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.