EX-FILING FEES 24 ex107.htm

Exhibit 107

Calculation of Filing Fee Tables

S-1

(Form Type)

Willow Lane Acquisition Corp.

(Exact Name of Registrant as Specified in its Charter)

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(1) |  |  | Fee Rate |  | Amount of Registration Fee |  |  | Carry Forward Form Type |  |  | Carry Forward File Number |  |  | Carry Forward Initial effective date |  |  | Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward |
Newly Registered Securities |
Fees to Be Paid |  | Equity |  | Units, each consisting of one Class A ordinary share, $0.0001 par value, and one-half of one redeemable warrant(2) |  | Rule 457(a) |  |  | 12,650,000 |  |  | $ | 10.00 |  |  | $ | 126,500,000 |  |  | $153.10 per $1,000,000 |  | $ | 19,367.15 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Equity |  | Class A ordinary shares included as part of the units(3) |  | Rule 457(g) |  |  | 12,650,000 |  |  |  | — |  |  |  | — |  |  | $153.10 per $1,000,000 |  |  |  | (4) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Equity |  | Redeemable warrants included as part of the units(3) |  | Rule 457(g) |  |  | 6,325,000 |  |  |  | — |  |  |  | — |  |  | $153.10 per $1,000,000 |  |  |  | (4) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Equity |  | Class A ordinary shares underlying redeemable warrants included as part of the units(3) |  | Rule 457(g) |  |  | 6,325,000 |  |  | $ | 11.50 |  |  | $ | 72,737,500 |  |  | $153.10 per $1,000,000 |  | $ | 11,136.12 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fees Previously Paid |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Carry Forward Securities |
Carry Forward Securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Total Offering Amounts |  |  |  |  |  |  | $ | 199,237,500 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Total Fees Previously Paid |  |  |  |  |  |  |  |  |  |  |  |  | $ | - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Total Fee Offsets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Net Fee Due |  |  |  |  |  |  |  |  |  |  |  |  | $ | 30,503.27 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |

(1) | Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a).
(2) | Includes 1,650,000 units, consisting of 1,650,000 Class A ordinary shares and 825,000 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 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 issued to prevent dilution resulting from stock splits, stock dividends or similar transactions.
(4) | No fee pursuant to Rule 457(g) under the Securities Act.