Company: TOP
Filing Date: 2025-03-14
Form Type: POS AM
Source: 0001213900-25-024160
Chunk: 83

Company: TOP Financial Group Ltd
Filing Date: 2025-03-14
Form: POS AM
Chunk 83
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(a) of the Securities Act of 1933 shall be deemed       
 to be part of and included in the registration statement as of the earlier of the date such form of prospectus is first used after       
 effectiveness or the date of the first contract of sale of securities in the offering described in the prospectus. As provided in        
 Rule 430B, for liability purposes of the issuer and any person that is at that date an underwriter, such date shall be deemed to         
 be a new effective date of the registration statement relating to the securities in the registration statement to which that prospectus  
 relates, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. Provided,        
 however, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a        
 document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration 
 statement will, as to a purchaser with a time of contract of sale prior to such effective date, supersede or modify any statement        
 that was made in the registration statement or prospectus that was part of the registration statement or made in any such document       
 immediately prior to such effective date; or                                                                                             |

<div align='center'>II-2</div>

| (ii) | If the registrant is subject to Rule 430C, each prospectus filed pursuant                                                                
 to Rule 424(b) as part of a registration statement relating to an offering, other than registration statements relying on Rule 430B      
 or other than prospectuses filed in reliance on Rule 430A, shall be deemed to be part of and included in the registration statement      
 as of the date it is first used after effectiveness. Provided, however, that no statement made in a registration statement or prospectus 
 that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration  
 statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior         
 to such first use, supersede or modify any statement that was made in the registration statement or prospectus that was part of the      
 registration statement or made in any such document immediately prior to such date of first use.                                         |

| (6) | That, for the purpose of determining liability of the registrant under                                                               
 the Securities Act of 1933 to any purchaser in the initial distribution of the securities: The undersigned registrant undertakes