Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

AtlasClear Holdings, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

Fee

Proposed

Calculation

Maximum

Maximum

or Carry

Offering

Aggregate

Amount of

Security

Forward

Amount

Price Per

Offering

Fee

Registration

Type

Security Class Title

Rule

Registered(1)

Unit(2)

Price

Rate

Fee

Newly Registered Securities

Fees to Be Paid

Equity

Common Stock, par value $0.00001 per share

457(c)

37,885,852

(3)

$

0.82

$

$

0.00014760

$

4,585.40

Total Offering Amounts

$

$

4,585.40

Total Fees Previously Paid

$

––

Total Fee Offsets

$

––

Net Fee Due

$

4,585.40

(1)Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this registration statement shall be deemed to cover any additional securities to be offered or issued from stock splits, stock dividends or similar transactions with respect to the shares being registered.

(2)Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) under the Securities Act. The price shown is the average of the high and low selling price of the common stock on May 10, 2024, as reported on the NYSE American LLC.

(3)Consists of an aggregate of up to 37,885,852 shares of Common Stock issued or issuable to the Selling Stockholders named in this prospectus.