Exhibit 107

Calculation of Filing Fee Tables

S-1.

(Form Type)

Maitong Sunshine Cultural Development Co., 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

Fee Rate

Amount of Registration Fee

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

Common

$0.001 par

457(o)

30,600,000

$

1.00

$

30,600,000

$

1.47.60/MM

$

4,516.56

–

–

–

–

Fees Previously Paid

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

$

30,600,000

Total Fees Previously Paid

–

Total Fee Offsets

–

Net Fee Due

$

4,516.56