S-1 EX-FILING FEES 0002139511 N/A N/A 0002139511 1 2026-06-09 2026-06-09 0002139511 2026-06-09 2026-06-09 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-1

SPIN AI INC.

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   Common Stock,   (1)   457(a)   10,000,000   $ 0.01   $ 100,000.00   0.0001381   $ 13.81
                                           
Total Offering Amounts:   $ 100,000.00         13.81
Total Fees Previously Paid:                
Total Fee Offsets:               0.00
Net Fee Due:             $ 13.81

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Offering Note(s)

(1) The registration fee is calculated under Section 6(b) of the Securities Act of 1933 at the rate in effect for fiscal year 2026 of $138.10 per $1,000,000 of the proposed maximum aggregate offering price. The proposed maximum aggregate offering price of $100,000 is based on 10,000,000 shares of common stock offered at a fixed price of $0.01 per share pursuant to Rule 457(a). The resulting registration fee is $13.81.