EX-FILING FEES 15 fs42023a2ex-fee_colombier.htm FILING FEE TABLE

Exhibit 107

Calculation of Filing Fee Tables

Form S-4

(Form Type)

COLOMBIER ACQUISITION CORP.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

CALCULATION OF REGISTRATION FEE

|  | Security Type |  | Security Class Title |  | Fee Calculation or Carry Forward Rule |  | Amount Registered |  |  | Proposed Maximum Offering Price Per Security |  |  | Maximum Aggregate Offering Price |  |  | Fee Rate |  |  | Amount of Registration Fee |
Fees to Be Paid |  | Equity |  | Shares of Class A common stock and Class C common stock, $0.0001 par value(1) |  |  | (2) |  | 28,850,000 |  |  |  | N/A |  |  | $ | 9,616.67 |  |  |  | 0.0001102 |  |  | $ | 1.06 |
Fees to Be Paid |  | Equity |  | Shares of Class A common stock, $0.0001 par value(3) |  |  | (4) |  | 4,312,500 |  |  | $ | 10.12 |  |  | $ | 43,642,500 |  |  |  | 0.0001102 |  |  | $ | 4,809.40 |
|  |  |  |  |  | Total Offering Amounts |  |  |  |  |  |  |  |  |  | $ | 43,652,116.67 |  |  |  |  |  |  | $ | 4,810.46 |
|  |  |  |  |  | Total Fees Previously Paid |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 4,810.38 |
|  |  |  |  |  | Net Fees Due |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | .08 |

(1) | Based on the maximum number of shares of Class A common stock, $0.0001 par value per share (“Class A Common Stock”), and Class C common stock, $0.0001 par value per share (“Class C Common Stock”), of the registrant issuable to shareholders of PSQ Holdings, Inc. (“PSQ”) in connection with the business combination to be effected pursuant to a merger agreement among the registrant, PSQ, and Colombier-Liberty Acquisition, Inc. (the “Business Combination”). Also includes shares of Class A Common Stock issuable upon conversion of the Class C Common Stock following the closing of the Business Combination.

(2) | Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(f)(2) of the Securities Act of 1933, as amended. PSQ is a private company, no market exists for its securities, and PSQ has an accumulated deficit. Therefore, the proposed maximum aggregate offering price of PSQ shares is one-third of the aggregate par value of the PSQ shares expected to be exchanged in the Business Combination.

(3) | Based on the maximum number of shares of Class A Common Stock of the registrant issuable in connection with the Business Combination to holders of Class B common stock of the the registrant.

(4) | Estimated solely for the purpose of calculating the registration fee, based on the average of the high and low prices of the Class A Common Stock on March 31, 2023 ($10.12 per share). This calculation is in accordance with Rule 457(f)(1) of the Securities Act of 1933, as amended.