POS AM EX-FILING FEES 0001969863 333-291851 true false N/A 0001969863 1 2026-03-17 2026-03-17 0001969863 2 2026-03-17 2026-03-17 0001969863 3 2026-03-17 2026-03-17 0001969863 4 2026-03-17 2026-03-17 0001969863 5 2026-03-17 2026-03-17 0001969863 1 2026-03-17 2026-03-17 0001969863 2 2026-03-17 2026-03-17 0001969863 2026-03-17 2026-03-17 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

F-1

SU Group Holdings Limited

Table 1: Newly Registered and Carry Forward 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   Units, each consisting of:       457(o)       $     $ 15,180,000.00   0.0001381   $ 2,096.36
Fees to be Paid   Equity   (i) One Pre-Funded Warrant   (1)   Other                   0.0001381     0.00
Fees to be Paid   Other   (ii) Two Warrants   (2)   Other                   0.0001381     0.00
Fees to be Paid   Equity   Class A Shares issuable upon exercise of the Pre-funded Warrants   (3)   Other                   0.0001381     0.00
Fees to be Paid   Equity   Class A Shares issuable upon exercise of the Warrants   (4)   Other       $     $ 30,360,000.00   0.0001381   $ 4,192.72
                                           
Total Offering Amounts:   $ 45,540,000.00         6,289.08
Total Fees Previously Paid:               0.00
Total Fee Offsets:               6,289.08
Net Fee Due:             $ 0.00

 

__________________________________________
Offering Note(s)

(1) No separate fee is required pursuant to Rule 457(g) under the Securities Act.

Pursuant to Rule 416 under the Securities Act, there are also being registered such indeterminate number of additional securities as may be issued to prevent dilution resulting from share splits,
share dividends or similar transactions.
(2) No separate fee is required pursuant to Rule 457(g) under the Securities Act.

Pursuant to Rule 416 under the Securities Act, there are also being registered such indeterminate number of additional securities as may be issued to prevent dilution resulting from share splits,
share dividends or similar transactions.
(3) No separate fee is required pursuant to Rule 457(g) under the Securities Act.

Pursuant to Rule 416 under the Securities Act, there are also being registered such indeterminate number of additional securities as may be issued to prevent dilution resulting from share splits,
share dividends or similar transactions.
(4) Pursuant to Rule 416 under the Securities Act, there are also being registered such indeterminate number of additional securities as may be issued to prevent dilution resulting from share splits, share dividends or similar transactions.

Table 2: Fee Offset Claims and Sources

                                                         
Line Item Type   Registrant or Filer Name   Notes   Form or Filing Type   File Number   Initial Filing Date   Filing Date   Fee Offset Claimed   Security Type Associated with Fee Offset Claimed   Security Title Associated with Fee Offset Claimed   Unsold Securities Associated with Fee Offset Claimed   Unsold Aggregate Offering Amount Associated with Fee Offset Claimed   Fee Paid with Fee Offset Source
                                                         
Rules 457(b) and 0-11(a)(2)
Rule 457(p)
Fee Offset Claims   SU Group Holdings Limited    (1)   F-1   333-291851   11/28/2025       $ 6,289.08   Equity   Units, each consisting of: (i) One Pre-Funded Warrant and (ii) Two Warrants     18,000,000   $ 15,163.38   $  
Fee Offset Sources   SU Group Holdings Limited    (2)   F-1   333-291851       11/28/2025                               6,289.08
                                                         

__________________________________________
Rule 457(p) Statement of Withdrawal, Termination, or Completion:

(1) The registrant previously paid an aggregate of $15,163.38 in filing fees in connection with this registration statement as initially filed. This Post-Effective Amendment reflects a reduction in the proposed maximum aggregate offering price. Pursuant to Rule 457(p), an amount of $6,289.08 of the previously paid filing fees are applied as an offset, and no additional filing fees are required for this amendment. As of the date of this filing there is $8,874.30 remaining for future fee offsets.

Offset Note(s):

(2) The registrant previously paid an aggregate of $15,163.38 in filing fees in connection with this registration statement as initially filed. This Post-Effective Amendment reflects a reduction in the proposed maximum aggregate offering price. Pursuant to Rule 457(p), an amount of $6,289.08 of the previously paid filing fees are applied as an offset, and no additional filing fees are required for this amendment. As of the date of this filing there is $8,874.30 remaining for future fee offsets.