S-1/A EX-FILING FEES 0002131303 333-298956 N/A N/A 0002131303 1 2026-10-18 2026-10-18 0002131303 2 2026-10-18 2026-10-18 0002131303 3 2026-10-18 2026-10-18 0002131303 4 2026-10-18 2026-10-18 0002131303 5 2026-10-18 2026-10-18 0002131303 6 2026-10-18 2026-10-18 0002131303 2026-10-18 2026-10-18 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-1

SPACCircle 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 Previously Paid   Equity   Units, each consisting of one Class A ordinary share, $0.0001 par value, one redeemable warrant and one right ("Share Right") to receive one-half (1-2) of one Class A ordinary share upon the consummation of an initial business combination   (1)   457(a)   11,500,000   $ 10.00   $ 115,000,000.00       $ 10,005.00
Fees Previously Paid   Equity   Class A ordinary shares included as part of the units   (2)   Other   11,500,000     0.00     0.00         0.00
Fees Previously Paid   Equity   Redeemable warrants included as part of the units   (3)   Other   11,500,000     0.00     0.00         0.00
Fees Previously Paid   Equity   Class A ordinary shares underlying redeemable warrants included as part of the units   (4)   457(a)   11,500,000     11.50     132,250,000.00         11,505.75
Fees Previously Paid   Equity   Share Rights included as part of the units   (5)   Other   11,500,000     0.00     0.00         0.00
Fees Previously Paid   Equity   Class A ordinary shares underlying Share Rights included as part of the units   (6)   457(a)   5,750,000   $ 10.00   $ 57,500,000.00       $ 5,002.50
                                           
Total Offering Amounts:   $ 304,750,000.00         26,513.25
Total Fees Previously Paid:               26,513.25
Total Fee Offsets:               0.00
Net Fee Due:             $ 0.00

__________________________________________
Offering Note(s)

(1) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a).

Includes 1,500,000 units, consisting of 1,500,000 Class A ordinary shares, 1,500,000 redeemable warrants and 1,500,000 Share Rights, which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any.
(2) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a).

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.

No fee pursuant to Rule 457(g).
(3) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a).

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.

No fee pursuant to Rule 457(g).
(4) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a).

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.
(5) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a).

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.

No fee pursuant to Rule 457(g).
(6) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a).

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.