Company: DKI
Filing Date: 2025-05-23
Form Type: DRS/A
Source: 0001641172-25-012167
Chunk: 186

Company: DarkIris Inc.
Filing Date: 2025-05-23
Form: DRS/A
Chunk 186
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 distributed or published in any jurisdiction, except under circumstances that will result in compliance with the applicable rules and regulations of that jurisdiction. Persons into whose possession this prospectus comes are advised to inform themselves about and to observe any restrictions relating to the offering and the distribution of this prospectus. This prospectus does not constitute an offer to sell or a solicitation of an offer to buy any securities offered by this prospectus in any jurisdiction in which such an offer or a solicitation is unlawful.

<div align='center'>EXPENSES OF THE OFFERING</div>

Set forth below is an itemization of the total expenses, excluding the underwriting discounts and commissions and non-accountable expense allowance, which are expected to be incurred in connection with the sale of Class A Ordinary Shares in this offering. With the exception of the registration fee payable to the SEC, the Nasdaq Capital Market listing fee and the filing fee payable to Financial Industry Regulatory Authority, Inc., or FINRA, all amounts are estimates.

| Securities and Exchange Commission 
 Registration Fee                   |     | $ | [*] |
| Nasdaq Capital Market Listing Fee  |     |   | [*] |
| FINRA Filing Fee                   |     |   | [*] |
| Legal Fees and Other Expenses      |     |   | [*] |
| Accounting Fees and Expenses       |     |   | [*] |
| Printing and Engraving Expenses    |     |   | [*] |
| Transfer Agent Expenses            |     |   | [*] |
| Miscellaneous Expenses             |     |   | [*] |
| Total                              |     |   | [*] |

* To be filed by amendment

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

The legal matters as to PRC law in connection with this offering and listing will be passed upon for us by AllBright Law Offices (Fuzhou), our PRC counsel. The legal matters concerning this offering relating to Cayman Islands law will be passed upon for us by Ogier. The legal matters concerning this offering relating to Hong Kong law will be passed upon for us by Bird & Bird. Certain other legal matters as to United States Federal and New York State law in connection with this Offering will be passed upon for us by Loeb & Loeb LLP. Loeb & Loeb LLP and [*] may rely upon AllBright Law Offices (Fuzhou) with respect to matters governed by PRC law. Certain legal matters as to U.S. federal law in connection with this Offering will be passed upon for the under