Exhibit 107


Calculation of Filing Fee

Exhibit 107





Pono Capital Three, Inc.


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 Unit (1)   Maximum Aggregate Offering Price (1)   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
  Equity  Units, each consisting of one Class A ordinary share, $0.0001 par value, and one redeemable warrant (2)   N/A  11,500,000 Units   $10.00   $115,000,000   $110.20 per million  $12,673                     
   Equity  Class A ordinary shares included as part of the units (3)   N/A   11,500,000 Shares   -    -        (4)                     
   Equity  Redeemable warrants included as part of the units (3)       11,500,000 Warrants   -    -        (4)                     
   Equity  Representative Shares       103,500 Shares  $10.00   $1,035,000   $110.20 per million  $114.06                     
Carry Forward Securities
Forward Securities
  N/A  N/A   N/A   N/A        N/A            N/A    N/A    N/A    N/A 
   Total Offering Amounts      $116,035,000      $12,787.06                     
   Total Fees Previously Paid              $12,736.37                     
   Total Fee Offsets               N/A                     
   Net Fee Due              $50.69                     


  (1) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).
  (2) Includes 1,500,000 units, consisting of 1,500,000 Class A ordinary shares and 1,500,000 redeemable warrants, which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any.
  (3) Pursuant to Rule 416 under 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.
  (4) No fee pursuant to Rule 457(g) under the Securities Act.