Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

Spirit Aviation Holdings, Inc.

(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

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

Ordinary Shares

Rule 457(o)

6,283,197(1)

$4.65(2)

$29,216,866(2)

0.0001531

$4,473.10

Fees  Previously  Paid

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Carry Forward Securities

Carry  Forward  Securities

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Total Offering Amounts

$29,216,866(2)

$4,473.10

Total Fees Previously Paid

N/A

Total Fee Offsets

N/A

Net Fee Due

$4,473.10

(1) Represents the ordinary shares of the registrant that may be offered for resale by the selling shareholders pursuant to the prospectus included in the registration statement to which this exhibit is attached.

(2) Estimated solely for the purpose of computing the amount of the registration fee pursuant to Rule 457(c) under the Securities Act of 1933, as amended. The maximum price per share and maximum aggregate offering price are based on the average of the high and low sale prices of the ordinary shares as reported on the New York Stock Exchange on July 15, 2025, which date is within five business days prior to filing this registration statement.