EXHIBIT 107

Calculation of Filing Fee Tables

FORM S-1
(Form Type)

Sichuan Wanma Benteng Technology Co., Ltd.

(Exact Name of Registrant as Specified in its Charter)

	Security Type(1)	Security Class Title	Fee Calculation or Carry Forward Rule		Amount Registered		Proposed Maximum Offering Price Per Unit		Maximum Aggregate Offering Price (1)(2)		Fee Rate		Amount of Registration Fee(3)

Fees to Be Paid	Ordinary shares, $0.0025 par value(2)	Equity		457(a)		7,000,000	$	10.00	$	70,000,000		0.0001476	$	10,332.00

Fees Previously Paid													$	0.00

Carry Forward Securities	N/A									N/A
	Total Offering Amounts								$	70,000,000			$	10,332.00
	Total Fees Previously Paid													0
	Total Fee Offsets													0
	Net Fee Due (4)												$	10,332.00

Table 1: Newly Registered and Carry Forward Securities

(1)	Estimated solely for the purpose of computing the amount of the registration fbe pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).

(2)	Pursuant to Rule 416 under the Securities Act, there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from share sub-divisions, share capitalizations or similar transactions.

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

(4)	Registration fee will be paid when this Registration Statement is publicly filed with the SEC under Section 6(b) of Securities Act.

Table 2: Fee Offset Claims and Sources

Registrant or
Filer Name

Form or
Filing Type

File
Number

Initial
Filing Date

Filing Date

Fee Offset
Clabmed

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 450(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

Sichuan Wanma Benteng Technology Co., LTD S-1