Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

Bellevue Life Sciences 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		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 common stock, $0.0001 par value, and one warrant entitling the holder to purchase one share of common stock(2)		457	(o)		6,900,000	$	10.00	$	69,000,000		0.0000927	$	6,396.30
Fees to Be Paid		Equity		Shares of common stock included as part of the units(3)		457	(o)		6,900,000		—		—		—		—	(4)
Fees to Be Paid		Equity		Redeemable warrants included as part of the units(3)		457	(o)		6,900,000		—		—		—		—	(4)
Fees to Be Paid		Equity		Shares of common stock underlying redeemable warrants(3)		457	(o)		6,900,000	$	11.50	$	79,350,000		0.0000927	$	7,355.75
Carry Forward Securities
Carry Forward Securities
		Total Offering Amounts											148,350,000			$	13,752.05
		Total Fees Previously Paid														$	13,752.05
		Total Fee Offsets														$	0.00
		Net Fee Due														$	0.00

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

(2) Includes 900,000 units, consisting of 900,000 shares of common stock and 900,000 redeemable warrants, which may be issued upon exercise of a 45-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).

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Table 2: Fee Offset Claims and Sources

N/A

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