S-1/A EX-FILING FEES 0002102123 333-294102 N/A N/A 0002102123 1 2026-02-26 2026-02-26 0002102123 2 2026-02-26 2026-02-26 0002102123 3 2026-02-26 2026-02-26 0002102123 4 2026-02-26 2026-02-26 0002102123 5 2026-02-26 2026-02-26 0002102123 2026-02-26 2026-02-26 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-1

Apogee Acquisition Corp

Table 1: Newly Registered and Carry Forward Securities

                                           
Line Item Type   Security Type   Security Class Title   Notes   Fee Calculation
Rule		   Amount Registered   Proposed Maximum Offering
Price Per Unit		   Maximum Aggregate Offering Price   Fee Rate   Amount of Registration Fee
                                           
Newly Registered Securities
Fees Previously Paid   Equity   Units, each consisting of one Class A ordinary share, $0.0001 par value, one redeemable public warrant, and one right to receive one-fifth (1/5) of a Class A ordinary share   (1)   457(a)   28,750,000   $ 10.00   $ 287,500,000.00       $ 39,703.75
Fees Previously Paid   Equity   Class A ordinary shares included as part of the units   (2)   Other   28,750,000                     0.00
Fees Previously Paid   Equity   Redeemable warrants included as part of the units   (3)   Other   28,750,000                     0.00
Fees to be Paid   Equity   Share Rights included as part of the Units   (4)   Other   5,750,000               0.0001381     0.00
Fees to be Paid   Equity   Class A ordinary shares underlying the Share Rights included as part of the Units   (5)   Other   5,750,000   $ 10.00   $ 57,500,000.00   0.0001381   $ 7,940.75
                                           
Total Offering Amounts:   $ 345,000,000.00         47,644.50
Total Fees Previously Paid:               39,703.75
Total Fee Offsets:               0.00
Net Fee Due:             $ 7,940.75

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Offering Note(s)

(1) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a) under the Securities Act of 1933, as amended.

Represents 28,750,000 units including 25,000,000 units to be issued in the offering and up to 3,750,000 units which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any, each consisting of one Class A ordinary share, one redeemable public warrant, and one right.
(2) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a) under the Securities Act of 1933, as amended.

Pursuant to Rule 416(a), 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.

No fee pursuant to Rule 457(g).
(3) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a) under the Securities Act of 1933, as amended.

Pursuant to Rule 416(a), 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.

No fee pursuant to Rule 457(g).
(4) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a) under the Securities Act of 1933, as amended.

Pursuant to Rule 416(a), 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.

No fee pursuant to Rule 457(g).
(5) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a) under the Securities Act of 1933, as amended.

Pursuant to Rule 416(a), 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.

No fee pursuant to Rule 457(g).