Calculation of Filing Fee Tables

S-1

(Form Type)

VALUEONE, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities*

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered**

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

Primary Offering

Fees to Be Paid

Equity

Common stock, par value $0.001 per share (“Class A Common Stock”)

Rule 457(c)

24,100,000(1)

$0.50(2)

$12,050,000

0.0000927

$1,327.91

Total Offering Amounts

$12,050,000

$1,327.91

Total Fees Previously Paid

$-

Total Fee Offsets

$—

Net Fee Due

$1,327.91

* Capitalized terms used herein and not otherwise defined herein have the meanings assigned to them in the Company’s Registration Statement on Form S-1 to which this exhibit relates.

** Pursuant to Rule 416 under the Securities Act, this registration statement also covers any additional number of shares of Common Stock of VALUEONE, Inc. (the “Company”) issuable upon stock splits, stock dividends or other distributions, recapitalization or similar events with respect to the shares of Common Stock being registered pursuant to this registration statement.

(1) The aggregate 24,100,000 shares of Common Stock being registered pursuant to this registration statement consists of (a)19,100,000 shares of Common Stock, (b) 5,000,000 shares of Common Stock available for resale 

(2) Pursuant to Rule 457(c) under the Securities Act, and solely for the purpose of calculating the registration fee, the proposed maximum offering price per share is $0.50.

Table 2: Fee Offset Claims and Sources

N/A