Company: NEGG
Filing Date: 2025-04-28
Form Type: 20-F
Source: 0001213900-25-036055
Chunk: 157

Company: Newegg Commerce, Inc.
Filing Date: 2025-04-28
Form: 20-F
Item: Item 16B
Chunk 157
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Item 16B. Code of Ethics

We have adopted a Code of Business Conduct and
Ethics, which is posted on our website at [www. newegg. com/corporate/about], that applies to all employees and each of officers, including
our Chief Executive Officer, Chief Financial Officer and Chief Accounting Officer. Written copies of the Code of Business Conduct and
Ethics are available free of charge upon written request to us at the address on the first page of this annual report. If we make any
substantive amendments to the code of ethics or grant any waivers, including any implicit waiver, from a provision of these codes to our
Chief Executive Officer or Chief Financial Officer, we will disclose the nature of such amendment or waiver on our website.

Item 16C. Principal Accountant Fees and Services