Exhibit 107

Calculation of Filing Fee Tables

Form S-4

(Form Type)

Graf Acquisition Corp. IV

(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 Share

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

Common Stock, par value $0.001 per share

Other

18,281,647(1)(2)

N/A

$6,093.88 (3)

0.00011020(4)

$0.67(4)

Fees Previously Paid

–

–

–

–

–

–

–

Carry Forward Securities

Carry Forward Securities

–

–

–

–

–

–

–

–

-

Total Offering Amounts

$6,093.88

$0.67

Total Fees Previously Paid

$0.00

Total Fee Offsets

$0.00

Net Fee Due

$0.67

(1) Represents a good faith estimate of the maximum number of shares of common stock, par value $0.001 per share (“Common Stock”), of the registrant to be issued or reserved for issuance by the registrant to the security holders of NKGen Biotech, Inc. (“NKGen”) in connection with the business combination described in the proxy statement/prospectus forming part of this registration statement (the “Business Combination”), estimated solely for the purposes of calculating the registration fee.

(2) Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the “Securities Act”), 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.

(3) Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(f)(2) of the Securities Act based upon an amount equal to one-third of the par value of the NKGen securities to be exchanged in the Business Combination as of immediately prior to the Business Combination. NKGen is a private company, no market exists for its securities and NKGen has an accumulated capital deficit.

(4) Calculated pursuant to Rule 457 under the Securities Act by multiplying the proposed maximum aggregate offering price of securities to be registered by 0.00011020.