0000929351LIONS GATE ENTERTAINMENT CORP /CN/S-4/AEX-FILING FEES0 0000929351 2024-09-30 2024-09-30 0000929351 1 2024-09-30 2024-09-30 0000929351 2 2024-09-30 2024-09-30 0000929351 3 2024-09-30 2024-09-30 0000929351 4 2024-09-30 2024-09-30 iso4217:USD xbrli:pure
Exhibit 107
Calculation of Filing Fee Tables
Form
S-4
(Form Type)
LIONSGATE STUDIOS HOLDING CORP.
LIONS GATE ENTERTAINMENT CORP.
(Exact Names of
Co-Registrants
as Specified in each of their Charters)
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 
  
Maximum
Aggregate
Offering
Price
  
Fee
Rate
  
Amount of
Registration
Fee
Newly Registered Securities
Fees to
Be Paid 
   Equity    Starz common shares, no par value, issued in respect of share exchanges by holders of LGEC Class A common shares, no par value per share    Other    96,266,858 (1)    $7.70    $697,133,378 (2)    0.0001531    $106,732 (3)
   Equity    Starz common shares, no par value, issued in respect of share exchanges by holders of LGEC Class B common shares, no par value per share    Other    188,214,117 (4)    $6.79    $1,384,589,803 (5)    0.0001531    $211,981 (3)
   Equity    New Lionsgate new common shares, no par value per share, issued in respect of share exchanges by holders of LG Studios common shares, no par value per share    Other    280,020,788 (6)    $7.03    $2,029,429,005 (7)    0.0001531    $310,706 (3)
Fees  Previously 
Paid 
  
Equity
   N/A   
Other
   564,501,763    N/A    $4,111,152,186   
 
   $629,419 (8)
Carry Forward Securities
Carry  Forward  Securities 
   N/A    N/A    N/A    N/A    N/A    N/A   
 
   N/A
 
  
Total Offering Amounts 
   $4,111,152,186   
 
   $629,419
 
  
Total Fees Previously Paid 
  
 
  
 
   $629,419
 
  
Total Fee Offsets 
  
 
  
 
   $0
 
  
Net Fee Due 
  
 
  
 
   $0
                           

Table of Contents
(1)
Represents the estimated maximum number of common shares, no par value per share (the “Starz common shares”), of Starz Entertainment Corp. (f/k/a Lions Gate Entertainment Corp.) (“Starz”), that may be issued to holders of Class A voting common shares (the “LGEC Class A common shares”) of Lions Gate Entertainment Corp. (“Lionsgate”) in connection with the Transactions (as defined in the joint proxy statement/prospectus included in this Registration Statement on Form
S-4,
the “joint proxy statement/prospectus”) based on the product of (a) the
sum of
(i) 83,567,087, the number of LGEC Class A shares outstanding as of June 30, 2024, (ii) 91,849, the number of shares of LGEC Class A shares issuable in respect of outstanding awards of restricted stock units as of September 30, 2024, (iii) 2,183,112, the number of shares of LGEC Class A shares issuable in respect of options to purchase LGEC Class A shares (excluding performance-based vesting awards)
that
were issued by Lionsgate outstanding as of June 30, 2024 and (iv) 110,503, the number of shares of LGEC Class A shares issuable in respect of performance-based vesting stock options to purchase LGEC Class A shares that were issued by Lionsgate outstanding as of June 30, 2024,
multiplied
by
(b) 1.12, the number of Starz common shares to be issued in connection with the reclassification of each LGEC Class A share in connection with the Transactions described in the joint proxy statement/prospectus. In the Initial Share Exchange, holders of LGEC Class A shares will first receive, in exchange for each LGEC Class A share that they hold, one New Lionsgate Class A share, together with one New Lionsgate Class C preferred share. Following the Initial Share Exchange, LGEC will change its name to Starz Entertainment Corp. and create the Starz common shares and New Lionsgate will create the New Lionsgate new common shares. New Lionsgate shareholders (formerly LGEC shareholders) will receive, in exchange for each New Lionsgate Class A share they hold, together with each New Lionsgate Class C preferred share they hold and which was issued in exchange for an LGEC Class A share in the Initial Share Exchange, 1.12 New Lionsgate new common shares and 1.12 Starz common shares.
 
