Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

SPACSphere Acquisition Corp.

(Exact Name of Registrant as Specified in its Charter)

N/A

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⁽¹⁾				Fee Rate				Amount of Registration Fee
Fees to Be Paid		Other		Units, each consisting of one Class A ordinary share, $0.0001 par value, and one right (“Share Right”) to receive one-seventh of one Class A ordinary share⁽²⁾			457	(a)			17,250,000			$	10.00			$	172,500,000				0.0001531			$	26,409.75
Fees to Be Paid		Equity		Class A ordinary shares, $0.0001 par value included as part of the units⁽³⁾			457	(g)			17,250,000				-				-				-				-	(4)
Fees to Be Paid		Equity		Share Rights included as part of the units⁽³⁾			457	(g)			17,250,000				-				-				-				-	(4)
Fees to be Paid		Equity		Class A ordinary shares underlying the Share Rights included as part of the units			457	(g)			2,464,285			$	10.00			$	24,642,850				0.0001531				3,772.82
		Total Offering Amounts																$	197,142,850							$	30,182.57
		Total Fees Previously Paid																									-
		Net Fee Due																								$	30,182.57

(1)	Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).
(2)	Represents 17,250,000 units, including 15,000,000 units to be issued in the offering and up to 2,250,000 units 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).