Exhibit 107

Calculation of Filing Fee Tables

Form F-1

(Form Type)

SIGNA SPORTS UNITED N.V.

(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(5)	Maximum Aggregate Offering Price(5)	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	Ordinary shares, nominal value of €0.12 per share	457(c)	2,492,833(2)	$7.89	$19,668,452.37	.0000927	$1,823.27
Fees to be Paid	Other	Restricted Stock Units	457(c); 457(h)	950,000(3)	$7.89	$7,495,500	.0000927	$694.83
Fees to be Paid	Equity	Ordinary shares issuable upon settlement of the RSUs	457(c); 457(h)	950,000(4)	—	—	—	—
Fees Previously Paid	Equity	Ordinary shares, nominal value of €0.12 per share	(6)	(6)	(6)	$29,436,222.15	(6)	$2,728.74
Carry Forward Securities
Carry Forward Securities
	Total Offering Amounts					$29,436,222.15		$2,518.10
	Total Fees Previously Paid							$2,728.74
	Total Fees Offsets
	Net Fee Due							$—

(1) Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), the Registrant is also registering an indeterminate number of additional Ordinary Shares (as defined below) that may become issuable to prevent dilution from any stock dividend, stock split, recapitalization or other similar transactions that could affect the securities to be offered by the Selling Securityholders, and the Ordinary Shares set forth in this table shall be adjusted to include such shares, as applicable.

(2) Consists of 2,492,833 Ordinary Shares registered for resale by the Selling Security Holders (as defined below).

(3) Consists of 950,000 RSUs to be granted by the Company.

(4) Consists of 950,000 Ordinary Shares issuable upon the settlement of the RSUs.

(5) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) under the Securities Act. The offering price per share and aggregate offering price are based upon the average of the high and low prices per share of the registrant’s common stock, as reported on The New York Stock Exchange, on March 30, 2022, a date within five business days prior to the filing of this registration statement.

(6) Relates to the registration statement on Form F-1 filed by the Company with the Securities and Exchange Commission on March 4, 2022, and the amendment thereto filed by the Company on March 17, 2022, pursuant to which the Company paid, in total, a registration fee of $2,728.74. Such prior registration fee was estimated solely to calculate the registration fee in accordance with Rule 457(c), based on the proposed maximum aggregate offering price, under the Securities Act of 1933, as amended.