Exhibit 107

Calculation of Registration Fee

Title of Class of Securities to be Registered	Amount to Be Registered		Proposed Maximum Offering Price per Share		Proposed Maximum Aggregate Offering Price		Amount of Registration Fee (1)
Ordinary shares of Graphex Group Limited, par value HK$0.01 per share (2)(3)		4,800,000	$	2.86	$	13,728,000	$	1,272.59
Total		4,800,000	$	2.86	$	13,728,000	$	1,272.59

(1) Estimated in accordance with Rule 457(c) solely for purposes of calculating the registration fee. The maximum price per Security and the maximum aggregate offering price are based on the average of the $2.85 (bid) and $2.87 (ask) price of the Registrant's ADSs as reported on the OTCQX on 03/02/2022, which date is within five business days prior to filing this Registration Statement.

(2) The security issued to purchasers in this offering will be American Depositary Shares, each American Depositary Share representing 20 ordinary shares.

(3) In accordance with Rule 416(a), the Registrant is also registering an indeterminate number of additional ordinary shares of the common stock of the registrant that shall be issuable pursuant to Rule 416 to prevent dilution resulting from share splits, share dividends or similar transactions.