Filing Fee Exhibit
Ex-Filing Fees
CALCULATION OF FILING FEE TABLES
S-1
Estrella Immunopharma, Inc.
Table 1: Newly Registered and Carry Forward Securities
| Line Item Type | Security Type | Security Class Title | Notes | Fee Calculation Rule | Amount Registered | Proposed Maximum Offering Price Per Unit | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee | ||||||||||||
| Newly Registered Securities | |||||||||||||||||||||
| Fees to be Paid | Equity | Common stock, $0.0001 par value per share | (1) | 457(a) | 2,541,206 | $ | 1.6750 | $ | 4,256,520.05 | 0.0001381 | $ | 587.83 | |||||||||
| Total Offering Amounts: | $ | 4,256,520.05 | 587.83 | ||||||||||||||||||
| Total Fees Previously Paid: | 0.00 | ||||||||||||||||||||
| Total Fee Offsets: | 0.00 | ||||||||||||||||||||
| Net Fee Due: | $ | 587.83 | |||||||||||||||||||
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Offering Note(s)
| (1) | Consists of an aggregate of 2,541,206 shares of Common Stock issued and that may be sold by the selling stockholders set forth in the Registration Statement, The proposed maximum offering price per share has been estimated solely for the purpose of calculating the amount of the registration fee in accordance with Rule 457(c) under the Securities Act using the average of the high and low prices as reported on December 19, 2025 of $1.675. The proposed maximum offering price per unit is estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) (based on the average of the high and low prices of the Common Stock on December 19, 2025). |