Exhibit 107

Calculation of Filing Fee Table

FORM S-1

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

(Form Type)

New Horizon Aircraft Ltd.

(Exact Name of Registrant As Specified in its Charter)

Table 1: Newly Registered Securities

	Security Type		Security Class Title (1)	Fee Calculation Rule		Amount Registered		Proposed Maximum Offering Price Per Share		Maximum Aggregate Offering Price (2)		Fee Rate		Amount of Registration Fee
Newly Registered Securities
Fees to Be Paid		Equity	Class A ordinary shares, no par value per share		457(o)		—		—	$	4,600,000		0.00014760	$	678.96
		Equity	Warrants to purchase Class A ordinary shares(3)		457(g)		—		—		—		—		—
		Equity	Class A ordinary shares, no par value per share, each underlying the warrants		457(o)		—		—	$	4,600,000		0.00014760	$	678.96
				Total Offering Amounts						$	9,200,000			$	1,357.92
				Total Fees Previously Paid										$	—
				Total Fee Offsets										$	—
				Net Fees Due										$	1,357.92

(1) Pursuant to Rule 416(a) promulgated under the U.S. 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.

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

(3) Pursuant to Rule 457(g) of the Securities Act, no separate registration fees are payable with respect to the warrants to purchase Class A ordinary shares offered hereby since such warrants are being registered in the same registration statement as the Class A ordinary shares.