Exhibit 107
Calculation of Filing Fee Table
Form S-8
(Form Type)
Massimo Group
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered Securities
| Security Type | Security Class Title | Fee Calculation Rule | Amount Registered(1) | Proposed Maximum Offering Price Per Unit | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee | |||||||||||||||
| Equity | 2024 Equity Incentive Plan Common Stock, $0.001 par value per share | Rule 457(c) and Rule 457(h) | 2,000,000 | $ | 3.63 | (2) | $ | 7,260,000 | 0.0001476 | $ | 1,071.58 | |||||||||||
| Total Offering Amounts | $ | 7,260,000 | 1,071.58 | |||||||||||||||||||
| Total Fee Offsets | — | |||||||||||||||||||||
| Net Fee Due | $ | 1,071.58 | ||||||||||||||||||||
| (1) | Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement on Form S-8 shall also cover any additional shares of common stock (“Common Stock”) of Massimo Group (the “Registrant”) that become issuable under the Registrant’s 2024 Equity Incentive Plan by reason of any stock dividend, stock split, recapitalization or other similar transaction. |
| (2) | Estimated solely for the purposes of calculating the registration fee pursuant to Rules 457(c) and 457(h)(1) of the Securities Act based upon the average of the high and low prices reported on The Nasdaq Capital Market per share of our Common Stock on April 15, 2024. |
