Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

F-1

ETOILES CAPITAL GROUP CO., LTD

Table 1: Newly Registered and Carry Forward Securities

Line Item Type		Security Type		Security Class Title		Notes		Fee Calculation Rule		Amount Registered		Proposed Maximum Offering Price Per Unit			Maximum Aggregate Offering Price			Fee Rate		Amount of Registration Fee
Newly Registered Securities
Fees to be Paid		Equity		Class A Ordinary Shares, par value US$0.0001 per share(1)		(1)		457(o)		3,213,000		$	6.83		$	21,944,790.00		0.0001531		$	3,359.75
Total Offering Amounts:															$	21,944,790.00					3,359.75
Total Fees Previously Paid:																					0.00
Total Fee Offsets:																					0.00
Net Fee Due:																				$	3,359.75

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Offering Note(s)

(1) Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(c) under the Securities Act. The proposed maximum aggregate offering price is equal to the average of the high and low prices of shares of Etoiles Capital Group Co., Ltd’s Ordinary Shares on the Nasdaq Capital Market on September 8, 2025, multiplied by the number of shares registered.