EX-FILING FEES 10 tm224461-1_exfillingfee.htm EX-FILING FEES
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Exhibit 107.1​
Calculation of Filing Fee Tables
SCHEDULE 14A
(Form Type)
Skillsoft Corp.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Transaction Valuation

​ | ​ | ​ | Proposed Maximum Aggregate Value of Transaction | ​ | ​ | Fee rate | ​ | ​ | Amount of Filing Fee | ​
Fees to Be Paid | ​ | ​ | ​ | $ | 436,119,788 | ​ | ​ | ​ | ​ | ​ | 0.0000927 | ​ | ​ | ​ | ​ | $ | 40,429.00 | ​ | ​
Fees Previously Paid | ​ | ​ | ​ | ​ | — | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | — | ​ | ​
Total Transaction Valuation | ​ | ​ | ​ | $ | 436,119,788 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total Fees Due for Filing | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 40,429.00 | ​ | ​
Total Fees Previously Paid | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | — | ​ | ​
Total Fee Offsets | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | — | ​ | ​
Net Fee Due | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | $ | 40,429.00 | ​ | ​

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(1)
Title of each class of securities to which transaction applies: Class A common stock, par value $0.0001 per share, of Skillsoft Corp. (“Common Stock”)
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(2)
Aggregate number of securities to which transaction applies: 34,197,719 shares of Common Stock
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(3)
In accordance with Exchange Act Rule 0-11(c), the filing fee of $40,429.00 was determined by multiplying 0.0000927 by the aggregate merger consideration of $436,119,788. Solely for the purposes of calculating the filing fee, the aggregate merger consideration was calculated based upon on the sum of: (i) the base cash consideration value of $204,943,210; and (ii) the base share consideration value of $231,176,578, which is the product of: (A) the quotient of: (1) $320,056,790 and (2) $9.35901; and (B) $6.76, the average of the high and low prices of Skillsoft Corp. common stock as reported by the New York Stock Exchange on February 4, 2022.
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Table 2: Fee Offset Claims and Sources

​ | ​ | ​ | Registrant or Filer Name | ​ | ​ | Form or Filing Type | ​ | ​ | File Number | ​ | ​ | Initial Filing Date | ​ | ​ | Filing Date | ​ | ​ | Fee Offset Claimed | ​ | ​ | Fee Paid with Fee Offset Source | ​
Fee Offset Claims | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | — | ​ | ​ | ​ | ​ | ​ | — | ​ | ​ | ​ | ​ | ​ | — | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | — | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Fee Offset Sources | ​ | ​ | ​ | ​ | — | ​ | ​ | ​ | ​ | ​ | — | ​ | ​ | ​ | ​ | ​ | — | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | — | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | — | ​ | ​