| Calculation of Filing Fee Tables | |||
| S-1 | |||
| OFA Group | |||
| Table 1: Newly Registered and Carry Forward Securities | ☐Not Applicable |
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| Security Type | Security Class Title | Fee Calculation or Carry Forward Rule | Amount Registered | Proposed Maximum Offering Price Per Unit | Maximum Aggregate Offering Price | 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 | 1 | Equity | Ordinary Shares, par value $0.001 per share | Other | 3,000,000 | $ 0.23 | $ 690,000.00 | 0.0001381 | $ 95.29 | ||||
| Fees Previously Paid | |||||||||||||
| Carry Forward Securities | |||||||||||||
| Carry Forward Securities | |||||||||||||
| Total Offering Amounts: | $ 690,000.00 | $ 95.29 | |||||||||||
| Total Fees Previously Paid: | $ 0.00 | ||||||||||||
| Total Fee Offsets: | $ 0.00 | ||||||||||||
| Net Fee Due: | $ 95.29 | ||||||||||||
| Offering Note |
| 1 | Represents up to 3,000,000 Class A Ordinary Shares issuable to Atsion Opportunity Fund LLC - Series 1, pursuant to the Amendment No. 1 to the Conditional Waiver of Covenant dated June 4, 2026. Estimated solely for the purpose of calculating the registration fee, based on the average of the high and low prices of the Class A ordinary shares on The Nasdaq Stock Market LLC on June 3, 2026 ($0.23 per share), in accordance with Rule 457(c) of the Securities Act of 1933, as amended (the "Securities Act"). | ||||||
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| Table 2: Fee Offset Claims and Sources | ☑Not Applicable |
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| 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 | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Rules 457(b) and 0-11(a)(2) | |||||||||||||
| Fee Offset Claims | |||||||||||||
| Fee Offset Sources | |||||||||||||
| Rule 457(p) | |||||||||||||
| Fee Offset Claims | |||||||||||||
| Fee Offset Sources | |||||||||||||
| Table 3: Combined Prospectuses | ☐Not Applicable |
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| Security Type | Security Class Title | Amount of Securities Previously Registered | Maximum Aggregate Offering Price of Securities Previously Registered | Form Type | File Number | Initial Effective Date | |
|---|---|---|---|---|---|---|---|
| 1 | Equity | Ordinary Shares, par value $0.001 per share | 23,000,000 | $ 32,200,000.00 | F-1 | 333-289618 | 03/20/2026 |
| 2 | Equity | Ordinary Shares, par value $0.001 per share | 35,000,000 | $ 23,275,000.00 | F-1 | 333-292529 | 03/23/2026 |
| Prospectus Note |
| 1 | No registration fee is payable in connection with the securities previously registered on a registration statement on Form F-1 (File No. 333-289618) and From F-1 (File No. 333-292529), which was declared effective on March 20, 2026 (the "Prior ELOC Registration Statement") because such securities are being transferred from the Prior ELOC Registration pursuant to Rule 429(b) under the Securities Act. See "Statement Pursuant to Rule 429" in this registration statement. | ||||||
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| 2 | No registration fee is payable in connection with the securities previously registered on a registration statement on From F-1 (File No. 333-292529), which was declared effective on March 23, 2026 (the "Prior PIPE Registration Statement") because such securities are being transferred from the Prior PIPE Registration pursuant to Rule 429(b) under the Securities Act. See "Statement Pursuant to Rule 429" in this registration statement. | ||||||
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