EX-FILING FEES

Calculation of Filing Fee Tables
S-8
SharonAI Holdings Inc.

Table 1: Newly Registered Securities

	Security Type	Security Class Title	Fee Calculation Rule	Amount Registered	Proposed Maximum Offering Price Per Unit	Maximum Aggregate Offering Price	Fee Rate	Amount of Registration Fee
1	Equity	Class A Ordinary Common Stock, $0.0001 par value	Other	1,440,000	$ 57.62	$ 82,972,800.00	0.0001381	$ 11,458.54
Total Offering Amounts:						$ 82,972,800.00		$ 11,458.54
Total Fee Offsets:								$ 0.00
Net Fee Due:								$ 11,458.54

Offering Note

¹	Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional shares of Class A Ordinary Common Stock, par value $0.0001 per share ("Common Stock"), of SharonAI Holdings Inc. (the "Registrant") that become issuable under the SharonAI Holdings Inc. 2025 Omnibus Equity Incentive Plan, amended (the "Plan") by reason of any stock dividend, stock split, recapitalization or other similar transaction that increases the number of the outstanding shares of the Common Stock. In addition, pursuant to Rule 416(c) under the Securities Act, this Registration Statement shall also cover an indeterminate amount of interests to be offered or sold pursuant to the employee benefit plan described herein. Estimated solely for purposes of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act. The proposed maximum offering price per share is based on the average of the high and low price per share of Common Stock as reported on the Nasdaq Capital Market on September 21, 2026, which date is within five business days prior to the filing of this Registration Statement.

Table 2: Fee Offset Claims and Sources	☑Not Applicable

		Registrant or Filer Name	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
Rule 457(p)
Fee Offset Claims
Fee Offset Sources