(2)
Estimated solely for the purpose of calculating the registration fee required by Section 6(b) of the Securities Act, as amended (the “Securities Act”), and calculated in accordance with Rules 457(c), 457(f) and 457(h) under the Securities Act. Such amount was calculated based upon the market value of the LGEC Class A shares as follows: the
sum of
(a) the product of (i) 83,658,936 (the sum of items (a)(i) and (a)(ii) in footnote 1 above)
multiplied by
(ii) $7.70, the average of the high and low prices per LGEC Class A share as reported on the New York Stock Exchange on October 7, 2024 and (b) the product of (i) 2,293,615 (the sum of items (a)(iii) and (a)(iv) in footnote 1 above, which is the number of LGEC Class A shares issuable in respect of options to purchase shares of LGEC Class A shares of Lionsgate that were issued and outstanding as of September 30, 2024),
multiplied by
(ii) $23.09, the weighted average exercise price of such options as of September 30, 2024.
 
(3)
Calculated in accordance with Section 6(b) of the Securities Act at a rate equal to $153.10 per $1,000,000 of the proposed maximum aggregate offering price.
 
(4)
Represents the estimated maximum number of Starz common shares that may be issued to holders of Class B voting common shares, no par value per share (the “LGEC Class B shares”) of Lionsgate, in connection with the Transactions based on the product of (a) the
sum of
(i) 152,271,223, the number of LGEC Class B shares outstanding as of June 30, 2024, (ii) 10,277,014, the number of shares of LGEC Class B shares issuable in respect of outstanding awards of restricted stock units as of September 30, 2024, (iii) 10,033,043, the number of shares of LGEC Class B shares issuable in respect of outstanding performance-based awards of restricted stock units as of September 30, 2024, (iv) 10,891,590, the number of shares of LGEC Class B shares issuable in respect of options to purchase LGEC Class B shares (excluding performance-based vesting awards) that were issued by Lionsgate outstanding as of June 30, 2024 and (v) 4,741,247, the number of shares of LGEC Class B shares issuable in respect of performance-based vesting stock options to purchase LGEC Class B shares that were issued by Lionsgate outstanding as of June 30, 2024,
multiplied
by
(b) 1, the number of Starz common shares to be issued in connection with the reclassification of each LGEC Class B share in connection with the Transactions described in the joint proxy statement/prospectus. In the Initial Share Exchange, holders of LGEC Class B shares will first receive, in exchange for each LGEC Class B share that they hold, one New Lionsgate Class B share, together with one New Lionsgate Class C preferred share. Following the Initial Share Exchange, LGEC will change its name to Starz Entertainment Corp. and create the Starz common shares and New Lionsgate will create the New Lionsgate new common shares. New Lionsgate shareholders (formerly LGEC shareholders) will receive, in exchange for each New Lionsgate Class B share they hold, together with each New Lionsgate Class C preferred share they hold and which was issued in exchange for an LGEC Class B share in the Initial Share Exchange, one New Lionsgate new common share and one Starz common share.

(5)
Estimated solely for the purpose of calculating the registration fee required by Section 6(b) of the Securities Act and calculated in accordance with Rules 457(c), 457(f) and 457(h) under the Securities Act. Such amount was calculated based upon the market value of the LGEC Class B common shares as follows: the
sum of
(a) the product of (i) 172,581,280 (the sum of items (a)(i) through (a)(iii) in footnote 4 above),
multiplied by
(ii) $6.79, the average of the high and low prices per LGEC Class B common share as reported on the New York Stock Exchange on October 7, 2024 and (b) the product of (i) 15,632,837 (the sum of items (a)(iv) and (a)(v) in footnote 4 above, which is the number of LGEC Class B shares issuable in respect of options to purchase shares of LGEC Class B shares of Lionsgate that were issued and outstanding as of September 30, 2024),
multiplied by
(ii) $13.61, the weighted average exercise price of such options as of September 30, 2024.
 
(6)
Represents the estimated maximum number of shares of Lionsgate Studios Holding Corp. common shares, no par value per share (the “New Lionsgate new common shares”) that may be issued in connection with the Transactions described in the joint proxy statement/prospectus to all holders of common shares, no par value per share (the “LG Studios common shares”) of Lionsgate Studios Corp. (“LG Studios”), calculated as the product of (a) 288,681,224, the number of LG Studios common shares outstanding as of September 30, 2024,
multiplied by
(b) 0.97, the number of shares of New Lionsgate new common shares to be issued in connection with the Transactions described in the joint proxy statement/prospectus.
 
(7)
Estimated solely for the purpose of calculating the registration fee required by Section 6(b) of the Securities Act and calculated pursuant to Rule 457(f) under the Securities Act. Such value equals the product of (a) 288,681,224, the number of LG Studios common shares outstanding as of September 30, 2024,
multiplied
by
(b) $7.03, the average of the high and low prices per LG Studios common share as reported on the Nasdaq Global Select Market on October 7, 2024.
 
(8)
Paid in connection with the filing of the original Registration Statement on Form S-4 (File No. 333-282630) filed with the Securities and Exchange Commission on October 15, 2024.