Company: RETO
Filing Date: 2025-07-31
Form Type: F-3
Source: 0001213900-25-070052
Chunk: 53

Company: ReTo Eco-Solutions, Inc.
Filing Date: 2025-07-31
Form: F-3
Chunk 53
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 if it is ultimately determined that the director is not entitled to be indemnified by the company.

With regard to conflicts of
interest, any director of the Company who is interested in a transaction into which the Company has entered or will enter may vote on
a matter relating to that transaction as long as he or she has disclosed the interest to each other director of the Company.

We are permitted under the
M&A to purchase directors and officers insurance for each of the directors and officers of the Company whether or not the Company
has the power to indemnify that person under the M&A.

Insofar as indemnification
for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling the Company pursuant to
Regulation 14 of the M&A, the Company has been informed that in the opinion of the SEC such indemnification is against public policy
as expressed in the Securities Act and is therefore unenforceable.

Item 9. Exhibits.

The following exhibits are
filed herewith or incorporated by reference:

| Exhibit No. |     | Exhibit Description                                                                                                                                                                  |
| 3.1         |     | Amended and Restated Memorandum and Articles of Association (incorporated herein by reference to Exhibit 3.1 to the Company’s  Form 6-K (File No. 001-38307) filed on May 13, 2025). |
| 5.1*        |     | Opinion of Mourant Ozannes regarding the legality of the securities being registered.                                                                                                |
| 23.1*       |     | Consent of YCM CPA INC.                                                                                                                                                              |
| 23.2*       |     | Consent of Wei, Wei & Co., LLP.                                                                                                                                                      |
| 23.3*       |     | Consent of Mourant Ozannes (included in Exhibit 5.1).                                                                                                                                |
| 24.1*       |     | Power of Attorney (included on the signature page).                                                                                                                                  |
| 107*        |     | Filing Fee Table.                                                                                                                                                                    |

| * | Filed herewith. |

<div align='center'>II-1</div>

Item 10. Undertakings.

| (a) | The undersigned registrant hereby undertakes: |

| (1) | To file, during any period in which offers or sales are being    
 made, a post-effective amendment to this registration statement: |

| (i) | to include any prospectus required by Section 10(a)(