Company: MASK
Filing Date: 2025-12-02
Form Type: POS AM
Source: 0001185185-25-001899
Chunk: 242

Company: 3 E Network Technology Group Ltd
Filing Date: 2025-12-02
Form: POS AM
Chunk 242
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 The Company is not required to
have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required
to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness
of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included
performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing
procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures
in the financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management,
as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for
our opinion.

/s/ GGF CPA LTD

We have served as the Company’s auditor since 2025.

Guangzhou, Guangdong, China

November 14, 2025

<div align='center'>F-2

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM</div>

To the Board of Directors and Shareholders of
3 E Network Technology Group Limited

Opinion on the Financial Statements

We have audited, before the effects of the retrospective
adjustments resulting from discontinued operation discussed in Note 3 to the consolidated financial statements, the accompanying consolidated
balance sheets of 3 E Network Technology Group Limited and its subsidiaries (the “Company”) as of June 30, 2024 and 2023,
and the related consolidated statements of income and comprehensive income, changes in shareholders’ equity, and cash flows for
each of the years in the two-year period ended June 30, 2024, and the related notes (collectively referred to as the financial statements)
(the financial statements before the effects of the retrospective adjustments resulting from discontinued operation discussed in Note
3 to the financial statements are not presented herein). In our opinion, the financial statements, before the effects of the retrospective
adjustments resulting from discontinued operation discussed in Note 3 to the consolidated financial statements, present fairly, in all
material respects, the financial position of the Company as of June 30, 2024 and 2023 and the results of its operations and its cash flows
for each of the years in the two-year period ended June 30, 2024, in conformity with accounting principles generally accepted in the