Exhibit 107

Calculation of Filing Fee Tables

Form S-1

(Form Type)

Bodhi Tree Biotechnology Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

Title of Class of Security being registered

Amount

to be

Registered

Proposed

maximum

offering

price

per share⁽¹⁾

Proposed

Maximum

Aggregate

Offering

Price⁽¹⁾

Fee Rate

Amount of

Registration

Fee

Common Stock, par value $0. 0001 per share (the “Common Stock”)⁽²⁾

8,774,375

0.12

1,052,925

0.0001531

161.20

Total

1,052,925

161.20

(1)

Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(o) of the Securities Act of 1933, as amended (the “Securities Act”). Our Common Stock is not traded on any national exchange and in accordance with Rule 457. As of the date of this registration statement, we plan to engage with a market maker to file an application with the Financial Industry Regulatory Authority (“FINRA”) to have our Common Stock quoted on OTCQB. However, there can be no assurance that the application for quotation will be approved by FINRA.

(2)

Representing the resale by our selling shareholders of up to 8,774,375 shares of Common Stock

Bodhi Tree Biotechnology Inc S-1