Elephant Oil Corp. S-1/A

REGISTRATION STATEMENT

OPINION OF SHERMAN & HOWARD L.L.C

AMENDMENT NO. 3 TO CONVERTIBLE PROMISSORY NOTE WITH DRAGON DYNAMIC FUNDS

AMENDMENT NO. 3 TO CONVERTIBLE PROMISSORY NOTE WITH 622 CAPITAL LLC

SECOND AMENDED AND RESTATED ACCOUNTS RECEIVABLE CONVERSION AGREEMENT WITH TRADIGITAL MARKETING GROUP

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

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM (BF BORGERS CPA PC)

FILING FEE TABLE

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