(1)	Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).
(2)	No fee pursuant to Rule 457(g).
(3)	Represents the additional number of Class A ordinary shares underlying the Share Rights subsequent to the change in Share Rights per Unit from 1/7 to 1/5, in addition to the 2,464,285 Class A ordinary shares underlying the Share Rights previously registered and paid for on September 19, 2025.
(4)	Represents 17,250,000 units, including 15,000,000 units to be issued in the offering and up to 2,250,000 units which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any.
(5)	$26,409.75 of such amount has been previously paid in connection with the prior filing on Form S-1 on September 19, 2025, where the Registrant paid fees for (i) units, each previously consisting of one Class A ordinary share and one right to receive one-seventh of one Class A ordinary share (“Previous Share Right”), (ii) Class A ordinary shares, $0.0001 par value included as part of the units, (iii) Previous Share Rights included as part of the units, and (iv) 2,464,285 Class A ordinary shares underlying the Previous Share Rights included as part of the units.
(6)	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.
(7)	$3,772.82 of such amount has been previously paid in connection with the prior filing on Form S-1 on September 19, 2025 where the Registrant paid fees for (i) units, each previously consisting of one Class A ordinary share and one right to receive one-seventh of one Class A ordinary share (“Previous Share Right”), (ii) Class A ordinary shares, $0.0001 par value included as part of the units, (iii) Previous Share Rights included as part of the units, and (iv) 2,464,285 Class A ordinary shares underlying the Previous Share Rights included as part of the units.

Offering: 2

Offering:

Fee Previously Paid

false

Other Rule

true

Security Type

Equity

Security Class Title

Class A ordinary shares underlying the Warrants (as defined below) included as part of the units

Amount Registered | shares

8,625,000

Maximum Aggregate Offering Price

$ 99,187,500

Fee Rate

0.01381%

Amount of Registration Fee

$ 13,697.79

Offering Note

(1)	Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).
(2)	No fee pursuant to Rule 457(g).
(3)	Represents the additional number of Class A ordinary shares underlying the Share Rights subsequent to the change in Share Rights per Unit from 1/7 to 1/5, in addition to the 2,464,285 Class A ordinary shares underlying the Share Rights previously registered and paid for on September 19, 2025.
(4)	Represents 17,250,000 units, including 15,000,000 units to be issued in the offering and up to 2,250,000 units which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any.
(5)	$26,409.75 of such amount has been previously paid in connection with the prior filing on Form S-1 on September 19, 2025, where the Registrant paid fees for (i) units, each previously consisting of one Class A ordinary share and one right to receive one-seventh of one Class A ordinary share (“Previous Share Right”), (ii) Class A ordinary shares, $0.0001 par value included as part of the units, (iii) Previous Share Rights included as part of the units, and (iv) 2,464,285 Class A ordinary shares underlying the Previous Share Rights included as part of the units.
(6)	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.
(7)	$3,772.82 of such amount has been previously paid in connection with the prior filing on Form S-1 on September 19, 2025 where the Registrant paid fees for (i) units, each previously consisting of one Class A ordinary share and one right to receive one-seventh of one Class A ordinary share (“Previous Share Right”), (ii) Class A ordinary shares, $0.0001 par value included as part of the units, (iii) Previous Share Rights included as part of the units, and (iv) 2,464,285 Class A ordinary shares underlying the Previous Share Rights included as part of the units.

Offering:

false

true

Equity

Class A ordinary shares underlying the Share Rights (as defined below) included as part of the units(3)

