0001952853
EX-FILING FEES
0001952853
2025-07-01
2025-07-01
0001952853
1
2025-07-01
2025-07-01
0001952853
2
2025-07-01
2025-07-01
iso4217:USD
xbrli:shares
iso4217:USD
xbrli:shares
xbrli:pure
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
Fees
Previously Paid
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 | |
Common Stock | |
Rule 457(c) and Rule 457(h) | |
| 2,000,000 | | |
$ | 2.17 | (2) | |
$ | 4,340,000.00 | | |
| 0.00015310 | | |
$ | 664.45 | |
Equity | |
Common Stock | |
Rule 457(c) and Rule 457(h) | |
| 2,000,000 | | |
| - | (3) | |
| - | | |
| 0.00015310 | | |
| - | |
| |
| |
| |
| | | |
| | | |
| | | |
| | | |
| | |
Total Offering Amounts | | |
| | | |
$ | 4,340,000.00 | | |
| | | |
| 664.45 | |
Total Fee Offsets | | |
| | | |
| | | |
| | | |
| — | |
Net Fee Due | | |
| | | |
| | | |
| | | |
$ | 664.45 | |
(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) 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 June 25, 2025. |
|
|
(3) |
Shares
of common stock issuable pursuant to Massimo Group 2024 Equity Incentive Plan have been previously registered on registration statement
on Form S-8, as amended (File Nos. 333-278831) (the “Prior Registration Statement”). As described in more detail in the
Explanatory Note, pursuant to Rule 429 under the Securities Act this Registration Statement is deemed to be a post-effective amendment
to the Prior Registration Statement. |