Filing Fee Exhibit

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

F-1

iStep Learning plc

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	Ordinary shares, with a nominal value of pound sterling 0.015625 per share	(1)	457(o)	4,600,000	$	5.00	$	23,000,000.00	0.000087	$	2,001.00

Total Offering Amounts:								$	23,000,000.00			2,001.00
Total Fees Previously Paid:												0.00
Total Fee Offsets:												0.00
Net Fee Due:											$	2,001.00

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Offering Note(s)

(1)

Includes shares that the underwriters have the option to purchase.

Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(o) under the Securities Act of 1933, as amended.

Pursuant to Rule 416 under the Securities Act of 1933, as amended, there is also being registered hereby such indeterminate number of additional shares as may be issued or issuable because of stock splits, stock dividends and similar transactions.