Smart Digital (SDM) F-1 Registration statement (foreign)

Exhibit 107

Filing Fee Table

           F-1         

(Form Type)

Smart Digital Group Limited    

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

			Fee			Proposed		Proposed
			Calculation			Maximum		Maximum
		Security	or Carry			Offering		Aggregate				Amount of
	Security	Class	Forward	Amount		Price Per		Offering				Registration
	Type	Title	Rule	Registered		Unit		Price(1)		Fee Rate		Fee
Fees to Be Paid	Equity	Ordinary shares, no par value (2)	Rule 457(a)		1,500,000	$	6.00	$	9,000,000		0.00015310	$	1,377.9
Fees to be Paid	Equity	Representative’s Warrants(3)	Rule 457(g)		-		-		-		-		-
	Equity	Ordinary Shares underlying Representative’s Warrants	Rule 457(a)		120,000	$	6.90	$	828,000		0.00015310		126.8
	Total Offering Amounts							$	9,828,000			$	1,504.7
	Total Fees Previously Paid											$	0
	Total Fee Offset											$	0
	Net Fee Due											$	1,504.7

(1)	Estimated solely for the purpose of determining the amount of registration fee in accordance with Rule 457(a) under the Securities Act of 1933, as amended (the “Securities Act”). Includes ordinary shares that may be purchased by the underwriters pursuant to their option to purchase additional ordinary shares to cover over-allotment, if any.
(2)	In accordance with Rule 416, the Registrant is also registering an indeterminate number of additional ordinary shares that shall be issuable after the date hereof as a result of share splits, share dividends, or similar transactions.
(3)	In accordance with Rule 457(g) under the Securities Act, no separate registration fee is required with respect to the warrants registered hereby.