Company: GURE
Filing Date: 2025-07-03
Form Type: S-3
Source: 0001193805-25-000970
Chunk: 11

Company: GULF RESOURCES, INC.
Filing Date: 2025-07-03
Form: S-3
Chunk 11
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 pro rata share of the amount of certain U.S. property (including certain stock in U.S. corporations and certain tangible
assets located in the United States) held by the controlled foreign corporation regardless of whether such controlled foreign corporation
makes any distributions. The amount includable by a United States shareholder under these rules is based on a number of factors, including
potentially, but not limited to, the controlled foreign corporation’s current earnings and profits (if any), tax basis in the controlled
foreign corporation’s assets, and foreign taxes paid by the controlled foreign corporation on its underlying income. Failure to
comply with these reporting obligations (or related tax payment obligations) may subject such United States shareholder to significant
monetary penalties and may extend the statute of limitations with respect to such United States shareholder’s U.S. federal income
tax return for the year for which reporting (or payment of tax) was due. We cannot provide any assurances that it will assist U.S. