Exhibit 107

 

Calculation of Filing Fee Tables

 

S-1

(Form Type)

 

Blue 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
   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 to Be Paid                                           
   Equity  Units, each consisting of one Class A ordinary share, $0.0001 par value, and one right (“Share Right”) to receive one tenth (1/10) of one Class A ordinary share upon the consummation of an initial business combination)(2)  Rule 457(a)   17,250,000   $10.00   $172,500,000   $153.10 per $1,000,000  $26,409.75                
   Equity  Class A ordinary shares included as part of the units(3)  Rule 457(g)   17,250,000           $153.10 per $1,000,000       (4)            
   Equity  Share Rights included as part of the units(3)  Rule 457(g)   17,250,000           $153.10 per $1,000,000       (4)            
   Equity  Class A ordinary shares underlying Share Rights included as part of the units(3)  Rule 457(g)   1,725,000   $10.00   $17,250,000   $153.10 per $1,000,000  $2,640.98                
Fees Previously Paid                                               
Carry Forward Securities                                               
Carry Forward Securities                                               
   Total Offering Amounts            $189,750,000      $29,050.73                
   Total Fees Previously Paid                     -                
   Total Fee Offsets                                      
   Net Fee Due                    $29,050.73                

 

(1)Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a).

 

(2)Includes 2,250,000 units, consisting of 2,250,000 Class A ordinary shares and 2,250,000 Share 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 share splits, share dividends or similar transactions.

 

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