Exhibit 107

Calculation of Filing Fee Tables

S-1

(Form Type)

Senmiao Technology Limited

(Exact Name of Registrant as Specified in its Charter)

Not Applicable

(Translation of Registrant’s Name into English)

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 Share(2)

Maximum Aggregate Offering Price(2)

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, $0.0001 par value per share

Rule 457(c)

6,086,617

$0.89

$5,417,089

0.00011020

$596.96

N/A

N/A

N/A

N/A

Fees Previously Paid

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

$5,417,089

$596.96

Total Fees Previously Paid

$1,249.65

Total Fee Offsets

Net Fee Due

$0

(1) In accordance with Rule 416 under the Securities Act of 1933, as amended, this registration statement shall also be deemed to cover any additional securities that may from time to time be offered or issued to prevent dilution resulting from stock splits, stock dividends or similar transactions.

(2) Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rules 457(c) under the Securities Act of 1933, as amended, based on the average of the high and low prices of the Registrant’s Common Stock on May 4, 2023.

(3) Registration fee previously paid for the registration of the same type of securities under a Form S-3, Registration No. 333-261424, which had later been withdrawn.