RF Acquisition S1/A IPO registration (amended)

EX-FILING FEES

Exhibit 107

Calculation of Filing Fee Tables

S-1

(Form Type)

RF ACQUISITION CORP.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

	Security Type	Security Class Title	Fee Calculation or Carry Forward Rule		Amount Registered		Proposed Maximum Offering Price Per Unit⁽¹⁾			Maximum Aggregate Offering Price⁽¹⁾		Fee Rate		Amount of Registration Fee		Carry Forward Form Type		Carry Forward File Number		Carry Forward Initial effective date		Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward
Newly Registered Securities
Fees to Be Paid	Equity	Units, each consisting of one share of Class A common stock, $0.0001 par value, one-half of one redeemable warrant, and one right to receive one-tenth of one share of Class A common stock⁽²⁾		Rule 457(o)		11,500,000	$	10.00		$	115,000,000		0.0000927	$	10,661		-		-		-		-
	Equity	Shares of Class A common stock included as part of the units⁽³⁾		Other⁽⁴⁾		11,500,000		-			-		-		-		-		-		-		-
	Equity	Redeemable warrants included as part of the units⁽³⁾		Other⁽⁴⁾		5,750,000		-			-		-		-		-		-		-		-
	Equity	Rights included as part of the units⁽³⁾		Other⁽⁴⁾		11,500,000		-			-		-		-		-		-		-		-
	Equity	EBC founder shares of Class A common stock		-		200,000	$	0.0001		$	20		-	$	0.002		-		-		-		-
	Equity	Shares of Class A common stock underlying the redeemable warrants included as part of the units		-		5,750,000	$	11.50	(5)	$	66,125,000		-	$	6,130		-		-		-		-
	Equity	Shares of Class A common stock underlying the Rights included as part of the units		-		1,150,000	$	10.00		$	11,500,000		-	$	1,066		-		-		-		-
Carry Forward Securities
Carry Forward Securities
	Total Offering Amounts
	Total Fees Previously Paid
	Total Fee Offsets
	Net Fee Due

(1)	Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a) under the Securities Act of 1933, as amended (the “Securities Act”).

(2)	Includes 1,500,000 units, consisting of (i) 1,500,000 shares of Class A common stock, 750,000 redeemable warrants, which may be issued upon exercise of a 45-day option granted to the underwriter to cover over-allotments, if any; and (ii) 1,500,000 rights, with each right entitling the holder to receive one-tenth of one Class A common stock upon the closing of the business combination.

(3)	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.

(4)	No fee pursuant to Rule 457(g).

(5)	Calculated pursuant to Rule 457(g) under the Securities Act, based on the price of the warrants.

Table 2: Fee Offset Claims and Sources

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

Rules 457(b) and 0-11(a)(2)

Fee Offset Claims

Fee Offset Sources

Rule 457(p)

Fee Offset Claims

Fee Offset Sources

Table 3: Combined Prospectuses

Security Type

Security Class Title

Amount of Securities
Previously Registered

Maximum Aggregate Offering
Price of Securities Previously
Registered

Form
Type

File
Number

Initial Effective
Date

RF Acquisition (RFAC) S-1/AIPO registration (amended)