Exhibit 107

Calculation of Filing Fee Tables

S-1

(Form Type)

Muliang Viagoo Technology, Inc

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward 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(1)

Fee Rate

Amount of Registration Fee

Carry Forward Form Type

Carry Forward File Number

Carry Forward Initial effective date

Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward

Newly Registered Securities

Fees to Be Paid

Equity

Common stock, par value $0.0001 per share(2)

457(o)

11,500,000

$4.00

$46,000,000

0.0000927

$5,018.60

Fees to Be Paid

Equity

Common stock, par value $0.0001 per share underlying Underwriter Warrants(3)

457(o)

575,000

$5.00

$2,875,000

0.0000927

$313.66

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

$48,875,000

$5,322.26

Total Fees Previously Paid

$5,322.26

Total Fee Offsets

Net Fee Due

$0.00

(1)	The registration fee for securities is based on an estimate of the Proposed Maximum Aggregate Offering Price of the securities, assuming the sale of the maximum number of shares at the highest expected offering price, and such estimate is solely for the purpose of calculating the registration fee pursuant to Rule 457(o). Includes the offering price attributable to additional shares that the underwriter has the option to purchase to cover over-allotments, if any.
(2)	In accordance with Rule 416(a), the Registrant is also registering an indeterminate number of additional common stocks that shall be issuable pursuant to Rule 416 to prevent dilution resulting from share splits, share dividends or similar transactions.
(3)	The Registrant will issue to the Underwriter warrants to purchase a number of common stocks equal to an aggregate of five percent (5%) of the common stocks (the “Underwriter Warrant”) sold in the offering. The exercise price of the Underwriter Warrants is equal to 125% of the offering price of the common stocks offered hereby. The Underwriter’s Warrants are exercisable commencing six months from the closing date of the offering at any time, and from time to time, in whole or in part, for a period of five years from the commencement of sales of the offering.  ;