Amount Registered | shares

985,715

Maximum Aggregate Offering Price

$ 9,857,150

Fee Rate

0.01381%

Amount of Registration Fee

$ 1,361.27

Offering Note

(1)	Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).
(2)	No fee pursuant to Rule 457(g).
(3)	Represents the additional number of Class A ordinary shares underlying the Share Rights subsequent to the change in Share Rights per Unit from 1/7 to 1/5, in addition to the 2,464,285 Class A ordinary shares underlying the Share Rights previously registered and paid for on September 19, 2025.
(4)	Represents 17,250,000 units, including 15,000,000 units to be issued in the offering and up to 2,250,000 units which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any.
(5)	$26,409.75 of such amount has been previously paid in connection with the prior filing on Form S-1 on September 19, 2025, where the Registrant paid fees for (i) units, each previously consisting of one Class A ordinary share and one right to receive one-seventh of one Class A ordinary share (“Previous Share Right”), (ii) Class A ordinary shares, $0.0001 par value included as part of the units, (iii) Previous Share Rights included as part of the units, and (iv) 2,464,285 Class A ordinary shares underlying the Previous Share Rights included as part of the units.
(6)	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.
(7)	$3,772.82 of such amount has been previously paid in connection with the prior filing on Form S-1 on September 19, 2025 where the Registrant paid fees for (i) units, each previously consisting of one Class A ordinary share and one right to receive one-seventh of one Class A ordinary share (“Previous Share Right”), (ii) Class A ordinary shares, $0.0001 par value included as part of the units, (iii) Previous Share Rights included as part of the units, and (iv) 2,464,285 Class A ordinary shares underlying the Previous Share Rights included as part of the units.

Offering:

true

true

Equity

Units, each consisting of one Class A ordinary share, $0.0001 par value

Amount Registered | shares

17,250,000

Maximum Aggregate Offering Price

$ 172,500,000

Amount of Registration Fee

$ 26,409.75

Offering Note

(1)	Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).
(2)	No fee pursuant to Rule 457(g).
(3)	Represents the additional number of Class A ordinary shares underlying the Share Rights subsequent to the change in Share Rights per Unit from 1/7 to 1/5, in addition to the 2,464,285 Class A ordinary shares underlying the Share Rights previously registered and paid for on September 19, 2025.
(4)	Represents 17,250,000 units, including 15,000,000 units to be issued in the offering and up to 2,250,000 units which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any.
(5)	$26,409.75 of such amount has been previously paid in connection with the prior filing on Form S-1 on September 19, 2025, where the Registrant paid fees for (i) units, each previously consisting of one Class A ordinary share and one right to receive one-seventh of one Class A ordinary share (“Previous Share Right”), (ii) Class A ordinary shares, $0.0001 par value included as part of the units, (iii) Previous Share Rights included as part of the units, and (iv) 2,464,285 Class A ordinary shares underlying the Previous Share Rights included as part of the units.
(6)	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.
(7)	$3,772.82 of such amount has been previously paid in connection with the prior filing on Form S-1 on September 19, 2025 where the Registrant paid fees for (i) units, each previously consisting of one Class A ordinary share and one right to receive one-seventh of one Class A ordinary share (“Previous Share Right”), (ii) Class A ordinary shares, $0.0001 par value included as part of the units, (iii) Previous Share Rights included as part of the units, and (iv) 2,464,285 Class A ordinary shares underlying the Previous Share Rights included as part of the units.

Offering:

true

true

Equity

Class A ordinary shares, $0.0001 par value included as part of the units(6)

Amount Registered | shares

17,250,000

Maximum Aggregate Offering Price

$ (0)

Amount of Registration Fee

$ (0)

Offering Note

(1)	Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).
(2)	No fee pursuant to Rule 457(g).
(3)	Represents the additional number of Class A ordinary shares underlying the Share Rights subsequent to the change in Share Rights per Unit from 1/7 to 1/5, in addition to the 2,464,285 Class A ordinary shares underlying the Share Rights previously registered and paid for on September 19, 2025.
(4)	Represents 17,250,000 units, including 15,000,000 units to be issued in the offering and up to 2,250,000 units which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any.
(5)	$26,409.75 of such amount has been previously paid in connection with the prior filing on Form S-1 on September 19, 2025, where the Registrant paid fees for (i) units, each previously consisting of one Class A ordinary share and one right to receive one-seventh of one Class A ordinary share (“Previous Share Right”), (ii) Class A ordinary shares, $0.0001 par value included as part of the units, (iii) Previous Share Rights included as part of the units, and (iv) 2,464,285 Class A ordinary shares underlying the Previous Share Rights included as part of the units.
(6)	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.
(7)	$3,772.82 of such amount has been previously paid in connection with the prior filing on Form S-1 on September 19, 2025 where the Registrant paid fees for (i) units, each previously consisting of one Class A ordinary share and one right to receive one-seventh of one Class A ordinary share (“Previous Share Right”), (ii) Class A ordinary shares, $0.0001 par value included as part of the units, (iii) Previous Share Rights included as part of the units, and (iv) 2,464,285 Class A ordinary shares underlying the Previous Share Rights included as part of the units.

