Company: NIVFW
Filing Date: 2025-10-31
Form Type: 424B3
Source: 0001213900-25-104469
Chunk: 190

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-31
Form: 424B3
Chunk 190
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 report of
J & S Associate PLT (“J & S”), an independent registered public accounting firm, given on the authority of said firm
as an expert in auditing and accounting. For the years ended December 31, 2022 included in this prospectus have been so included in reliance
on the report of WWC, P.C., an independent registered public accounting firm, given on the authority of said firm as an expert in auditing
and accounting.

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

The following are the estimated
expenses of the issuance and distribution of the securities being registered under the Registration Statement of which this prospectus
forms a part, all of which will be paid by us. With the exception of the SEC registration fee, all amounts are estimates and may change:

| SEC registration fee      |     | $ |       |   |
| Printer fees and expenses |     | $ | 1,500 | * |
| Legal fees and expenses   |     | $ |       | * |
| Miscellaneous             |     | $ | 5,000 | * |
| Total                     |     | $ |       |   |

| * | An estimate                                                        
 of expected legal fees and expenses and printer fees and expenses. |

<div align='center'>108

ENFORCEABILITY OF CIVIL LIABILITIES</div>

We are incorporated under
the laws of the British Virgin Islands with limited liability. We are incorporated in the British Virgin Islands because of certain benefits
associated with being a British Virgin Islands company, such as political and economic stability, an effective judicial system, a favorable
tax system, the absence of exchange control or currency restrictions and the availability of professional and support services. However,
the British Virgin Islands has a less developed body of securities laws as compared to the United States and provides protections for
investors to a lesser extent. In addition, British Virgin Islands companies may not have standing to sue before the federal courts of
the United States.

Substantially all of our
assets are located outside the United States. In addition, a majority of our directors and officers are nationals and/or residents of
countries other than the United States, and all or a substantial portion of such persons’ assets are located outside the United
States. As a result, it may be difficult for investors to effect service of process within the United States upon us or such persons
or to enforce against them or against us, judgments obtained in United States courts, including judgments predicated upon the civil liability
provisions