Exhibit 107

Form S-1

(Form Type)

Bakkt Holdings, Inc.

(Exact Name of Registrant as Specified in its Charter)

Calculation of Filing Fee Tables

Table 1: Newly Registered and Carry Forward Securities

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered(1)

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

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

Class A Common stock, par value $0.0001 per share, underlying warrants

Other

7,140,808(2)

11.50(3)

$82,119,292.00

0.00011020

$9,049.55

—

—

—

—

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

$82,119,292.00

$9,049.55

Total Fees Previously Paid

$ —

Total Fee Offsets

$8,959.21

Net Fee Due

$90.34

(1) Pursuant to Rule 416(a) under the Securities Act, this Registration Statement shall also cover any additional shares of the Registrant’s Class A common stock, par value $0.0001 per share (“Class A Common Stock”), that become issuable as a result of any stock dividend, stock split, recapitalization, or other similar transaction effected without the receipt of consideration that results in an increase to the number of outstanding shares of Class A Common Stock, as applicable.

(2) Consists of 7,140,808 shares of the Registrant’s Class A Common Stock issuable by the Registrant upon the exercise of certain public warrants of the Registrant.

(3) Calculated pursuant to Rule 457(g) under the Securities Act, based on the exercise 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
Rule 457(p)
Fee Offset Claims	VPC Impact Acquisition Holdings	S-4	333-254935	03/31/2021		$8,959.21	Equity	Class A Common stock issuable upon exercise of the redeemable warrants	7,140,808	$82,119.292.00
Fee Offset Sources	VPC Impact Acquisition Holdings	S-4	333-254935		03/31/2021						$8,959.21

(1) Pursuant to Rule 457(p) under the Securities Act, the Registrant is offsetting the registration fee due under this Registration Statement by $8,959.21, which represents the portion of the registration fee paid with respect to unsold securities that had previously been included in the Registrant’s registration statement on Form S-4, as amended (File No. 333-254935), which was originally filed with the Securities and Exchange Commission on March 31, 2021 and was declared effective by the Securities and Exchange Commission on September 16, 2021. The Registrant is withdrawing the unsold securities from such registration statement.