Exhibit 107

Calculation of Filing Fee Tables

FORM S-1
(Form Type)

METAVERSE ACQUISITION CORPORATION

(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

Proposed Maximum Offering Price Per Unit ⁽¹⁾

Maximum
Aggregate
Offering Price

Fee Rate

Amount of Registration Fee⁽¹⁾

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 common stock, $0.0001 par value, one right, and one redeemable warrant⁽²⁾

457(c)

17,250,000

10.00

172,500,000

0.0000927

$15,990.75

Fees to Be Paid

Equity

Shares of common stock included as part of the units⁽³⁾

457(c)

17,250,000

—

—⁽⁴⁾

Fees to Be Paid

Equity

Rights included as part of the units⁽⁴⁾

457(c)

17,250,000

—

—⁽⁴⁾

Fees to Be Paid

Equity

Shares underlying rights included as part of the units⁽³⁾

457(c)

1,725,000

10.00

17,250,000

0.0000927

$1,599.08

Fees to Be Paid

Equity

Redeemable warrants included as part of the units⁽³⁾

457(c)

17,250,000

—

—⁽⁴⁾

Fees to Be Paid

Equity

Representative’s shares of common stock⁽³⁾

457(c)

350,000

10.00

3,500,000

0.0000927

$324.45

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

$193,250,000

Total Fees Previously Paid

$0.00

Total Fee Offsets

$0.00

Net Fee Due

$17,914.28

(1) Estimated solely for the purpose of calculating the registration fee.

(2) Includes 2,250,000 units, consisting of 2,250,000 shares of common stock, 2,250,000 rights, and 2,250,000 redeemable warrants, which may be issued upon exercise of a 30-day option granted to the underwriters to cover over-allotments, if any.

(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).

Table 2: Fee Offset Claims and Sources

N/A

Metaverse Acquisition Corp S-1