Exhibit 107

Calculation of Filing Fee Tables

S-1

(Form Type)

Churchill Capital Corp X

(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

Units, each  consisting of  one Class A ordinary share, $0.0001 par value, and one-quarter of one redeemable warrant(2)

Rule 457(a)

34,500,000

$10.00

$345,000,000

$153.10 per   $1,000,000

$52,820

Equity

Class A ordinary shares included as part of the units(3)

Rule 457(g)

34,500,000

—

—

$153.10 per $1,000,000

(4)

Equity

Redeemable warrants included as part of the units(3)

Rule 457(g)

8,625,000

—

—

$153.10 per $1,000,000

(4)

Equity

Class A ordinary shares underlying redeemable warrants included as part of the units(3)

Rule 457(g)

8,625,000

$11.50

$99,187,500

$153.10 per $1,000,000

$15,186

Fees Previously Paid

Carry Forward Securities

Carry Forward  Securities

Total Offering Amounts

$444,187,500

Total Fees Previously Paid

Total Fee Offsets

Net Fee Due

$68,006

(1) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a).

(2) Includes 4,500,000 units, consisting of 4,500,000 Class A ordinary shares and 1,125,000 redeemable warrants, which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any.

(3) Pursuant to Rule 416, 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.

(4) No fee pursuant to Rule 457(g).