Company: XHG
Filing Date: 2025-09-09
Form Type: F-3
Source: 0001213900-25-086186
Chunk: 91

Company: XChange TEC.INC
Filing Date: 2025-09-09
Form: F-3
Chunk 91
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 PRC Civil Procedures Law, based either on treaties
between China and the country where the judgment is made or on principles of reciprocity between jurisdictions. In addition, according
to the PRC Civil Procedures Law, courts in the PRC will not enforce a foreign judgment against us or our directors and officers if they
decide that the judgment violates the basic principles of PRC law or national sovereignty, security or public interest. As a result, it
is uncertain whether and on what basis a PRC court would enforce a judgment rendered by a court in the U.S. or the Cayman Islands.

<div align='center'>50

LEGAL MATTERS</div>

Except as otherwise set forth in the applicable
prospectus supplement, certain legal matters in connection with the securities offered pursuant to this prospectus will be passed upon
for us by ArentFox Schiff LLP our special United States counsel, to the extent governed by the laws of the State of New York, and by Conyers
Dill & Pearman, our special legal counsel as to Cayman Islands law, to the extent governed by the laws of the Cayman Islands. Legal
matters as to PRC law will be passed upon for us by Beijing Kingdom Law Firm, our counsel as to PRC law. If legal matters in connection
with offerings made pursuant to this prospectus are passed upon by counsel to underwriters, dealers or agents, such counsel will be named
in the applicable prospectus supplement relating to any such offering.

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

The consolidated financial statements as of September
30, 2024 and 2023 and for the years ended September 30, 2024 and 2023 incorporated in this prospectus by reference to our annual report
on Form 20-F for the year ended September 30, 2024 have been so incorporated in reliance on the report of Onestop Assurance PAC, an independent
registered public accounting firm, given on the authority of said firm as experts in auditing and accounting. Such consolidated financial
statements have been so incorporated in reliance upon the report of such firm given upon their authority as experts in accounting and
auditing.

The office of Onestop Assurance PAC is located
at 10 Anson Road, #06-15 International Plaza, Singapore 079903.

<div align='center'>WHERE YOU CAN FIND MORE INFORMATION ABOUT US</div>

We are currently subject to periodic reporting
and other informational requirements of the Exchange Act as applicable to foreign private