EX-FILING FEES 5 ex107.htm

 

Exhibit 107

 

Filing Fee Table

 

F-1

(Form Type)

 

 PicoCELA Inc.

(Exact Name of Registrant as Specified in its Charter)

 

Table 1: Newly Registered Securities

 

         Fee       Proposed   Proposed         
         Calculation       Maximum   Maximum         
      Security  or Carry       Offering   Aggregate       Amount of 
   Security  Class  Forward   Amount   Price Per   Offering       Registration 
   Type  Title(1)  Rule   Registered   Unit   Price(2)   Fee Rate   Fee 
Fees previously paid   Equity  Common Shares(3)    Rule 457(a)   6,100,000   $ 0.50    $ 3,050,000     0.0001531   $ 466.96  
   Total Offering Amounts       $ 3,050,000         $ 466.96  
   Total Fees Previously Paid                $ 681.76  
   Total Fee Offsets                $0 
   Net Fee Due                $ 0  

 

 

  (1) American depositary shares (“ADSs”) issuable upon deposit of the common shares registered hereby are registered under a separate registration statement on Form F-6 (Registration No. 333-283094). Each ADS represents one common share.
     
  (2) Estimated solely for the purpose of determining the amount of registration fee in accordance with Rule 457(a) under the Securities Act of 1933, as amended.
     
  (3) In accordance with Rule 416, the Registrant is also registering an indeterminate number of additional common shares that shall be issuable after the date hereof as a result of share splits, share dividends, or similar transactions.