Exhibit 107
Calculation of Filing Fee Tables
… F-1…..
(Form Type)
…………………………… Kepuni Holdings Inc..………………………..…
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered and Carry Forward Securities
| Security Type | Security Class Title | Fee Calculation or Carry Forward Rule | Amount Registered | Proposed Maximum Offering Price Per Unit | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee | 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 | Equity | Ordinary shares, par value US$0.001 per share (1) | 457(o) | [●] | $[●] | $28,750,000 | $0.0000927 | $3,136.63 | | | | |
Fees to be Paid | Equity | Underwriter Warrants(2) | other | — | — | — | — | — | | | | |
Fees to be Paid | Equity | Ordinary shares underlying Underwriters’ Warrants | 457(o) | [●] | $[●] | $2,012,500 | $0.0000927 | $219.56 | | | | |
Fees Previously Paid | Equity | | -- | -- | -- | -- | -- | $3,356.19 | | | | |
Carry Forward Securities |
Carry Forward Securities | | | | | | | | | | | | |
| Total Offering Amounts | | | $30,762,500 | | | | | |
| Total Fees Previously Paid | | | $3,356.19 | | | | | |
| Total Fee Offsets | | | $0 | | | | | |
| Net Fee Due | | | $0 | | | | | |
(1) In accordance with Rule 416(a), we are also registering an indeterminate number of additional ordinary shares that shall be issuable pursuant to Rule 416 to prevent dilution resulting from share splits, share dividends or similar transactions.
(2) We have agreed to issue to the Underwriter and to register herein warrants to purchase up to ordinary shares (equal to seven percent (7%) of the ordinary shares sold in this offering, inclusive of the Underwriter Over-Allotment option to purchase an additional ordinary shares) and to also register herein such underlying ordinary shares. The warrants will be at any time, and from time to time, in whole or in part, commencing from the closing of the offering and expiring five years from the effectiveness of the offering. The warrants are exercisable at 100% of the offering price of the ordinary shares. The Underwriter Warrant shall not be callable or cancellable.