Exhibit 107

Calculation of Filing Fee Tables

Form F-1

(Form Type)

METROS DEVELOPMENT CO., LTD.

(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		Proposed Maximum Offering Price Per Unit		Maximum Aggregate Offering Price(2)		Fee Rate		Amount of Registration Fee (3)
Fees to be Paid	Equity	Common shares, no par value (1)	Rule 457(o)		—		—	$	18,687,500		0.0001476	$	2,758.28
	Total Offering Amounts							$	18,687,500			$	2,758.28
	Total Fees Previously Paid											$	—
	Total Fee Offsets											$	2,370.98
	Net Fee Due											$	387.30

(1)	Pursuant to Rule 416 under the Securities Act of 1933, as amended, or the Securities Act, the common shares registered hereby also include an indeterminate number of additional common shares as may from time to time become issuable by reason of stock splits, stock dividends, recapitalizations or other similar transactions.
(2)	Estimated solely for purposes of calculating the amount of the registration fee pursuant to Rule 457(o) under the Securities Act. Includes the offering price of common shares that the underwriters have the option to purchase to cover over-allotments, if any.
(3)	Calculated pursuant to Rule 457(o) based on an estimate of the proposed maximum aggregate offering price.

Table 2: Fee Offset Claims and Sources

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

Metros Development Co., Ltd.

F-1

333-274696

September 26, 2023

$

2,034.02

Common shares

(1)

Common shares

$

17,250,000

Fee Offset Claims

Metros Development Co., Ltd.

F-1/A-1

333-274696

October 19, 2023

$

336.96

Common shares

(1)

Common shares

$

20,740,430

Fee Offset Sources

Metros Development Co., Ltd.

F-1

333-274696

September 26, 2023

$

2,034.02

Fee Offset Sources

Metros Development Co., Ltd.

F-1/A-1

333-274696

October 19, 2023

$

336.96

(1) Pursuant to Rule 457(p) under the Securities Act, the registrant is partially offsetting the registration fee of $2,758.28 due under this registration statement by $2,370.98, which represents the registration fee previously paid with respect to $20,740,430 of unsold securities (the “Unsold Offset Securities”) previously registered on Form F-1 (File No. 333-274696) (“Prior Registration Statement”). Accordingly, a registration fee of $387.30 is due to be paid at this time. The offering of the Unsold Offset Securities pursuant to the Prior Registration Statement associated with the claimed fee offset pursuant to Rule 457(p) have been completed or terminated.