Exhibit 107

CALCULATION OF FILING FEE TABLES

F-1

Nihon Shintatsu Co., Ltd.

Table 1: Newly Registered Securities

Line Item Type		Security Type		Security Class Title		Notes				Fee Calculation Rule				Amount Registered				Proposed Maximum Offering Price Per Unit				Maximum Aggregate Offering Price				Fee Rate				Amount of Registration Fee

Newly Registered Securities
Fees to be Paid		Equity		Common Shares, no par value per share			(1	)			457(o)				1,250,000			$	6.00			$	7,500,000				0.0001531			$	1,148.25

Total Offering Amounts:																						$	7,500,000								1,148.25
Total Fees Previously Paid:																															0
Total Fee Offsets:																															0.00
Net Fee Due:																														$	1,148.25

N/A

Offering Note(s)

(1)	There is no current market for the securities or price at which the shares are being offered. Estimated solely for the purpose of determining the amount of registration fee in accordance with Rule 457(o) under the Securities Act of 1933, as amended (the “Securities Act”).