Company: MEGL
Filing Date: 2025-07-11
Form Type: F-1/A
Source: 0001641172-25-018709
Chunk: 163

Company: Magic Empire Global Ltd
Filing Date: 2025-07-11
Form: F-1/A
Chunk 163
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 with a prior Hong Kong judgment.

| 96 |

<div align='center'>EXPENSES RELATED TO THIS OFFERING</div>

Set forth below is an itemization of the total expenses, excluding the placement agents’ 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, and the filing fee payable to Financial Industry Regulatory Authority, Inc., or FINRA, all amounts are estimates.

| SEC registration fee         |     | $ |   1,240 |
| FINRA filing fee             |     |   |   1,715 |
| Legal fees and expenses      |     |   |  42,502 |
| Accounting fees and expenses |     |   |  10,000 |
| Miscellaneous                |     |   | 120,000 |
| Total                        |     |   | 175,457 |

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

Certain legal matters in connection with this offering with respect to United States federal securities law will be passed upon us by Loeb & Loeb LLP. The validity of the Class A ordinary shares offered in this offering and other certain legal matters as to BVI law will be passed upon for us by Ogier, our counsel as to BVI law. Certain legal matters as to Hong Kong law will be passed upon for us by Hastings & Co. VCL Law LLP is acting as U.S. securities counsel for the Placement Agent.

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

The consolidated financial statements as of and for the years ended December 31, 2023 and 2024 as set forth in this prospectus and elsewhere in the registration statement have been so included in reliance on the report of Marcum Asia CPAs LLP, an independent registered public accounting firm, given on their authority as experts in accounting and auditing. The office of Marcum Asia CPAs LLP is located at 7 Penn Plaza, Suite 830, New York, New York 10001.

<div align='center'>WHERE YOU CAN FIND ADDITIONAL INFORMATION</div>

We have filed with the SEC a registration statement (including amendments and exhibits to the registration statement) on Form F-1 under the Securities Act with respect to the Class A ordinary shares offered hereby. This prospectus, which constitutes a part of the registration statement, does not contain all of the information set forth in the registration statement or the exhibits filed therewith.