S-1 EX-FILING FEES 0002148245 true false N/A 0002148245 1 2026-10-02 2026-10-02 0002148245 2 2026-10-02 2026-10-02 0002148245 3 2026-10-02 2026-10-02 0002148245 4 2026-10-02 2026-10-02 0002148245 5 2026-10-02 2026-10-02 0002148245 6 2026-10-02 2026-10-02 0002148245 1 2026-10-02 2026-10-02 0002148245 2 2026-10-02 2026-10-02 0002148245 2026-10-02 2026-10-02 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-1

New Iceland Arctic Acquisition Corp.

Table 1: Newly Registered and Carry Forward Securities

                                           
Line Item Type   Security Type   Security Class Title   Notes   Fee Calculation
Rule		   Amount Registered   Proposed Maximum Offering
Price Per Unit		   Maximum Aggregate Offering Price   Fee Rate   Amount of Registration Fee
                                           
Newly Registered Securities
Fees to be Paid   Equity   Units, each consisting of one Class A ordinary share, one redeemable warrant, and one right to receive one-quarter (1/4) of a Class A ordinary share   (1)   457(o)   11,500,000   $ 10.00   $ 115,000,000.00   0.000087   $ 10,005.00
Fees to be Paid   Equity   Class A ordinary shares to be included as part of the units   (2)   Other                   0.000087     0.00
Fees to be Paid   Equity   Redeemable warrants to acquire one Class A ordinary share included as part of the units   (3)   Other                   0.000087     0.00
Fees to be Paid   Equity   Rights to receive one-quarter (1/4) of a Class A ordinary share included as part of the units   (4)   Other                   0.000087     0.00
Fees to be Paid   Equity   Class A ordinary shares underlying redeemable warrants included as part of the Units   (5)   Other   11,500,000     11.50     132,250,000.00   0.000087     11,505.75
Fees to be Paid   Equity   Class A ordinary shares underlying rights included as part of the units   (6)   Other   2,875,000   $ 10.00   $ 28,750,000.00   0.000087   $ 2,501.25
                                           
Total Offering Amounts:   $ 276,000,000.00         24,012.00
Total Fees Previously Paid:               0.00
Total Fee Offsets:               24,012.00
Net Fee Due:             $ 0.00

__________________________________________
Offering Note(s)

(1) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act.

Includes 1,500,000 units, each consisting of one Class A ordinary share, one redeemable warrant, and one right to receive one-quarter (1/4) of a Class A ordinary share, which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any. Pursuant to Rule 457(o), the units are registered on a gross basis for purposes of permitting flexibility in the offering; the component securities are not required to be separately included in the table, except that the Class A ordinary shares underlying the redeemable warrants and rights are shown separately above solely for fee-calculation purposes.
(2) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act.

Includes 1,500,000 units, each consisting of one Class A ordinary share, one redeemable warrant, and one right to receive one-quarter (1/4) of a Class A ordinary share, which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any. Pursuant to Rule 457(o), the units are registered on a gross basis for purposes of permitting flexibility in the offering; the component securities are not required to be separately included in the table, except that the Class A ordinary shares underlying the redeemable warrants and rights are shown separately above solely for fee-calculation purposes.

Pursuant to Rule 416, there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from share splits, share capitalizations or similar transactions.

No separate fee is payable pursuant to Rule 457(g) under the Securities Act for the component securities included in the units. The Class A ordinary shares underlying the redeemable warrants and rights are separately reflected above for fee-calculation purposes.
(3) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act.

Includes 1,500,000 units, each consisting of one Class A ordinary share, one redeemable warrant, and one right to receive one-quarter (1/4) of a Class A ordinary share, which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any. Pursuant to Rule 457(o), the units are registered on a gross basis for purposes of permitting flexibility in the offering; the component securities are not required to be separately included in the table, except that the Class A ordinary shares underlying the redeemable warrants and rights are shown separately above solely for fee-calculation purposes.

