Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

Bellevue Life Sciences Acquisition Corp.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

 

                         
     Security
Type
  Security
Class Title
  Fee
Calculation
or Carry
Forward
Rule
  Amount
Registered
  Proposed
Maximum
Offering
Price Per
Unit(1)
 

Maximum
Aggregate
Offering

Price

 

Fee

Rate

  Amount of
Registration
Fee
  Carry
Forward
Form
Type
  Carry
Forward
File
Number
  Carry
Forward
Initial
effective
date
  Filing Fee
Previously
Paid In
Connection
with
Unsold
Securities
to be
Carried
Forward
 
Newly Registered Securities
                         

Fees

Previously

Paid

  Equity   Units, each consisting of one share of common stock, $0.0001 par value, one warrant entitling the holder to purchase one share of common stock and one right to acquire 1/10 of one share of common stock (2)   457(o)   6,900,000   $10.00   $69,000,000   0.0000927   $6,396.30          
                         

Fees

Previously

Paid

  Equity   Shares of common stock included as part of the units(3)   457(o)   6,900,000         (4)          
                         

Fees

Previously

Paid

  Equity   Redeemable warrants included as part of the units(3)   457(o)   6,900,000         (4)          
                         

Fee to Be

Paid

  Equity   Rights included as part of the units(3)   457(o)   6,900,000         (4)          
                         

Fee to Be

Paid

  Equity   Shares of common stock underlying the rights(3)   457(o)   690,000   10.00   6,900,000   0.0001102   $760.30          
                         

Fees

Previously

Paid

  Equity   Shares of common stock underlying redeemable warrants(3)   457(o)   6,900,000   $11.50   $79,350,000   0.0000927   $7,355.75          
 
Carry Forward Securities
                         

Carry

Forward

Securities

                         
                   
    Total Offering Amounts     155,250,000     $14,512.35          
                   
    Total Fees Previously Paid         $13,752.05          
                   
    Total Fee Offsets         $0.00          
                   
    Net Fee Due               $760.30                

(1) Estimated solely for the purpose of calculating the registration fee.

(2) Includes 900,000 units, consisting of 900,000 shares of common stock, 900,000 redeemable warrants and 900,000 rights, which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any.

(3) Pursuant to Rule 416, there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from stock splits, stock dividends or similar transactions.

(4) No fee pursuant to Rule 457(g).

 

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Table 2: Fee Offset Claims and Sources

N/A

 

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