Exhibit 107.1

CALCULATION OF FILING FEE TABLE

FORM S-1

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

(Form Type)

ALLIANCE ENTERTAINMENT HOLDING CORPORATION

(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
Registered¹

Proposed
Maximum
Offering
Price Per
Unit

Maximum
Aggregate
Offering
Price

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

Class A common stock, par value $0.0001 per share

457(o)

$11,500,000²

0.00014760

$1,697.40³

Equity

Class A common stock, par value $0.0001 per share, underlying Representative Warrants

457(o)

$718,750

0.00014760

$106.09

Carry Forward Securities

Carry
Forward
Securities

Total Offering Amounts

12,218,750

Total Fees Previously Paid

Total Fees Offsets

Net Fee Due

1,803.49

¹Pursuant to Rule 416(a) promulgated under the U.S. Securities Act of 1933, as amended (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

²Includes the offering price of shares that the underwriters may purchase upon exercise of an option to cover over-allotments, if any.

³Calculated pursuant to Rule 457(o) based on an estimate of the proposed maximum aggregate offering price.