Filing Fee Exhibit

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-1

Willow Lane Acquisition Corp. II

Table 1: Newly Registered and Carry Forward Securities


Line Item Type	Security Type	Security Class Title	Notes	Fee Calculation Rule	Amount Registered	Proposed Maximum Offering Price Per Unit		Maximum Aggregate Offering Price		Fee Rate	Amount of Registration Fee

Newly Registered Securities
Fees to be Paid	Equity	Units, each consisting of one Class A ordinary share, $0.0001 par value, and one-fourth of one redeemable warrant	(1)	457(a)	14,375,000	$	10.00	$	143,750,000.00	0.0001381	$	19,851.88
Fees to be Paid	Equity	Class A ordinary shares included as part of the units	(2)	Other	14,375,000					0.0001381		0.00
Fees to be Paid	Equity	Redeemable warrants included as part of the units	(3)	Other	3,593,750					0.0001381		0.00
Fees to be Paid	Equity	Class A ordinary shares underlying redeemable warrants included as part of the units	(4)	457(a)	3,593,750	$	11.50	$	41,328,125.00	0.0001381	$	5,707.41

Total Offering Amounts:								$	185,078,125.00			25,559.29
Total Fees Previously Paid:
Total Fee Offsets:
Net Fee Due:											$	25,559.29

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Offering Note(s)

(1)

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

Each unit consists of one Class A ordinary share, $0.0001 par value, and one-fourth of a redeemable warrant (“Warrants”) each whole Warrant exercisable for $11.50 to purchase one Class A ordinary share.

Includes 1,875,000 units, which may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any.

(2)

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

No fee pursuant to 457(g).

(3)

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

No fee pursuant to 457(g).

(4)

Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a).

Pursuant to Rule 416, there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from share splits, share dividends or similar transactions.