Exhibit 107

Calculation of Filing Fee Tables

FORM S-1

N/A

AI STRATEGY INC.

(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 Security				Maximum Aggregate Offering Price⁽¹⁾				Fee Rate				Amount of Registration Fee
Equity		Units, each consisting of one ordinary share, $0.00001 par value, one right to receive one-fourth of one ordinary share, and one redeemable warrant entitling the holder thereof to purchase one ordinary share⁽²⁾			Rule 457(a)				11,500,000			$	10.00			$	115,000,000				0.0001381			$	15,881.50
Equity		Ordinary shares included as part of the units⁽³⁾			Other				11,500,000				-				-				-				-	⁽⁴⁾
Other		Rights included as part of the units⁽³⁾			Other				11,500,000				-				-				-				-	⁽⁴⁾
Other		Redeemable warrants included as part of the units⁽³⁾			Other				11,500,000				-				-				-				-	⁽⁴⁾
Equity		Ordinary shares underlying the rights included as part of the units⁽³⁾			Rule 457(a)				2,875,000			$	10.00			$	28,750,000				0.0001381			$	3,970.38
Equity		Representative Shares			Rule 457(a)				115,000				10.00			$	1,150,000				0.0001381			$	158.82
Total Offering Amounts																$	144,900,000							$	20,010.69
Total Fees Previously Paid																								$	0.00
Total Fee Offsets																									0.00
Net Fee Due																								$	20,010.69

(1)	Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a) under the Securities Act.
(2)	Representing 11,500,000 units including 10,000,000 units to be issued in the offering and up to 1,500,000 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 ordinary share, one right entitling the holder thereof to receive one-fourth (1/4^th) of one ordinary share, and one redeemable warrant entitling the holder thereof to purchase one ordinary share,.
(3)	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.
(4)	No additional registration fee is payable pursuant to Rule 457(g) under the Securities Act.