EXHIBIT 107

Calculation of Filing Fee Tables

FORM S-3

(Form Type)

FGI Industries Ltd.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule or Carry Forward Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price(1)

Fee Rate

Amount of Registration Fee(6)

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 Other Debt Other Unallocated (Universal Shelf)

Ordinary Shares, par value $0.0001 per share Preferred Shares, par value $0.0001 per share Senior Debt Securities Subordinated Debt Securities Share Purchase Contracts Warrants Rights Units (3)

457(o)

(1)

(2)

$25,000,000(1)

0.0001476

$3,690

Equity

Ordinary Shares, par value $0.001(4)

457(c)

6,816,250

$1.41 (5)

$9,610,913

0.0001476

$1,419

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

$34,610,913

0.0001476

$5,109

Total Fees Previously Paid

—

Total Fee Offsets

—

Net Fee Due

$5,109

(1)	An indeterminate number of securities or aggregate principal amount, as the case may be, of ordinary shares and preferred shares, such indeterminate principal amount of debt securities, such indeterminate number of purchase contracts to purchase ordinary shares, preferred shares or debt securities, such indeterminate number of warrants to purchase ordinary shares, preferred shares or debt securities, such indeterminate number of rights and such indeterminate number of units (the “Universal Shelf Securities”), as shall have an aggregate initial offering price not to exceed $25,000,000. If any debt securities are issued at an original issue discount, then the offering price of such debt securities shall be in such greater principal amount as shall result in an aggregate offering price not to exceed $25,000,000, less the aggregate offering price of any securities previously issued hereunder. Any securities issued hereunder may be sold separately or as units with other securities issued hereunder. The proposed maximum initial offering price per unit will be determined, from time to time, by the registrant in connection with the issuance by the registrant of the securities registered hereunder. The securities registered also include such indeterminate amounts and numbers of debt securities, common stock and preferred stock as may be issuable upon conversion, redemption, exchange, exercise or settlement of any securities registered hereunder, including under any applicable antidilution provisions. Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall be deemed to cover any additional number of securities as may be offered or issued from time to time upon stock splits, stock dividends, recapitalizations or similar transactions.
(2)	The proposed maximum aggregate offering price per unit will be determined from time to time by the Registrant in connection with the sale and issuance by the Registrant of the securities registered hereunder and is not specified as to each class of security pursuant to General Instruction II.D. of Form S-3 under the Securities Act.
(3)	Any securities registered under the registration statement may be sold separately or as units with other securities registered under the registration statement.
(4)	Shares to be offered for sale by selling shareholder.
(5)	The proposed maximum offering price per share and in the aggregate are based on $1.41, which is the average of the high and low sale prices of the registrant’s common stock, as reported on The Nasdaq Stock Market on April 4, 2024, which date is within five business days prior to filing this registration statement.