Exhibit 107

CALIFORNIA FIRST LEASING CORPORATION
Calculation of Filing Fee Table
Table 1: Transaction Valuation
		Transaction		Fee		Amount of
		Valuation (1)		Rate		Filing Fee (2)
Fees to Be Paid	$	6,502,138.50	$	0.00014760	$	959.72
Fees Previously Paid		—				487.08
Total Transaction Valuation	$	6,502,140
Total Fees Due for Filing					$	959.72
Total Fees Previously Paid						487.08
Total Fee Offsets						—
Net Fee Due					$	472.64

(1) Calculated solely for purposes of determining the amount of the filing fee. This amount is based upon the offer to purchase up to 394,069 shares of common stock at the tender offer price of $16.50 per share.

(2) The amount of the filing fee, calculated in accordance with Rule 0-11 under the Securities Exchange Act of 1934, as amended, equals $147.60 per each million dollar of the transaction valuation.

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