​
 
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 ​ ​
​
(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”)
​
(2)
Aggregate number of securities to which transaction applies: 34,197,719 shares of Common Stock
​
(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.
​
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
​ ​ ​ ​ — ​ ​ ​ ​ ​ — ​ ​ ​ ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ ​