EX-FILING FEES 23 ea022799506ex-fee_etoiles.htm CALCULATION OF FILING FEE TABLE

Exhibit 107

Calculation of Filing Fee Tables

Form F-1

Etoiles Capital Group Co., Ltd

(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(1) |  |  | Proposed Maximum Offering Price Per Unit |  |  | Maximum Aggregate Offering Price(1) |  |  | Fee Rate |  |  | Amount of Registration Fee |
Newly Registered Securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fees Previously Paid |  | Equity |  | Class A Ordinary Shares, par value US$0.0001 per share(1)(2) |  | Rule 457(o) |  |  | 1,610,000 |  |  | $ | 6.0 |  |  | $ | 9,660,000 |  |  |  | 0.00015310 |  |  | $ | 1,478.95 |
|  | Total Offering Amounts |  |  |  |  |  |  | $ | 9,660,000 |  |  |  | 0.00015310 |  |  | $ | 1,478.95 |
|  | Total Fees Previously Paid |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 1,478.95 |
|  | Total Fee Offsets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | - |
|  | Net Fee Due |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | - |

(1) | Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(o) under the Securities Act of 1933 (the “Securities Act”), as amended.

(2) | Pursuant to Rule 416 under the Securities Act, as amended, there is also being registered hereby such indeterminate number of additional Class A Ordinary Shares of the Registrant as may be issued or issuable because of stock splits, stock dividends, stock distributions, and similar transactions.