Company: NTCL
Filing Date: 2025-12-29
Form Type: F-3
Source: 0001104659-25-124826
Chunk: 98

Company: NetClass Technology Inc
Filing Date: 2025-12-29
Form: F-3
Chunk 98
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 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 for the year ended September 30, 2024 as set forth in this prospectus, have been audited by Wei, Wei & Co., LLP, an
independent registered public accounting firms, as stated in their report (which report is dated February 18, 2025). Such financial
statements have been so included in reliance upon the report of such firm given upon their authority as experts in auditing and accounting.
The office of Wei, Wei & Co., LLP was located at 133-10 39 Avenue, Flushing, New York, NY, 11354.

The consolidated financial statements as of September 30,
2023 and for each of the two years ended September 30, 2023 and 2022 as set forth in this prospectus, have been audited by Marcum
Asia CPAs LLP (which report is dated March 25, 2024), an independent registered public accounting firms, given on the authority of
said firm as experts in auditing and accounting. The office of Marcum Asia was located at 7 Pennsylvania Plaza Suite 830, New York,
NY 10001.

<div align='center'>INTERESTS OF EXPERTS AND COUNSEL</div>

No named expert of or counselor to us was employed
on a contingent basis, or owns an amount of our shares (or those of our subsidiaries) which is material to that person, or has a material,
direct or indirect economic interest in us or that depends on the success of the offering.

| 51 |

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

We are incorporated under the laws of the Cayman
Islands as an exempted company with limited liability. We are incorporated in the Cayman Islands to take advantage certain benefits associated
with being a Cayman Islands exempted company, such as:

| ● | political and economic stability; |

| ● | an effective judicial system; |

| ● | tax neutrality; |

| ● | the absence of exchange control or currency restrictions; and |

| ● | the availability of professional and support services. |

However, certain disadvantages accompany incorporation
in the Cayman Islands. These disadvantages include but are not limited to:

| ● | the Cayman Islands has a less developed