| (1) |
Estimated
solely for the purpose of calculating the registration fee pursuant to Rule 457(a) under the Securities Act. |
| (2) |
Represents only the additional number of securities being registered and includes 525,000 units, consisting of 525,000 Class A ordinary
shares and 525,000 rights to receive one-twelfth (1/12) of a Class A ordinary share upon the consummation an initial business combination,
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, there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution
resulting from share splits, share capitalizations or similar transactions. |
| (4) |
No
fee pursuant to Rule 457(g). |
| (5) |
The
Registrant previously registered securities having a proposed maximum aggregate offering price of $218,020,830 in its Registration
Statement on Form S-1, as amended (File No. 333-291924), which was declared effective by the Securities and Exchange Commission on
January 4, 2026. In accordance with Rule 462(b) under the Securities Act, an additional number of securities having a proposed maximum
offering price of $43,604,170 is hereby registered, which includes securities issuable upon the exercise of the underwriters’
over-allotment option. |