EXHIBIT 107

Filing Fee Table

F-1

(Form Type)

Fuxing China Group Limited

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

Security

Security

Fee

Amount

Proposed

Proposed

Fee Rate

Amount of

Type

Class

Calculation

Registered

Maximum

Maximum

Registration

Title

or Carry

Offering

Aggregate

Fee

Forward

Price Per

Offering

Rule

Unit

Price(2)

Fees to Be Paid

Equity

Ordinary shares, represented by American depositary shares, or “ADSs”(1)

Rule 457(a)

23,000,000

$0.30

$

6,900,000

0.00014760

$

1,018.44

Fees to Be Paid

Equity

Representative’s Warrants (3)

Rule 457 (g)

-

-

-

-

-

Equity

Ordinary Shares, represented by ADSs, underlying Representative’s Warrants

Rule 457(a)

1,380,000

$0.30

$414,000

0.00014760

$61.11

Total Offering Amounts

$

7,314,000

$

1,079.55

Total Fees Previously Paid

$

1,619.32

Total Fee Offset

$

0

Net Fee Due

$

0

__________________________

(1)	American depositary shares issuable upon deposit of ordinary shares registered hereby will be registered under a separate registration statement on Form F-6.
(2)	Estimated solely for the purpose of computing the amount of the registration fee pursuant to Rule 457(a) under the Securities Act of 1933, as amended. Includes up to an additional 15% of the aggregate offering price to cover an option granted to the underwriters to purchase additional ordinary shares represented by ADSs for a period of 45 days after the closing of this offering.
(3)	In accordance with Rule 457(g) under the Securities Act, no separate registration fee is required with respect to the warrants registered hereby.