Exhibit 107

Filing Fee Table

F-1

(Form Type)

 Wing Yip Food Holdings Group Limited

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

			Fee			Proposed		Proposed
			Calculation			Maximum		Maximum
		Security	or Carry			Offering		Aggregate				Amount of
	Security	Class	Forward	Amount		Price Per		Offering				Registration
	Type	Title	Rule	Registered		Unit		Price(1)(2)		Fee Rate		Fee(3)
Fees to Be Paid	Equity	Ordinary shares, represented by American depositary shares, or “ADSs”	Rule 457(o)		-		-	$	30,000,000		0.00014760	$	4,428
	Equity	Underwriter’s Warrants(4)	Rule 457(g)		-		-		-		-		-
Fees to Be Paid	Equity	ADSs underlying Underwriters’ Warrants	Rule 457(o)		-		-	$	1,500,000		0.00014760	$	221.4
	Total Offering Amounts							$	31,500,000			$	4,649.4
	Total Fees Previously Paid											$	0
	Total Fee Offset											$	0
	Net Fee Due											$	4,649.4

(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(o) 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) Calculated pursuant to Rule 457(o) under the Securities Act of 1933, as amended, based on an estimate of the proposed maximum aggregate offering price.

(4) In accordance with Rule 457(i) under the Securities Act, no separate registration fee is required with respect to the warrants registered hereby.