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.