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 (2)		   Maximum
Aggregate
Offering Price		   Fee Rate  Amount of
Registration
Fee		 
Equity  Class A common stock, par value $0.0001 per share  Rule 457(c) and Rule 457(h)  12,353,687 shares (1)  $1.68   $20,754,194   $110.20 per $1,000,000  $2,287.11 
Total Offering Amounts          $20,754,194      $2,287.11 
Total Fee Offsets                  $0 
Net Fee Due                  $2,287.11 

 

(1)Represents 12,353,687 shares of Class A common stock reserved for issuance under Skillsoft Corp.’s 2020 Omnibus Incentive Plan (the “2020 Plan”). Pursuant to Rule 416 of the Securities Act of 1933, as amended (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, including stock splits and other similar transactions.

 

(2)Estimated in accordance with paragraphs (c) and (h) of Rule 457 of the Securities Act, based upon the average of the daily high and low prices of shares of the registrant’s common stock on April 13, 2023, as reported on the New York Stock Exchange.