S-1/A EX-FILING FEES 0002090787 333-294512 true false N/A 0002090787 1 2026-03-19 2026-03-19 0002090787 2 2026-03-19 2026-03-19 0002090787 3 2026-03-19 2026-03-19 0002090787 4 2026-03-19 2026-03-19 0002090787 5 2026-03-19 2026-03-19 0002090787 6 2026-03-19 2026-03-19 0002090787 1 2026-03-19 2026-03-19 0002090787 2 2026-03-19 2026-03-19 0002090787 2026-03-19 2026-03-19 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-1

Oceanhawk 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 to be Paid   Equity   Rights included as part of the unit   (1)   Other   13,964,285   $ 0.00   $ 0.00   0.0001381   $ 0.00
Fees to be Paid   Equity   Class A ordinary shares underlying the rights included as part of the units   (2)   457(o)   1,026,785     10.00     10,267,850.00   0.0001381     1,418.00
Fees Previously Paid   Equity   Units, each consisting of one Class A ordinary share, $0.0001 par value, and one right   (3)   457(o)   23,000,000     10.00     230,000,000.00         31,763.00
Fees Previously Paid   Equity   Class A ordinary shares included as part of the units   (4)   Other   23,000,000     0.00     0.00         0.00
Fees Previously Paid   Equity   Rights included as part of the unit   (5)   Other   3,285,715     0.00     0.00         0.00
Fees Previously Paid   Equity   Class A ordinary shares underlying the rights included as part of the units   (6)   457(o)   3,285,715   $ 10.00   $ 32,857,143.00       $ 4,537.57
                                           
Total Offering Amounts:   $ 273,124,993.00         37,718.57
Total Fees Previously Paid:               36,300.57
Total Fee Offsets:               1,418.00
Net Fee Due:             $ 0.00

__________________________________________
Offering Note(s)

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

Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), there are also being registered an indeterminable number of additional securities as may be offered or issued to prevent dilution resulting from share subdivisions, stock dividends, or similar transactions.

No fee pursuant to Rule 457(g) under the Securities Act.

With the reduction in the Units being registered from 23,000,000 to 17,250,000 and the increase in the Class A ordinary shares underlying the rights included as part of the units, the Total Offering Amounts Price is $215,624,993.00.

With the reduction in the Units being registered from 23,000,000 to 17,250,000 and the increase in the Class A ordinary shares underlying the rights included as part of the units, the Total Offering Amounts Fee is $29,777.81.
(2) Estimated solely for the purpose of calculating the registration fee.

Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), there are also being registered an indeterminable number of additional securities as may be offered or issued to prevent dilution resulting from share subdivisions, stock dividends, or similar transactions.

With the reduction in the Units being registered from 23,000,000 to 17,250,000 and the increase in the Class A ordinary shares underlying the rights included as part of the units, the Total Offering Amounts Price is $215,624,993.00.

With the reduction in the Units being registered from 23,000,000 to 17,250,000 and the increase in the Class A ordinary shares underlying the rights included as part of the units, the Total Offering Amounts Fee is $29,777.81.
(3) Estimated solely for the purpose of calculating the registration fee.

Includes 3,000,000 units, consisting of 3,000,000 Class A ordinary shares and 428,572 rights, which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any.

Units being registered has been reduced from 23,000,000 to 17,250,000.

With the reduction in the Units being registered from 23,000,000 to 17,250,000, the price is reduced from $230,000,000 to $172,500,000.

With the reduction in the Units being registered from 23,000,000 to 17,250,000, the fee due is reduced from $31,763 to $23,822.25.

With the reduction in the Units being registered from 23,000,000 to 17,250,000 and the increase in the Class A ordinary shares underlying the rights included as part of the units, the Total Offering Amounts Price is $215,624,993.00.

With the reduction in the Units being registered from 23,000,000 to 17,250,000 and the increase in the Class A ordinary shares underlying the rights included as part of the units, the Total Offering Amounts Fee is $29,777.81.
(4) Estimated solely for the purpose of calculating the registration fee.

Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), there are also being registered an indeterminable number of additional securities as may be offered or issued to prevent dilution resulting from share subdivisions, stock dividends, or similar transactions.

No fee pursuant to Rule 457(g) under the Securities Act.

Class A ordinary shares included as part of the units being registered has been reduced from 23,000,000 to 17,250,000.

With the reduction in the Units being registered from 23,000,000 to 17,250,000 and the increase in the Class A ordinary shares underlying the rights included as part of the units, the Total Offering Amounts Price is $215,624,993.00.

With the reduction in the Units being registered from 23,000,000 to 17,250,000 and the increase in the Class A ordinary shares underlying the rights included as part of the units, the Total Offering Amounts Fee is $29,777.81.
(5) Estimated solely for the purpose of calculating the registration fee.

Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), there are also being registered an indeterminable number of additional securities as may be offered or issued to prevent dilution resulting from share subdivisions, stock dividends, or similar transactions.

No fee pursuant to Rule 457(g) under the Securities Act.

With the reduction in the Units being registered from 23,000,000 to 17,250,000 and the increase in the Class A ordinary shares underlying the rights included as part of the units, the Total Offering Amounts Price is $215,624,993.00.

With the reduction in the Units being registered from 23,000,000 to 17,250,000 and the increase in the Class A ordinary shares underlying the rights included as part of the units, the Total Offering Amounts Fee is $29,777.81.
(6) Estimated solely for the purpose of calculating the registration fee.

Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), there are also being registered an indeterminable number of additional securities as may be offered or issued to prevent dilution resulting from share subdivisions, stock dividends, or similar transactions.

With the reduction in the Units being registered from 23,000,000 to 17,250,000 and the increase in the Class A ordinary shares underlying the rights included as part of the units, the Total Offering Amounts Price is $215,624,993.00.

With the reduction in the Units being registered from 23,000,000 to 17,250,000 and the increase in the Class A ordinary shares underlying the rights included as part of the units, the Total Offering Amounts Fee is $29,777.81.

Table 2: Fee Offset Claims and Sources

                                                         
Line Item Type   Registrant or Filer Name   Notes   Form or Filing Type   File Number   Initial Filing Date   Filing Date   Fee Offset Claimed   Security Type Associated with Fee Offset Claimed   Security Title Associated with Fee Offset Claimed   Unsold Securities Associated with Fee Offset Claimed   Unsold Aggregate Offering Amount Associated with Fee Offset Claimed   Fee Paid with Fee Offset Source
                                                         
Rules 457(b) and 0-11(a)(2)
Fee Offset Claims        (1)   S-1   333-294512   03/23/2026       $ 1,418.00   Equity   Units, each consisting of one Class A ordinary share, $0.0001 par value, and one right         $     $  
Fee Offset Sources   Oceanhawk Acquisition Corp.        S-1   333-294512       03/23/2026                               36,300.57
                                                         

__________________________________________
Explanation of the basis for claimed offset:

(1) A fee of $36,300.57 was previously paid in connection with the filing of Oceanhawk Acquisition Corp. Registration Statement on Form S-1 (No. 333-294512) on March 23, 2026 (the “Initial Registration Statement”), of which $36,300.57 remains unused. A portion of this is used to offset (a) the $23,822.25 of fees due for the registration of 17,250,000 Units, consisting of one Class A ordinary share, $0.0001 par value, and one right and (b) the $4,537.57 of fees dues for the registration of the Class A ordinary shares underlying the rights included as part of the units. $1,418.00 of the remaining $7,940.75 from the Initial Registration Statement payment shall be used to offset the $1,418.00 payment due with respect to the increase in the Class A ordinary shares underlying the rights included as part of the units being registered as part of this filing.