Offering:

true

true

Equity

Share Rights included as part of the units(6)

Amount Registered | shares

17,250,000

Maximum Aggregate Offering Price

$ (0)

Amount of Registration Fee

$ (0)

Offering Note

(1)	Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).
(2)	No fee pursuant to Rule 457(g).
(3)	Represents the additional number of Class A ordinary shares underlying the Share Rights subsequent to the change in Share Rights per Unit from 1/7 to 1/5, in addition to the 2,464,285 Class A ordinary shares underlying the Share Rights previously registered and paid for on September 19, 2025.
(4)	Represents 17,250,000 units, including 15,000,000 units to be issued in the offering and up to 2,250,000 units which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any.
(5)	$26,409.75 of such amount has been previously paid in connection with the prior filing on Form S-1 on September 19, 2025, where the Registrant paid fees for (i) units, each previously consisting of one Class A ordinary share and one right to receive one-seventh of one Class A ordinary share (“Previous Share Right”), (ii) Class A ordinary shares, $0.0001 par value included as part of the units, (iii) Previous Share Rights included as part of the units, and (iv) 2,464,285 Class A ordinary shares underlying the Previous Share Rights included as part of the units.
(6)	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.
(7)	$3,772.82 of such amount has been previously paid in connection with the prior filing on Form S-1 on September 19, 2025 where the Registrant paid fees for (i) units, each previously consisting of one Class A ordinary share and one right to receive one-seventh of one Class A ordinary share (“Previous Share Right”), (ii) Class A ordinary shares, $0.0001 par value included as part of the units, (iii) Previous Share Rights included as part of the units, and (iv) 2,464,285 Class A ordinary shares underlying the Previous Share Rights included as part of the units.

Offering:

true

true

Equity

Class A ordinary shares underlying the Share Rights included as part of the units

Amount Registered | shares

2,464,285

Maximum Aggregate Offering Price

$ 24,642,850

Amount of Registration Fee

$ 3,772.82

Offering Note

(1)	Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).
(2)	No fee pursuant to Rule 457(g).
(3)	Represents the additional number of Class A ordinary shares underlying the Share Rights subsequent to the change in Share Rights per Unit from 1/7 to 1/5, in addition to the 2,464,285 Class A ordinary shares underlying the Share Rights previously registered and paid for on September 19, 2025.
(4)	Represents 17,250,000 units, including 15,000,000 units to be issued in the offering and up to 2,250,000 units which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any.
(5)	$26,409.75 of such amount has been previously paid in connection with the prior filing on Form S-1 on September 19, 2025, where the Registrant paid fees for (i) units, each previously consisting of one Class A ordinary share and one right to receive one-seventh of one Class A ordinary share (“Previous Share Right”), (ii) Class A ordinary shares, $0.0001 par value included as part of the units, (iii) Previous Share Rights included as part of the units, and (iv) 2,464,285 Class A ordinary shares underlying the Previous Share Rights included as part of the units.
(6)	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.
(7)	$3,772.82 of such amount has been previously paid in connection with the prior filing on Form S-1 on September 19, 2025 where the Registrant paid fees for (i) units, each previously consisting of one Class A ordinary share and one right to receive one-seventh of one Class A ordinary share (“Previous Share Right”), (ii) Class A ordinary shares, $0.0001 par value included as part of the units, (iii) Previous Share Rights included as part of the units, and (iv) 2,464,285 Class A ordinary shares underlying the Previous Share Rights included as part of the units.

SPACSphere Acquisition Corp. S-1/A