S-8 S-8 EX-FILING FEES 0002004711 Bending Spoons S.p.A. N/A Fees to be Paid Fees to be Paid Fees to be Paid Fees to be Paid Fees to be Paid Fees to be Paid Fees to be Paid Fees to be Paid Fees to be Paid Fees to be Paid Fees to be Paid Fees to be Paid Fees to be Paid Fees to be Paid 0002004711 2026-07-27 2026-07-27 0002004711 1 2026-07-27 2026-07-27 0002004711 2 2026-07-27 2026-07-27 0002004711 3 2026-07-27 2026-07-27 0002004711 4 2026-07-27 2026-07-27 0002004711 5 2026-07-27 2026-07-27 0002004711 6 2026-07-27 2026-07-27 0002004711 7 2026-07-27 2026-07-27 0002004711 8 2026-07-27 2026-07-27 0002004711 9 2026-07-27 2026-07-27 0002004711 10 2026-07-27 2026-07-27 0002004711 11 2026-07-27 2026-07-27 0002004711 12 2026-07-27 2026-07-27 0002004711 13 2026-07-27 2026-07-27 0002004711 14 2026-07-27 2026-07-27 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

Bending Spoons S.p.A.

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

1 Equity Ordinary shares, with no par value, issuable under the Bending Spoons S.p.A. 2022 Share Option Regulations for the Employees of Bending Spoons S.p.A. Other 1,782,380 $ 0.32 $ 570,361.60 0.0001381 $ 78.77
2 Equity Ordinary shares, with no par value, issuable under the Bending Spoons S.p.A. 2024 Share Option Regulations for the Employees of Bending Spoons Holdings S.p.A. Other 1,525,195 $ 0.26 $ 396,550.70 0.0001381 $ 54.76
3 Equity Ordinary shares, with no par value, issuable under the Bending Spoons S.p.A. 2024 Share Option Regulations for the Directors, Consultants, Collaborators, and Vendors of Bending Spoons Holdings S.p.A. Other 26,060 $ 0.35 $ 9,121.00 0.0001381 $ 1.26
4 Equity Ordinary shares, with no par value, issuable under the Bending Spoons S.p.A. 2024 Share Option Regulations for the Employees of Bending Spoons Operations S.p.A. with U.K. Sub-Plan Other 13,053,650 $ 0.28 $ 3,655,022.00 0.0001381 $ 504.76
5 Equity Ordinary shares, with no par value, issuable under the Bending Spoons S.p.A. 2024 Share Option Regulations for the Directors, Consultants, Collaborators, and Vendors of Bending Spoons Operations S.p.A. Other 369,990 $ 0.59 $ 218,294.10 0.0001381 $ 30.15
6 Equity Ordinary shares, with no par value, issuable under the Bending Spoons S.p.A. 2024 Share Option Regulations for the Directors, Consultants, Collaborators, and Vendors of Bending Spoons Operations S.p.A. with Addendum for U.S. Beneficiaries Other 1,174,155 $ 0.69 $ 810,166.95 0.0001381 $ 111.88
7 Equity Ordinary shares, with no par value, issuable under the Bending Spoons S.p.A 2022 Share Option Regulations for the Employees of Splice Video Editor S.r.l. Other 14,528,412 $ 0.24 $ 3,486,818.88 0.0001381 $ 481.53
8 Equity Ordinary shares, with no par value, issuable under the Bending Spoons S.p.A. 2022 Share Option Regulations for the Directors, Consultants, Collaborators, and Vendors of Splice Video Editor S.r.l. Other 34,470 $ 0.18 $ 6,204.60 0.0001381 $ 0.86
9 Equity Ordinary shares, with no par value, issuable under the Bending Spoons S.p.A. 2023 Share Option Regulations for the Employees of AI Creativity S.r.l. Other 2,618,915 $ 0.22 $ 576,161.30 0.0001381 $ 79.57
10 Equity Ordinary shares, with no par value, issuable under the Bending Spoons S.p.A. 2023 Share Option Regulations for the Directors, Consultants, Collaborators, and Vendors of AI Creativity S.r.l. Other 256,045 $ 0.33 $ 84,494.85 0.0001381 $ 11.67
11 Equity Ordinary shares, with no par value, issuable under the Bending Spoons S.p.A. 2025 Share Option Regulations for the Employees of Wetransfer B.V. (Italian Branch) Other 941,805 $ 0.19 $ 178,942.95 0.0001381 $ 24.71
12 Equity Ordinary shares, with no par value, issuable under the Bending Spoons S.p.A. 2023 Stock Option Plan for the Employees, Contractors, and Directors of Alight Creative Inc. Other 22,700 $ 0.10 $ 2,270.00 0.0001381 $ 0.31
13 Equity Ordinary shares, with no par value, issuable under the Bending Spoons S.p.A. Warrants November 2024 Terms and Conditions with Addendum for U.S. Beneficiaries Other 91,730 $ 1.22 $ 111,910.60 0.0001381 $ 15.45
14 Equity Ordinary shares, with no par value, issuable under the Bending Spoons S.p.A. 2026 Equity Compensation Plan Other 51,000,000 $ 33.92 $ 1,729,920,000.00 0.0001381 $ 238,901.95

