0001857086 EX-FILING FEES 0001857086 2025-06-19 2025-06-19 0001857086 1 2025-06-19 2025-06-19 iso4217:USD xbrli:shares iso4217:USD xbrli:shares xbrli:pure

Exhibit 107

Calculation of Filing Fee Tables

FORM S-1

(Form Type)

TruGolf Holdings, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

|  | Security Type |  | Security Class Title |  | Fee Calculation or Carry Forward Rule |  | Amount Registered |  | Proposed Maximum Offering Price Per Unit (1) |  | Maximum Aggregate Offering Price |  | Fee Rate |  | Amount of Registration Fee(1)
Newly Registered Securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fees to Be Paid |  | Equity |  | Class A Common Stock, $0.0001 par value per share |  | 457(c) |  |  | 420,825,000 | (2) |  | $ | 0.14 |  |  | $ | 58,915,500.00 |  |  |  | 0.00015310 |  |  | $ | 9,019.96 |
Carry Forward Securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Carry Forward Securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | — |
|  | Total Offering Amounts |  |  |  |  |  |  | 58,915,500.00 |  |  |  |  |  |  | $ | 9,019.96 |
|  | Total Fees Previously Paid |  |  |  |  |  |  |  |  |  |  |  |  |  |  | — |
|  | Total Fee Offsets |  |  |  |  |  |  |  |  |  |  |  |  |  |  | — |
|  | Net Fee Due |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 9,019.96 |

(1) | Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) of the Securities Act of 1933, as amended, based upon the average of the high and low prices for a share of the registrant’s common stock as reported on The NASDAQ Capital Market on June 18, 2025.
(2) | Pursuant to Rule 416 under the Securities Act, the securities being registered hereunder for the selling shareholders include such indeterminate number of additional shares of common stock as may be issued after the date hereof as a result of stock splits, stock dividends or similar transactions.