Exhibit 107

Calculation of Filing Fee Tables

FORM S-4

(Form Type)

SOFTWARE ACQUISITION GROUP INC. III

(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 Unit

  

Maximum
Aggregate
Offering

Price

   Fee Rate   Amount of
Registration
Fee(4)		  

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  

Class A

common

stock,par

value

$0.0001 per

share (1)(2)

   457(f)(2)   54,600,000   $0.00033(3)   $18,018.00   0.0000927   $1.67          
 
Carry Forward Securities
                     
    Total Offering Amounts        $542,473,000     $1.67          
                       
    Total Fees Previously Paid              $     0          
                       
    Total Fee Offsets              $     0          
                       
    Net Fee Due                        $1.67                

 

(1)

Pursuant to Rule 416(a), 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.

(2)

The number of shares of Class A common stock of Software Acquisition Group Inc. III, par value $0.0001 per share (the “Class A common stock”), being registered includes up to 54,600,000 shares of Class A common stock estimated to be issued to Nogin’s equity holders in connection with the business combination described herein.

(3)

Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(f)(2) of the Securities Act of 1933, as amended (the “Securities Act”). Nogin, Inc. (“Nogin”) is a private company, no market exists for its securities and it has an accumulated deficit. Therefore, the proposed maximum aggregate offering price is one-third of the aggregate par value of the Nogin securities expected to be exchanged in the Merger.

(4)

Determined in accordance with Section 6(b) of the Securities Act at a rate equal to $92.70 per $1,000,000 of the proposed maximum aggregate offering price.