Company: NEGG
Filing Date: 2025-04-28
Form Type: 20-F
Source: 0001213900-25-036055
Chunk: 156

Company: Newegg Commerce, Inc.
Filing Date: 2025-04-28
Form: 20-F
Item: Item 16A
Chunk 156
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Item 16A. Audit Committee Financial Expert

Our Board has determined that each director appointed
to the Audit Committee is financially literate and is independent as defined under Nasdaq Listing Rules. Our board also has determined
that Mr. Gregory Moore qualifies as an audit committee financial expert within the meaning of the SEC rules or possesses financial sophistication
within the meaning of the Nasdaq Listing Rules. Refer to “ Item 6. Directors, Senior Management and Employees” for further
detail on each of their backgrounds.

Item 16B. Code of Ethics