Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

KinderCare Learning Companies, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security
Type

Security Class
Title

Fee
Calculation
or Carry
Forward
Rule

Amount
Registered⁽¹⁾

Proposed
Maximum
Offering
Price Per
Security

Proposed

Maximum

Aggregate

Offering Price⁽¹⁾

Fee Rate

Amount of
Registration
Fee

Newly Registered Securities

Fees to

be Paid

Equity

Common Stock, par value $0.01 per share

Rule 457(a)

27,600,000

$27.00

$745,200,000⁽²⁾

0.00014760

$109,992.00

Fees

Previously

Paid

Equity

Common Stock, par value $0.01 per share

Rule 457(o)

$105,000,000⁽³⁾

0.00014760

$15,498.00

Total Offering Amount

$745,200,000

$109,992.00

Total Fees Previously Paid

$15,498.00

Total Fees Offsets

$42,205.59⁽⁴⁾

Net Fee Due

$52,289.00

(1)	Includes 3,600,000 shares the underwriters have the option to purchase.

(2)	Estimated solely for the purpose of computing the registration fee in accordance with Rule 457(a) under the Securities Act of 1933, as amended (the “Securities Act”).

(3)	Estimated solely for the purpose of computing the registration fee in accordance with Rule 457(o) under the Securities Act.

(4)

A registration fee of $57,703.59 was previously paid in connection with the Prior S-1 (defined below) with $9,270 paid at the initial filing of the Registration Statement and $48,433.59 paid with the amended Registration Statement. In accordance with Rule 457(o) under the Securities Act, the total amount of the registration fee due upon the initial filing of this Registration Statement on September 6, 2024 (File No. 333-281971) was offset by $15,498.00, leaving an aggregate of $42,205.59 in fees available for offset immediately prior to the filing of this amended Registration Statement on September 30, 2024.

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

KC Holdco, LLC⁽¹⁾

S-1

333-260337⁽²⁾

October 18, 2021

$42,205.59

Equity

Common stock, $0.01 par value per share

$622,476,729

Fee Offset Sources

KC Holdco, LLC⁽¹⁾

S-1

333-260337⁽²⁾

November 8, 2021

$57,703.59

(1)	In 2022, KC Holdco, LLC was converted into a Delaware corporation and renamed KinderCare Learning Companies, Inc.

(2)

The Registrant paid a registration fee of $57,703.59 in connection with the registration of $622,476,729 of shares of common stock, par value $0.01 per share, pursuant to the amended Registration Statement on Form S-1, filed on November 8, 2021 (File No. 333-260337) by KC Holdco, LLC, of which $9,270.00 was previously paid in connection with the Registration Statement on Form S-1, filed on October 18, 2021 (File No. 333-260337) (together, the “Prior S-1”). The Prior S-1 was not declared effective by the Securities and Exchange Commission, and no securities were issued or sold thereunder. The Prior S-1 was withdrawn by filing a Form RW on July 26, 2023. In accordance with Rule 457(p) under the Securities Act, the total amount of the registration fee due upon the initial filing of this Registration Statement was offset by $15,498.00, leaving an aggregate of $42,205.59 in fees available for offset immediately prior to the filing of this amended Registration Statement on September 30, 2024.

KinderCare Learning Companies, Inc. S-1/A