Exhibit 107

Calculation of Filing Fee Tables

S-1

(Form Type)

Massimo Group

(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)		Fee Rate		Amount of Registration Fee
Fees to Be Paid	Equity		Common Stock, par value $0.001 per share (2)		457	(o)					$	25,000,000		0.00014760	$	3,690.00
Fees Previously Paid	—		—		—			—		—		—				—
Carry Forward Securities	—		—		—			—				—
	Total Offering Amounts										$	25,000,000		0.00014760	$	3,690.00
	Total Fees Previously Paid															—
	Total Fee Offsets															—
	Net Fee Due														$	3,690.00

(1)	Estimated solely for the purpose of calculating the amount of the registration fee in accordance with Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).
(2)	Pursuant to Rule 416 under the Securities Act, this registration statement shall also cover any additional shares of the registrant’s securities that become issuable by reason of any share splits, share dividends or similar transactions.