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

Other

667,340
shares (1)

$17.76

$11,851,958

$153.10 per $1,000,000

$1,814.53

Total Offering Amounts

   

$11,851,958

 

$1,814.53

Total Fee Offsets

       

$0

Net Fee Due

       

$1,814.53

 

(1)

Represents 667,340 shares of Class A common stock reserved for issuance under Skillsoft Corp.’s 2020 Omnibus Incentive Plan, as amended by the First Amendment to Skillsoft Corp. 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 high and low prices of shares of the registrant’s Class A common stock on April 9, 2025, as reported on the New York Stock Exchange.