Exhibit 107

Calculation of Filing Fee Tables

Form S-4

(Form Type)

Bellevue Life Sciences 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(1) (2)		   Proposed
Maximum
Offering
Price Per
Unit		   Maximum
Aggregate
Offering
Price (3)		   Fee
Rate (4)		   Amount of
Registration
Fee (4)		  

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    Common 
Stock, par 
value 
$0.0001 		   457(f)   24,461,214   —    $2,264,484    .00014760    $334.24   —    —    —    — 
    Total Offering Amounts                $334.24                
     Total Fees Previously Paid                                         
     Total Fee Offsets                                         
    Net Fee Due                $334.24                

 

(1)

Calculated based on the maximum number of shares of common stock, $0.0001 par value per share (“Common Stock”), of Bellevue Life Sciences Acquisition Corp. (“BLAC”) issuable upon the consummation of the business combination (the “Business Combination”) between BLAC and OSR Holdings Co., Ltd. (“OSR Holdings”).

(2)

Pursuant to Rule 416(a) of the Securities Act, there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from share sub-divisions, share dividends or similar transactions.

(3)

OSR Holdings is a private company, no market exists for their securities and OSR Holdings has an accumulated deficit. Therefore, estimated solely for purposes of calculating the registration fee in accordance with Securities Act Rule 457(f)(2), the proposed maximum aggregate offering price is one-third of the aggregate par value of the OSR Holdings securities expected to be exchanged in the Business Combination. This calculation results in a value per share of the securities to be received by BLAC upon the issuance of securities registered under this form of $1.20.

(4)

Calculated pursuant to Rule 457(o) under the Securities Act at a rate equal to $147.60 per $1,000,000 of the proposed maximum aggregate offering price, subject to offset pursuant to Rule 415(a)(6).