Elephant Oil Corp. S-1/A

REGISTRATION STATEMENT

OPINION OF SHERMAN & HOWARD L.L.C

AMENDMENT NO. 2 TO CONVERTIBLE PROMISSORY NOTE WITH DRAGON DYNAMIC FUNDS

AMENDMENT NO. 2 TO CONVERTIBLE PROMISSORY NOTE WITH 622 CAPITAL LLC

AMENDED AND RESTATED ACCOUNTS RECEIVABLE CONVERSION AGREEMENT WITH TRADIGITAL MARKETING GROUP

SECOND AMENDED AND RESTATED ACCRUED INTEREST PAYABLE CONVERSION AGREEMENT WITH GAVIN BURNELL

CONSENT OF BF BORGERS CPA PC

FILING FEE TABLE

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