Total Offering Amounts:

$ 1,740,026,319.53

$ 240,297.63

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 240,297.63

Offering Note

1

(a) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement (the "Registration Statement") shall also cover any additional shares of ordinary shares of Bending Spoons S.p.A. (the "Registrant"), no par value (the "ordinary shares") that become issuable under [the above-named plans], by reason of any share dividend, share split, recapitalization, or other similar transaction effected without receipt of consideration that results in an increase to the number of outstanding shares of common shares, as applicable. (b) Represents 1,782,380 shares of Bending Spoons S.p.A. ordinary shares issuable under the 2022 Share Option Regulations for the Employees of Bending Spoons S.p.A.as of the date of this Registration Statement. (c) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(h) under the Securities Act, based upon the weighted-average exercise price of the outstanding options or warrants registered under this line item, where such options or warrants were granted at multiple exercise prices across different tranches or grant dates, which is $0.32 per share.

2

(a) See note 1(a) above. (b) Represents 1,525,195 shares of Bending Spoons S.p.A. ordinary shares issuable under the 2024 Share Option Regulations for the Employees of Bending Spoons Holdings S.p.A. as of the date of this Registration Statement. (c) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(h) under the Securities Act, based upon the weighted-average exercise price of the outstanding options or warrants registered under this line item, where such options or warrants were granted at multiple exercise prices across different tranches or grant dates, which is $0.26 per share.

3

(a) See note 1(a) above. (b) Represents 26,060 shares of Bending Spoons S.p.A. ordinary shares issuable under the 2024 Share Option Regulations for the Directors, Consultants, Collaborators, and Vendors of Bending Spoons Holdings S.p.A. as of the date of this Registration Statement. (c) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(h) under the Securities Act, based upon the weighted-average exercise price of the outstanding options or warrants registered under this line item, where such options or warrants were granted at multiple exercise prices across different tranches or grant dates, which is $0.35 per share.

4

(a) See note 1(a) above. (b) Represents 13,053,650 shares of Bending Spoons S.p.A. ordinary shares reserved for issuance under the 2024 Share Option Regulations for the Employees of Bending Spoons Operations S.p.A. with U.K. Sub-Plan as of the date of this Registration Statement. (c) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(h) under the Securities Act, based upon the weighted-average exercise price of the outstanding options or warrants registered under this line item, where such options or warrants were granted at multiple exercise prices across different tranches or grant dates, which is $0.28 per share.

5

(a) See note 1(a) above. (b) Represents 369,990 shares of Bending Spoons S.p.A. ordinary shares issuable under the 2024 Share Option Regulations for Directors, Consultants, Collaborators, and Vendors of Bending Spoons Operations S.p.A. as of the date of this Registration Statement. (c) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(h) under the Securities Act, based upon the weighted-average exercise price of the outstanding options or warrants registered under this line item, where such options or warrants were granted at multiple exercise prices across different tranches or grant dates, which is $0.59 per share.

6

(a) See note 1(a) above. (b) Represents 1,174,155 shares of Bending Spoons S.p.A. ordinary shares issuable under the 2024 Share Option Regulations for the Directors, Consultants, Collaborators, and Vendors of Bending Spoons Operations S.p.A. with Addendum for U.S. Beneficiaries as of the date of this Registration Statement. (c) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(h) under the Securities Act, based upon the weighted-average exercise price of the outstanding options or warrants registered under this line item, where such options or warrants were granted at multiple exercise prices across different tranches or grant dates, which is $0.69 per share. The underlying exercise prices for the options registered under this line item were originally denominated in Euros and have been converted into U.S. dollars using the European Central Bank (ECB) EUR/USD reference rate as of July 24, 2026, which was 1.1377.

