Company: AGCC
Filing Date: 2025-06-03
Form Type: DRS/A
Source: 0001213900-25-050599
Chunk: 184

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-06-03
Form: DRS/A
Chunk 184
---
 Sale of Investment Products and MAS Notice FAA -N 16: Notice on Recommendations on Investment Products). United Arab Emirates The Class A Ordinary Shares have not been offered or sold, and will not be offered or sold, directly or indirectly, in the United Arab Emirates, except: (1) in compliance with all applicable laws and regulations of the United Arab Emirates; and (2) through persons or corporate entities authorized and licensed to provide investment advice and/or engage in brokerage activity and/or trade in respect of foreign securities in the United Arab Emirates. The information contained in this prospectus does not constitute a public offer of securities in the United Arab Emirates in accordance with the Commercial Companies Law (Federal Law No. 8 of 1984 (as amended)) or otherwise and is not intended to be a public offer and is addressed only to persons who are sophisticated investors. 126

EXPENSES RELATED TO THIS OFFERING Set forth below is an itemization of the total expenses, excluding underwriting discounts and commissions, expected to be incurred in connection with the offer and sale of the Class A Ordinary Shares by us. With the exception of the SEC registration fee, Nasdaq listing fee and the Financial Industry Regulatory Authority Inc. filing fee, all amounts are estimates.

| SEC registration fee                                    |     | US$ |
| Nasdaq listing fee                                      |     |     |
| Financial Industry Regulatory Authority Inc. filing fee |     |     |
| Printing and engraving expenses                         |     |     |
| Legal fees and expenses                                 |     |     |
| Accounting fees and expenses                            |     |     |
| Transfer agent expenses                                 |     |     |
| Miscellaneous                                           |     |     |
| Total                                                   |     | US$ |

We will bear these expenses and the underwriting discounts and commissions incurred in connection with the offer and sale of the Class A Ordinary Shares by us.

127 LEGAL MATTERS We are being represented by Concord & Sage PC with respect to certain legal matters as to United States federal securities and New York State law. The underwriters are represented by The Crone Law Group, P.C. with respect to certain legal matters as to United States federal securities and New York State law. The validity of the Class A Ordinary Shares offered in this offering will be passed upon for us by Harney Westwood & Riegels. Certain legal matters as to Hong Kong law will be passed upon for us by SH Wong & Co. Concord & Sage PC may rely upon Harney Westwood & Riegels with respect to matters governed by Cay