Exhibit 107
Calculation of Filing Fees Table
Form S-8
(Form Type)
Skillsoft Corp.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered Securities
| Security Type |
Security Class Title |
Fee Calculation Rule |
Amount Registered |
Proposed Maximum Offering Price Per Unit (1) |
Maximum Aggregate Offering Price (1) |
Fee Rate | Amount of Registration Fee |
|||||||||||||
| Equity | Class A common stock |
Rule 457(a) and Rule 457(h) | 10,211,499 shares (2) |
$ | 4.97 | $ | 50,751,150.03 | $92.70 per $1,000,000 | $ | 4,704.63 | ||||||||||
| Total Offering Amounts | $ | 50,751,150.03 | $ | 4,704.63 | ||||||||||||||||
| Total Fee Offsets | $ | — | ||||||||||||||||||
| Net Fee Due | $ | 4,704.63 | ||||||||||||||||||
| (1) | Estimated in accordance with paragraphs (c) and (h) of Rule 457 under the Securities Act of 1933, as amended (the “Securities Act”), based on the average of the high and low prices of shares of the registrant’s Class A common stock on May 17, 2022, as reported on the New York Stock Exchange. |
| (2) | Represents 10,211,499 additional shares of Class A common stock reserved for issuance under the Skillsoft Corp. 2020 Omnibus Incentive Plan (the “2020 Plan”). Pursuant to Rule 416 under the Securities Act, there are also registered hereunder such indeterminate number of additional shares as may become available for issuance pursuant to the 2020 Plan as a result of the antidilution provisions contained therein. |