Company: GRRR
Filing Date: 2025-07-02
Form Type: 424B5
Source: 0001213900-25-060827
Chunk: 78

Company: Gorilla Technology Group Inc.
Filing Date: 2025-07-02
Form: 424B5
Chunk 78
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 amount of shares in Gorilla Technology Group Inc. or our subsidiaries
which is material to them, or has a material, direct or indirect economic interest in us or depends on the success of the securities which
may be offered under this prospectus. Any update or change in the interests of our named experts and counsel will be included in a prospectus
supplement or other offering materials relating to an offering of our securities.

<div align='center'>LEGAL MATTERS</div>

The validity of any ordinary
shares or preference shares offered by this prospectus will be passed upon for us by Travers Thorp Alberga. The validity of any securities,
other than any ordinary Shares or preference shares, offered by this prospectus will be passed upon for us by Pillsbury Winthrop Shaw
Pittman LLP, New York, New York.

<div align='center'>EXPERTS</div>

The financial statements incorporated
in this prospectus by reference to the Annual Report on Form 20-F for the year ended December 31, 2022 have been so incorporated in reliance
on the report of PricewaterhouseCoopers, Taiwan, an independent registered public accounting firm, given on the authority of said firm
as experts in auditing and accounting. The registered business address of PricewaterhouseCoopers, Taiwan is 27F, No. 333, Sec. 1,
Keelung Rd., Xinyi Dist., Taipei 11012, Taiwan

<div align='center'>25

WHERE YOU CAN FIND ADDITIONAL INFORMATION</div>

We have filed with the SEC
a registration statement on Form F-3 with respect to the securities offered hereby. This prospectus, which forms a part of the registration
statement, does not contain all of the information set forth in the registration statement and the exhibits thereto. The registration
statement includes and incorporates by reference additional information and exhibits. Statements made in this prospectus concerning the
contents of any contract, agreement or other document filed as an exhibit to the registration statement are summaries of the material
terms of such contracts, agreements or documents, but do not repeat all of their terms. Reference is made to each such exhibit for a more
complete description of the matters involved and such statements shall be deemed qualified in their entirety by such reference. The registration
statement and the exhibits and schedules thereto filed with the SEC are available without charge on the website maintained by the SEC
at http://www.sec.gov that contains periodic reports and other information regarding registrants that file