Exhibit 107

Calculation of Filing Fee Tables

F-1

(Form Type)

J-Long Group Limited

(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		Maximum Aggregate Offering Price(1) (2)		Fee Rate		Amount of Registration Fee(2)
Fees to Be Paid	Equity	Ordinary Shares(2)	457(o)		1,610,000	$	6.00	$	9,660,000		0.00014760	$	1,425.81
Fees to Be Paid	Equity	Ordinary Shares(2) (3)	457(o)		8,822,772	$	6.00	$	52,936,632		0.00014760	$	7,813.45
Fees Previously Paid												$	2,214.00
	Total Offering Amounts												9,239.26
	Total Fees Previously Paid											$	2214.00
	Total Fee Offsets												-
	Net Fee Due												7025.26

(1) Estimated solely for the purpose of calculating the amount of the registration fee in accordance with Rules 457(o) under the Securities Act of 1933, as amended. Includes the shares that the underwriters have the option to purchase to cover over-allotments, if any.

(2) Calculated pursuant to Rule 457(o) under the Securities Act based on an estimate of the proposed maximum aggregate offering price.

(3) This Registration Statement also covers the resale by the Selling Shareholder of up to 8,822,772 Ordinary Shares previously issued to the Selling Shareholder as named in the Registration Statement. Estimated solely for purposes of calculating the registration fee in accordance with Rules 457(o) under the Securities Act of 1933, as amended.