EXHIBIT 107

CALCULATION OF REGISTRATION FEE

Title of each			Proposed		Proposed
Class of			Maximum		Maximum
Securities	Securities		Offering		Aggregate		Amount of
to be	to be		Price Per		Offering		Registration
Registered	Registered		Share (1)		Price		Fee (2)
Common stock-New Issue		8,000,000		0.05	$	400,000	$	37.08
Total					$	400,000	$	37.08

_____________ 

(1) This is an initial offering of securities by the registrant and no current trading market exists for our common stock. The Offering price of the common stock offered hereunder has been arbitrarily determined by the Company and bears no relationship to any objective criterion of value. The price does not bear any relationship to the assets, book value, historical earnings or net worth of the Company. 

(2) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457.