Company: GURE
Filing Date: 2025-07-03
Form Type: S-3
Source: 0001193805-25-000970
Chunk: 27

Company: GULF RESOURCES, INC.
Filing Date: 2025-07-03
Form: S-3
Chunk 27
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| 7) | Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue. |

<div align='center'>19

SIGNATURES</div>

Pursuant to the requirements
of the Securities Act of 1933, as amended, the registrant certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-3 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized.

Date: July 3, 2025

| GULF RESOURCES, INC. |                         |
| By:                  | /s/ Xiaobin Liu         |
| Name:                | Xiaobin Liu             |
| Title:               | Chief Executive Officer |

Pursuant to the requirements
of the Securities and Exchange Act of 1934, this Report has been signed below by the following person on behalf of the Company and in
the capacities and on the dates indicated.

| Signature            
 /s/ Xiaobin Liu      |     | Title                                
 Chief Executive Officer and Director |     | Date         
 July 3, 2025 |
|:---------------------|:----|:-------------------------------------|:----|:-------------|
| Name: Xiaobin Liu    |     |                                      |     |              |
| /s/ Min Li           |     | Chief Finance Officer                |     | July 3, 2025 |
| Name: Min Li         |     |                                      |     |              |
| /s/ Yibo Yang        |