S-4 S-4 EX-FILING FEES 0001785424 Katapult Holdings, Inc. N/A N/A 0001785424 2026-06-16 2026-06-16 0001785424 1 2026-06-16 2026-06-16 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables
S-4
Katapult Holdings, Inc.

Table 1: Newly Registered and Carry Forward Securities | ☐Not Applicable
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|  | 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 | 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 | 1 | Equity | Common stock, par value $0.0001 per share | Other | 82,085,448 |  | $ 87,347,125.22 | 0.0001381 | $ 12,062.64 |  |  |  |
Fees Previously Paid |  |  |  |  |  |  |  |  |  |  |  |  |
Carry Forward Securities
Carry Forward Securities |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  | Total Offering Amounts: |  | $ 87,347,125.22 |  | $ 12,062.64 |  |  |  |
|  |  | Total Fees Previously Paid: |  |  |  | $ 0.00 |  |  |  |
|  |  | Total Fee Offsets: |  |  |  | $ 0.00 |  |  |  |
|  |  | Net Fee Due: |  |  |  | $ 12,062.64 |  |  |  |

Offering Note |

1 | Rule 457(f) Fee Calculation Details This represents the maximum number of shares of Katapult Holdings, Inc. ("Katapult") common stock, par value $0.0001 per share ("Katapult Common Stock"), issuable to stockholders of Aaron's Intermediate Holdco, Inc. ("Aaron's") and unitholders of CCF Holdings LLC ("CCFI") in the proposed mergers of Katapult Merger Sub 1, Inc., wholly owned indirect subsidiary of Katapult, with and into Aaron's and Katapult Merger Sub 2, LLC, a wholly owned indirect subsidiary of Katapult, with and into CCFI based on 5,239,497 outstanding shares of Katapult Common Stock as of December 11, 2025, giving effect to the transactions contemplated by the Hawthorn Side Letter and the Mergers. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement also covers additional securities that may be issued as a result of stock splits, stock dividends or similar transactions. Estimated solely for the purpose of calculating the registration fee required by Section 6(b) of the Securities Act of 1933, as amended, and calculated in accordance with Rule 457(f)(2) promulgated thereunder. Aaron's and CCFI are private companies, no market exists for their securities, and CCFI has an accumulated deficit. Therefore, the maximum aggregate offering price ($87,354,666.67) is calculated as the sum of (x)(i) the book value of shares of Aaron's common stock as of March 31, 2026 ($59,680.00 per share), multiplied by (ii) the number of shares of Aaron's common stock that may be exchanged or converted in the merger for the securities being registered (100), plus (y) one third of the stated value of CCFI's securities as of March 31, 2026 ($81,386,666.67).
| Amount of Securities to be Received or Cancelled | Value per Share of Securities to be Received or Cancelled | Total Value of Securities to be Received or Cancelled | Cash Consideration Received by the registrant | Cash Consideration (Paid) by the registrant | Maximum Aggregate Offering Price
--- | --- | --- | --- | --- | --- | ---
| 82,085,448 | $ 1.0641 | $ 87,347,125.22 |  |  | $ 87,347,125.22

Table 2: Fee Offset Claims and Sources | ☑Not Applicable
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|  | Registrant or Filer Name | Form or Filing Type | File Number | Initial Filing Date | Filing Date | Fee Offset Claimed | Security Type Associated with Fee Offset Claimed | Security Title Associated with Fee Offset Claimed | Unsold Securities Associated with Fee Offset Claimed | Unsold Aggregate Offering Amount Associated with Fee Offset Claimed | Fee Paid with Fee Offset Source
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Rules 457(b) and 0-11(a)(2)
Fee Offset Claims |  |  |  |  |  |  |  |  |  |  |  |
Fee Offset Sources |  |  |  |  |  |  |  |  |  |  |  |
Rule 457(p)
Fee Offset Claims |  |  |  |  |  |  |  |  |  |  |  |
Fee Offset Sources |  |  |  |  |  |  |  |  |  |  |  |

Table 3: Combined Prospectuses | ☑Not Applicable
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| Security Type | Security Class Title | Amount of Securities Previously Registered | Maximum Aggregate Offering Price of Securities Previously Registered | Form Type | File Number | Initial Effective Date
--- | --- | --- | --- | --- | --- | --- | ---