Company: GINT
Filing Date: 2025-03-12
Form Type: DRS/A
Source: 0001213900-25-022887
Chunk: 204

Company: Gifts International Holdings Ltd
Filing Date: 2025-03-12
Form: DRS/A
Chunk 204
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 these activities, and may discontinue any of these activities at any time without notice. These transactions may be effected on the Nasdaq Capital Market, in the over -the -countermarket, or otherwise. 138

EXPENSES RELATED TO OFFERING The following table sets forth the costs and expenses other than underwriting discounts and commissions, payable by us in connection with the offer and sale of Class A Ordinary Shares in this offering. All amounts listed below are estimates except the SEC registration fee, Nasdaq Capital Market listing fee and the Financial Industry Regulatory Authority (“FINRA”) filing fee.

| Itemized expense                  |     | Amount |             |
|:----------------------------------|:----|:-------|:------------|
| SEC registration fee              |     | $      | [2,577]     |
| FINRA filing fee                  |     |        | [3,024]     |
| Nasdaq Capital Market listing fee |     |        | [50,000]    |
| Printing and engraving expenses   |     |        | [30,000]    |
| Legal fees and expenses           |     |        | [722,744]   |
| Underwriter accountable expenses  |     |        | [175,000]   |
| Accounting fees and expenses      |     |        | [286,954]   |
| Miscellaneous                     |     |        | [77,308]    |
| Total                             |     | $      | [1,347,606] |

____________ *To be filed by amendment.

139 LEGAL MATTERS We are being represented by Loeb & Loeb LLP with respect to certain legal matters of U.S. federal securities laws and by David Fong & Co. with respect to certain legal matters of Hong Kong laws. The underwriter is being represented by Sichenzia Ross Ference Carmel LLP, New York, New York, with respect to legal matters of United States federal and New York State law, in connection with this offering. The legal matters concerning this offering relating to British Virgin Islands law will be passed upon for us by Ogier. The legal matters as to the PRC laws will be passed upon for us by Beijing Dacheng Law Offices, LLP (Shenzhen). The legal matters as to the Macau laws will be passed upon for us by STA Advogados. EXPERTS The combined financial statements for the years ended March 31, 2023 and 2024, included in this prospectus have been so included in reliance on the