, as amended.

(3)Estimated solely for the purpose of computing the amount of the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended.