Exhibit 107

EX-FILING FEES

Calculation of Filing Fee Tables

S-1

(Form Type)

MSP Recovery, 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 (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 Previously Paid(6)

Equity

Class A common   stock underlying   CPIA Warrant(2)

Other(3)

66,666,666

$0.0001

$6,666.67

0.00011020

$0.73

Fees Previously Paid(6)

Equity

Class A   common stock(4)

Other(5)

756,922

$1.05

$794,768.10

0.00011020

$87.58

Fees to Be Paid(6)

Equity

Class A   common stock(7)

Other(8)

170,940

$1.29

$220,512.60

0.00011020

$24.30

Total Offering Amounts

$1,021,947.37

$112.61

Total Fees Previously Paid

$88.31

Total Fee Offsets

Net Fee Due

$24.30

(1)     Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the “Securities Act”), 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.

(2)     Consists of 66,666,666 shares of Common Stock issuable upon the exercise of 1 CPIA Warrant.

(3)     Calculated pursuant to Rule 457(g) under the Securities Act, based on the exercise price of the CPIA warrant ($0.0001).

(4)     Consists of 756,922 shares of Common Stock issued to certain Selling Securityholders by the Company pursuant to the terms of existing contracts.

(5)     Pursuant to Rule 457(c) under the Securities Act, and solely for the purpose of calculating the registration fee, the proposed maximum offering price per share is $1.05, which is the average of the high and low prices of the shares of the common shares on November 29, 2022 on the Nasdaq Stock Market LLC.

(6)     The registrant previously paid $88.31 on November 30, 2022 in connection with the initial filing of this registration statement for a proposed maximum aggregate offering price of $801,434.77 at a registration fee rate of $110.20 per million.

(7)     Consists of 170,940 shares of Common Stock issued to certain Selling Securityholders by the Company pursuant to the terms of existing contracts.

(8)     Pursuant to Rule 457(c) under the Securities Act, and solely for the purpose of calculating the registration fee, the proposed maximum offering price per share is $1.29, which is the average of the high and low prices of the shares of the common shares on January 23, 2023 on the Nasdaq Stock Market LLC.