Company: DKI
Filing Date: 2025-06-13
Form Type: F-1
Source: 0001641172-25-015001
Chunk: 199

Company: DarkIris Inc.
Filing Date: 2025-06-13
Form: F-1
Chunk 199
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 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 |     | $ |     1,056.39 |
| Nasdaq Capital Market Listing Fee                   |     | $ |       50,000 |
| FINRA Filing Fee                                    |     | $ |        1,535 |
| Legal Fees and Other Expenses                       |     | $ |      580,000 |
| Accounting Fees and Expenses                        |     | $ |      340,000 |
| Printing and Engraving Expenses                     |     | $ |        8,000 |
| Miscellaneous Expenses                              |     | $ |       20,000 |
| Total                                               |     | $ | 1,000,591.39 |

<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 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 underwriters by Robinson & Cole LLP. Certain legal matters as to Hong Kong law in connection with this Offering will be passed upon for the underwriters by Stevenson, Wong & Co.

| 112 |

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

The consolidated financial statements of September 30, 2024 and 2023, included in this prospectus have been so included in reliance on the report of Enrome LLP, Independent Registered Public Accounting Firm, an independent registered public accounting firm, given on the authority of said firm as experts in auditing and accounting. The office of Enrome LLP is located at 143 Cecil Street #19-03/04GB Building Singapore 069542 .

<div align='center'>ENFORCEMENT OF CIVIL LIABILITIES</div>

We