Exhibit 107

Calculation of Filing Fee Tables

FORM S-1
(Form Type)

CW PETROLEUM CORP

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

	Security Type (1)	Security Class Title	Fee Calculation or Carry Forward Rule	Amount Registered		Proposed Maximum Offering Price Per Unit		Maximum Aggregate Offering Price(2)		Fee Rate		Amount of Registration Fee(6)		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	Units, each consisting of one share of Common Stock, par value $0.0001 per share and one Warrant to purchase one share of Common Stock(3)	Equity			2,804,878	$	6.15	$	17,250,000		0.0000927		1,599.08
	Common Stock, par value $0.0001 per share, included in the Unit	Equity
	Warrant to purchase one share of Common Stock, included in the Unit(4)	Equity
	Shares of Common Stock issuable upon exercise of Warrants	Equity			2,804,878	$	6.14	$	17,221,951		0.0000927	$	1,596.48
	Represent- ative’s Warrants (4)	Equity
	Common Stock underlying Represent- ative’s Warrants (5)	Equity			140,244	$	6.15	$	862,501		0.0000927	$	79.95
Fees Previously Paid									0			$	0
Carry Forward Securities
Carry Forward Securities	N/A								N/A				N/A
	Total Offering Amounts							$	35,334,452
	Total Fees Previous- ly Paid											$	0
	Total Fee Offsets											$	0
	Net FeeDue											$	3,275.51

⁽¹⁾	In accordance with Rule 416(a), the Registrant is also registering an indeterminate number of additional shares of Common Stock that shall be issuable pursuant to Rule 416 to prevent dilution resulting from share splits, share dividends or similar transactions.

⁽²⁾	Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(o) under the Securities Act of 1933, as amended, and includes shares of Common Stock included in the Units and shares of Common Stock that the underwriters may purchase if they exercise their over-allotment option.

⁽³⁾	Estimated. Includes shares of Common Stock and/or Warrants that may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any.

⁽⁴⁾	Estimated based on offering of one Warrant to purchase one share of Common Stock. No additional registration fee is payable pursuant to Rule 457(g) under the Securities Act.

⁽⁵⁾	The Representative’s Warrants are exercisable into a number of shares of Common Stock and/or Warrants equal to 5% of the number of shares of Common Stock sold in this offering at an exercise price equal to 100.0% of the public offering price per share.

⁽⁶⁾	Calculated pursuant to Rule 457(o) based on an estimate of the proposed maximum aggregate offering price.

Table 2: Fee Offset Claims and Sources

Registrant or
Filer Name

Form or
Filing Type

File
Number

Initial
Filing Date

Filing Date

Fee Offset
Claimed

Security Type
Associated with
Fee Offset Claimed

Security Title
Associated with
Fee Offset Claimed

Unsold
Securities
Associated with
Fee Offset Claimed

Unsold Aggregate
Offering Amount
Associated with
Fee Offset Claimed

Fee Paid with
Fee Offset Source

Rules 457(b) and 0-11(a)(2)

Fee Offset Claims

N/A

Fee Offset Sources

Rule 457(p)

Fee Offset Claims

N/A

Fee Offset Sources

Table 3: Combined Prospectuses

Security Type

Security Class Title

Amount of Securities
Previously Registered

Maximum Aggregate
Offering Price
of Securities
Previously Registered

Form
Type

File
Number

Initial
Effective Date

N/A

CW Petroleum Corp S-1