Exhibit 107

Calculation of Filing Fee Tables

F-1

(Form Type)

IMMRSIV Inc.

(Exact Name of Registrant as Specified in its Charter)

(Translation of Registrant’s Name into English)

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(3)		Fee Rate	Amount of Registration Fee(4)
Fees to be Paid	Equity	Class A Ordinary shares, par value $0.0001 per share		457(o)		4,312,500	(1)(2)	$	4.00	$	17,250,000	$110.20 per $1,000,000	$	1,900.95
Fees Previously Paid
Carry Forward Securities
	Total Offering Amounts									$	17,250,000
	Total Fees Previously Paid													0
	Total Fee Offsets													0
	Net Fee Due												$	1,900.95

(1)	Pursuant to Rule 416 under the Securities Act, there are also being registered such indeterminate number of additional securities as may be issued to prevent dilution resulting from share splits, share dividends or similar transactions.
(2)	Includes additional Class A Ordinary Shares that the underwriters have the option to purchase to cover over-allotments, if any.
(3)	Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(o) under the Securities Act.
(4)	Calculated pursuant to Rule 457(o) under the Securities Act.