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)

200,000
shares(1)

$8.45

$1,690,000

$0.00014760

$249.44

Total Offering Amounts

   

$1,690,000

 

$249.44

Total Fee Offsets

       

$0

Net Fee Due

       

$249.44

 

(1)

Represents 200,000 shares of Class A common stock reserved for issuance under the Skillsoft Corp. 2024 Employment Inducement Incentive Award Plan (the “2024 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 2024 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 May 15, 2024, as reported on the New York Stock Exchange.