Exhibit 107

Calculation of Filing Fee Tables

Form S-4

(Form Type)

COLOMBIER ACQUISITION CORP.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

CALCULATION OF REGISTRATION FEE

	Security Type	Security Class Title	Fee Calculation or Carry Forward Rule		Amount Registered		Proposed Maximum Offering Price Per Security		Maximum Aggregate Offering Price		Fee Rate		Amount of Registration Fee
Fees to Be Paid	Equity	Shares of Class A common stock and Class C common stock, $0.0001 par value⁽¹⁾		(2)		26,600,000		N/A	$	8,866.67		0.0001102	$	0.98
Fees to Be Paid	Equity	Shares of Class A common stock, $0.0001 par value⁽³⁾		(4)		4,312,500	$	10.12	$	43,642,500		0.0001102	$	4,809.40
			Total Offering Amounts						$	43,651,366.67
			Net Fee Due										$	4,810.38

(1)

Based on the maximum number of shares of Class A common stock, $0.0001 par value per share (“Class A Common Stock”), and Class C common stock, $0.0001 par value per share (“Class C Common Stock”), of the registrant issuable to shareholders of PSQ Holdings, Inc. (“PSQ”) in connection with the business combination to be effected pursuant to a merger agreement among the registrant, PSQ, and Colombier-Liberty Acquisition, Inc. (the “Business Combination”). Also includes shares of Class A Common Stock issuable upon conversion of the Class C Common Stock following the closing of the Business Combination.

(2)

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

(3)	Based on the maximum number of shares of Class A Common Stock of the registrant issuable in connection with the Business Combination to holders of Class B common stock of the the registrant.

(4)	Estimated solely for the purpose of calculating the registration fee, based on the average of the high and low prices of the Class A Common Stock on March 31, 2023 ($10.12 per share). This calculation is in accordance with Rule 457(f)(1) of the Securities Act of 1933, as amended.