Exhibit 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

Smart Powerr Corp.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

	Security Type	Security Class Title		Fee Calculation or Carry Forward Rule		Amount Registered (1)			Proposed Maximum Offering Price Per Unit (2)			Maximum Aggregate Offering Price (3)		Fee Rate		Amount of Registration Fee		Carry Forward Form Type		Carry Forward File Number		Carry Forward Initial effective date	Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward
Newly Registered Securities
Fees to Be Paid	Equity		Common Stock, par value $0.0001 per share		—		—			—			—		—		—
	Equity		Preferred Stock, par value $0.0001 per share		—		—			—			—		—		—
	Debt		Debt Securities		—		—			—			—		—		—
	Other		Warrants		—		—			—			—		—		—
	Other		Rights		—		—			—			—		—		—
	Other		Units		—		—			—			—		—		—
	Unallocated (Universal) Shelf		—		457(o)			(1)			(2)	$	50,000,000	$	0.00014760	$	7,380
Fees Previously Paid	—		—		—		—			—			—		—		—
Carry Forward Securities
Carry Forward Securities	—		—		—		—			—			—						—		—	—	—
	Total Offering Amounts											$	50,000,000			$	7,380
	Total Fees Previously Paid																—
	Total Fee Offsets															$	—
	Net Fee Due															$	7,380

(1) The registrant is registering an indeterminate number of securities for offer and sale from time to time at indeterminate prices, which shall have an aggregate offering price not to exceed $50,000,000. In addition, pursuant to Rule 416(a) under the Securities Act of 1933, as amended, this registration statement shall be deemed to cover any additional number of securities that may be issued from time to time to prevent dilution as a result of a distribution, split, combination, or similar transaction. Securities registered hereunder may be sold separately, or together with other securities registered hereunder. Includes consideration to be received by the registrant, if applicable, for registered securities that are issuable upon exercise, conversion, or exchange of other registered securities.

(2) The proposed maximum aggregate offering price per class of security will be determined from time to time by the registrant in connection with the issuance by the registrant of the securities registered hereunder and is not specified as to each class of security pursuant to Instructions to the Calculation of Filing Fee Tables and Related Disclosure (2)(A)(iii)(b) of Form S-3 under the Securities Act.

(3) Estimated solely for the purpose of computing the amount of the registration fee pursuant to Rule 457(o) under the Securities Act.