EX-FILING FEES 19 bertoacquisition_ex107.htm EXHIBIT 107

Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

Berto Acquisition Corp.

(Exact Name of Registrant as Specified in its Charter)

Table 1 – Newly Registered Securities 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 |  |  | Previously Paid In Connection with Unsold Securities to be Carried Forward |
|  | Newly Registered Securities |
Fees to be Paid |  | Equity |  | Units, each consisting of one ordinary share, $0.0001 par value, and one-half of one redeemable warrant(2) |  | 457(a) |  |  | 28,750,000 |  |  | $ | 10.00 |  |  | $ | 287,500,000 |  |  |  | 0.000153 |  |  | $ | 44,016 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  | Equity |  | Ordinary shares included as part of the units(3) |  | 457(g) |  |  | 28,750,000 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — | (4) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  | Equity |  | Redeemable warrants included as part of the units(3) |  | 457(g) |  |  | 14,375,000 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — | (4) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  | Equity |  | Ordinary shares underlying the redeemable warrants included as part of the units(3) |  | 457(g) |  |  | 14,375,000 |  |  | $ | 11.50 |  |  | $ | 154,312,500 |  |  |  | 0.000153 |  |  | $ | 25,309 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Fees Previously Paid |  | — |  | — |  | — |  |  | — |  |  |  | — |  |  |  | — |  |  |  |  |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Carry Forward Securities |
Carry Forward Securities |  | — |  | — |  | — |  |  | — |  |  |  |  |  |  |  | — |  |  |  |  |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  |  |  | Total Offering Amounts |  |  | $ | 452,812,500 |  |  |  |  |  |  | $ | 69,326 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  | Total Fees Previously Paid |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  | Total Fee Offsets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  | Net Fee Due |  |  |  |  |  |  |  |  |  |  | $ | 69,326 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |

| (1) | Estimated solely for the purpose of calculating the registration fee.

| (2) | Includes 3,750,000 units, consisting of 3,750,000 ordinary shares and 1,875,000 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(a) under the Securities Act of 1933, as amended (the “Securities Act”), there are also being registered an indeterminable number of additional securities as may be offered or issued to prevent dilution resulting from share subdivisions, share dividends, or similar transactions.

| (4) | No fee pursuant to Rule 457(g) under the Securities Act.