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.