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Exhibit 107

CALCULATION OF FILING FEES TABLE

FORM S-8

(Form Type)

Custom Truck One Source, Inc.

(Exact name of registrant as specified in its charter)

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered(1)

Proposed Maximum Offering Price Per Share(2)

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Equity

Common Stock, $0.0001 par value per share

Other

4,940,000

$7.39

$36,506,600

0.0000927

$3,384.17

Total Offering Amounts

$36,506,600

$3,384.17

Total Fee Offsets

—

Net Fee Due

$3,384.17

(1)			This Registration Statement registers 4,940,000 shares of common stock, $0.0001 par value per share (“Common Stock”), of Custom Truck One Source, Inc. (the “Registrant”) for issuance under the Custom Truck One Source, Inc. 2022 Employee Stock Purchase Plan (the “Plan”). Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of Common Stock of the Registrant that become issuable under the Plan by reason of any stock dividend, stock split, recapitalization or similar transaction effected without the Registrant’s receipt of consideration which would increase the number of outstanding shares of Common Stock.

(2)			Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(h) and Rule 457(c) promulgated under the Securities Act. The Proposed Maximum Offering Price Per Share is based on the average of the high and the low price of the Registrant’s shares of Common Stock as reported on the New York Stock Exchange on August 15, 2022.