Pursuant to Rule 416, there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from share splits, share capitalizations or similar transactions.

No separate fee is payable pursuant to Rule 457(g) under the Securities Act for the component securities included in the units. The Class A ordinary shares underlying the redeemable warrants and rights are separately reflected above for fee-calculation purposes.
(4) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act.

Includes 1,500,000 units, each consisting of one Class A ordinary share, one redeemable warrant, and one right to receive one-quarter (1/4) of a Class A ordinary share, which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any. Pursuant to Rule 457(o), the units are registered on a gross basis for purposes of permitting flexibility in the offering; the component securities are not required to be separately included in the table, except that the Class A ordinary shares underlying the redeemable warrants and rights are shown separately above solely for fee-calculation purposes.

Pursuant to Rule 416, there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from share splits, share capitalizations or similar transactions.

No separate fee is payable pursuant to Rule 457(g) under the Securities Act for the component securities included in the units. The Class A ordinary shares underlying the redeemable warrants and rights are separately reflected above for fee-calculation purposes.
(5) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act.

Includes 1,500,000 units, each consisting of one Class A ordinary share, one redeemable warrant, and one right to receive one-quarter (1/4) of a Class A ordinary share, which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any. Pursuant to Rule 457(o), the units are registered on a gross basis for purposes of permitting flexibility in the offering; the component securities are not required to be separately included in the table, except that the Class A ordinary shares underlying the redeemable warrants and rights are shown separately above solely for fee-calculation purposes.

Pursuant to Rule 416, there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from share splits, share capitalizations or similar transactions.

No separate fee is payable pursuant to Rule 457(g) under the Securities Act for the component securities included in the units. The Class A ordinary shares underlying the redeemable warrants and rights are separately reflected above for fee-calculation purposes.
(6) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act.

Includes 1,500,000 units, each consisting of one Class A ordinary share, one redeemable warrant, and one right to receive one-quarter (1/4) of a Class A ordinary share, which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any. Pursuant to Rule 457(o), the units are registered on a gross basis for purposes of permitting flexibility in the offering; the component securities are not required to be separately included in the table, except that the Class A ordinary shares underlying the redeemable warrants and rights are shown separately above solely for fee-calculation purposes.

Pursuant to Rule 416, there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from share splits, share capitalizations or similar transactions.

No separate fee is payable pursuant to Rule 457(g) under the Securities Act for the component securities included in the units. The Class A ordinary shares underlying the redeemable warrants and rights are separately reflected above for fee-calculation purposes.

Table 2: Fee Offset Claims and Sources

                                                         
Line Item Type   Registrant or Filer Name   Notes   Form or Filing Type   File Number   Initial Filing Date   Filing Date   Fee Offset Claimed   Security Type Associated with Fee Offset Claimed   Security Title Associated with Fee Offset Claimed   Unsold Securities Associated with Fee Offset Claimed   Unsold Aggregate Offering Amount Associated with Fee Offset Claimed   Fee Paid with Fee Offset Source
                                                         
Rules 457(b) and 0-11(a)(2)
Rule 457(p)
Fee Offset Claims   New Iceland Arctic Acquisition Corp.    (1)   S-1   333-298784   09/04/2026       $ 24,012.00   Equity   All unsold securities registered pursuant to the prior Form S-1         $ 255,156,250.00   $  
Fee Offset Sources   New Iceland Arctic Acquisition Corp.        S-1   333-298784       09/04/2026                               35,237.09
                                                         

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Rule 457(p) Statement of Withdrawal, Termination, or Completion:

(1) Pursuant to Rule 457(p) under the Securities Act, the registrant is offsetting the registration fee due under this registration statement by a portion of the filing fee previously paid in connection with the registrant’s Registration Statement on Form S-1 (File No. 333-298784). The registrant has withdrawn such prior registration statement, and no securities were sold thereunder. The amount of the fee offset claimed does not exceed the portion of the previously paid filing fee associated with the unsold securities or the unsold aggregate offering amount from such prior registration statement.