0002076561 2026-09-29 2026-09-29 0002076561 1 2026-09-29 2026-09-29 0002076561 2 2026-09-29 2026-09-29 0002076561 3 2026-09-29 2026-09-29 0002076561 4 2026-09-29 2026-09-29 0002076561 5 2026-09-29 2026-09-29 iso4217:USD pure N/A N/A EX-FILING FEES S-1/A 0002076561 S-1 333-292289 Pine Tree Acquisition Corp. true Other Units, each consisting of one Ordinary Share, $0.0001 par value, and one right to receive one-tenth of one Ordinary Share(2) true 11500000 10 115000000 15881.5 true Equity Ordinary Shares underlying the Rights included as part of the Units (2) true 1150000 10 11500000 1588.15 true Equity Ordinary Shares true 460000 10 4600000 635.26 true Equity Ordinary Shares underlying the Rights included as part of the Units (5) true 2683333 10 26833330 3705.68 false Equity Ordinary Shares underlying the Rights included as part of the Units (6) true 4791667 10 47916670 6617.29 205850000 28427.88 21810.59 6617.29 <table cellpadding="0" style="border-spacing:0;font-size:10pt;width:100%"><tbody><tr style="height:15px"><td style="width:4%;vertical-align:top;"><p style="font-size:10pt;font-family:times new roman;margin:0px 0px 0px 0in">(1)</p></td><td style="vertical-align:top;"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;">Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).</p></td></tr></tbody></table> <table cellpadding="0" style="border-spacing:0;font-size:10pt;width:100%"><tbody><tr style="height:15px"><td style="width:4%;vertical-align:top;"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;">(2)</p></td><td style="vertical-align:top;"><p style="font-size:10pt;font-family:times new roman;margin:0px">Represents 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, originally each consisting of one Ordinary Share and one right entitling the holder to receive one-tenth of one Ordinary Share.</p></td></tr></tbody></table> <table cellpadding="0" style="border-spacing:0;font-size:10pt;width:100%"><tbody><tr style="height:15px"><td style="width:4%;vertical-align:top;"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;">(3)</p></td><td style="vertical-align:top;"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;">Pursuant to Rule 416, 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.</p></td></tr></tbody></table> <table cellpadding="0" style="border-spacing:0;font-size:10pt;width:100%"><tbody><tr style="height:15px"><td style="width:4%;vertical-align:top;"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;">(4)</p></td><td style="vertical-align:top;"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px 0px 0px 0in; text-align:justify;">No fee pursuant to Rule 457(g).</p></td></tr></tbody></table> <table cellpadding="0" style="border-spacing:0;font-size:10pt;width:100%"><tbody><tr style="height:15px"><td style="width:4%;vertical-align:top;"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">(5)</p></td><td style="vertical-align:top;"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Represents Ordinary Shares previously registered due to a prior change in unit structure to include a right entitling the holder to receive one-third of one Ordinary Share.</p></td></tr><tr style="height:15px"><td style="width:4%;"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p></td><td><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;"> </p></td></tr><tr style="height:15px"><td style="width:4%;vertical-align:top;"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">(6)</p></td><td style="vertical-align:top;"><p style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; MARGIN: 0px; text-align:justify;">Represents additional Ordinary Shares being registered due to a change in unit structure to include a right entitling the holder to receive three-fourths of one Ordinary Share.</p></td></tr></tbody></table>