| Calculation of Filing Fee Tables | |||
| S-1 | |||
| UNIVERSAL SAFETY PRODUCTS, INC. | |||
| 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 | Common stock, par value $0.01 per share | 457(a) | 10,600,000 | $ 3.87 | $ 41,022,000.00 | 0.0001381 | $ 5,665.14 | ||||
| Fees Previously Paid | |||||||||||||
| Carry Forward Securities | |||||||||||||
| Carry Forward Securities | |||||||||||||
| Total Offering Amounts: | $ 41,022,000.00 | $ 5,665.14 | |||||||||||
| Total Fees Previously Paid: | $ 0.00 | ||||||||||||
| Total Fee Offsets: | $ 0.00 | ||||||||||||
| Net Fee Due: | $ 5,665.14 | ||||||||||||
| Offering Note |
| 1 | (a) Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional shares of common stock that become issuable pursuant to those convertible promissory notes in the aggregate principal face amount of $10,000,000 (the "Convertible Notes") issued or issuable by Universal Safety Products, Inc. (the "Company") to SJC Lending, LLC (the "Selling Stockholder") pursuant to that certain securities purchase agreement by and between the Company and the Selling Stockholder dated as of June 12, 2026 (the "Purchase Agreement"), as amended by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected that results in an increase to the number of outstanding shares of the Company's common stock ("Common Stock"), as applicable. (b) Represents shares of Common Stock issuable upon conversion of the Convertible Notes to be sold by the Company to the Selling Stockholder pursuant to the Purchase Agreement. (c) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) under the Securities Act, based upon the average of the high and low prices of the Common Stock, as reported on the NYSE American on July 8, 2026, which date is within five business days prior to the filing of this registration statement. | ||||||
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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 | |
|---|---|---|---|---|---|---|---|