Exhibit 107

Calculation of Filing Fee Tables

S-1

(Form Type)

BAYVIEW 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 (3)(5)
Fees to Be Paid	Equity	Units, each consisting of one ordinary share and one right(2)(3)		457	(a)		5,750,000	$	10.00	$	57,500,000.00		0.00014760	$	8,487.00
	Equity	Ordinary Shares, included as part of the Units(3)		Other			5,750,000		-		-		-		-	(4)
	Equity	Whole Rights, included as part of the Units(3)		Other			5,750,000		-		-		-		-	(4)
	Equity	Ordinary Shares underlying the Rights included as part of the Units		Other			575,000	$	10.00	$	5,750,000		0.00014760		848.70
Fees to Be Paid	Equity	Unit Purchase Option (“UPO”)		457	(a)		1	$	100.00	$	100.00		0.00014760	$	0.01
Fees to Be Paid	Equity	Units underlying the UPO (“UPO Units”), each consisting of one ordinary share and one right(2)(3)		457	(a)		517,500	$	11.50	$	5,951,250.00		0.00014760	$	878.40
	Equity	Ordinary Shares, included as part of the UPO Units(3)		Other			517,500		-		-		-		-	(4)
	Equity	Whole Rights, included as part of the UPO Units(3)		Other			517,500		-		-		-		-	(4)
	Equity	Ordinary Shares underlying the Rights included as part of the UPO Units		Other			51,750	$	10.00	$	517,500		0.00014760		76.38
	Total Offering Amounts									$	69,718,850.00			$	10,290.50
	Total Fees Previously Paid														-
	Total Fee Offsets														-
	Net Fee Due													$	10,290.50

(1)	Estimated solely for the purpose of calculating the registration fee.
(2)	Representing 5,750,000 units, including 5,000,000 units to be issued in the offering and up to 750,000 units which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any—for the UPO Units, 517,500 units, including 450,000 units to be issued in the offering and up to 67,500 units which may be issued upon exercise of such over-allotments—each consisting of one ordinary share, and one right to acquire one-tenth of an ordinary share.
(3)	Pursuant to Rule 416(a), there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from share splits, share dividends or similar transactions.
(4)	No fee pursuant to Rule 457(g) under the Securities Act.
(5)	An additional indeterminate amount of securities are being registered hereby to be offered solely for certain market making transactions, by affiliates of the Registrant. Pursuant to Rule 457(q) under the Securities Act, no additional filing fee is required.

Table 2: Fee Offset Claims and Sources

N/A

Table 3: Combined Prospectuses

N/A