7

(a) See note 1(a) above. (b) Represents 14,528,412 shares of Bending Spoons S.p.A. ordinary shares issuable under the 2022 Share Option Regulations for the Employees of Splice Video Editor S.r.l. as of the date of this Registration Statement. (c) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(h) under the Securities Act, based upon the weighted-average exercise price of the outstanding options or warrants registered under this line item, where such options or warrants were granted at multiple exercise prices across different tranches or grant dates, which is $0.24 per share.

8

(a) See note 1(a) above. (b) Represents 34,470 shares of Bending Spoons S.p.A. ordinary shares issuable under the 2022 Share Option Regulations for the Directors, Consultants, Collaborators, and Vendors of Splice Video Editor S.r.l. as of the date of this Registration Statement. (c) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(h) under the Securities Act, based upon the weighted-average exercise price of the outstanding options or warrants registered under this line item, where such options or warrants were granted at multiple exercise prices across different tranches or grant dates, which is $0.18 per share.

9

(a) See note 1(a) above. (b) Represents 2,618,915 shares of Bending Spoons S.p.A. ordinary shares issuable under the 2023 Share Option Regulations for the Employees of AI Creativity S.r.l. as of the date of this Registration Statement. (c) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(h) under the Securities Act, based upon the weighted-average exercise price of the outstanding options or warrants registered under this line item, where such options or warrants were granted at multiple exercise prices across different tranches or grant dates, which is $0.22 per share.

10

(a) See note 1(a) above. (b) Represents 256,045 shares of Bending Spoons S.p.A. ordinary shares issuable under the 2023 Share Option Regulations for the Directors, Consultants, Collaborators, and Vendors of AI Creativity S.r.l. as of the date of this Registration Statement. (c) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(h) under the Securities Act, based upon the weighted-average exercise price of the outstanding options or warrants registered under this line item, where such options or warrants were granted at multiple exercise prices across different tranches or grant dates, which is $0.33 per share.

11

(a) See note 1(a) above. (b) Represents 941,805 shares of Bending Spoons S.p.A. ordinary shares issuable under the 2025 Share Option Regulations for the Employees of Wetransfer B.V. (Italian Branch) as of the date of this Registration Statement. (c) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(h) under the Securities Act, based upon the weighted-average exercise price of the outstanding options or warrants registered under this line item, where such options or warrants were granted at multiple exercise prices across different tranches or grant dates, which is $0.19 per share.

12

(a) See note 1(a) above. (b) Represents 22,700 shares of Bending Spoons S.p.A. ordinary shares issuable under the 2023 Stock Option Plan for the Employees, Contractors, and Directors of Alight Creative Inc. as of the date of this Registration Statement. (c) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(h) under the Securities Act, based upon the weighted-average exercise price of the outstanding options or warrants registered under this line item, where such options or warrants were granted at multiple exercise prices across different tranches or grant dates, which is $0.10 per share.

13

(a) See note 1(a) above. (b) Represents 91,730 shares of Bending Spoons S.p.A. ordinary shares issuable under the Warrants November 2024 Terms and Conditions with Addendum for U.S. Beneficiaries as of the date of this Registration Statement. (c) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(h) under the Securities Act, based upon the fixed exercise price of the outstanding options or warrants registered under this line item, where all such outstanding options or warrants share a single exercise price, which is $1.22 per share. The underlying exercise price for the warrants registered under this line item was originally denominated in Euros and has been converted into U.S. dollars using the European Central Bank (ECB) EUR/USD reference rate as of July 24, 2026, which was 1.1377.

14

(a) See note 1(a) above. (b) Represents 51,000,000 shares of Bending Spoons S.p.A. ordinary shares issuable under the Bending Spoons S.p.A. 2026 Equity Compensation Plan. (c) Estimated solely for purposes of calculating the registration fee pursuant to Rules 457(h) and 457(c) under the Securities Act, based upon the average of the high ($34.84) and low ($33.00) reported sale prices per ordinary share on the Nasdaq on July 24, 2026, a date within five business days prior to the filing date of this Registration Statement, which average price was $33.92. Because no awards have been granted under the 2026 Equity Compensation Plan as of the date of this Registration Statement, Rule 457(h)(1) requires that the proposed maximum offering price per unit be calculated pursuant to Rule 457(c), based on the market price of the underlying ordinary shares, which have traded on the Nasdaq since the completion of the Registrant's initial public offering on July 2, 2026.
Table 2: Fee Offset Claims and Sources ☑Not Applicable
Registrant or Filer Name 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
Rule 457(p)
Fee Offset Claims
Fee Offset Sources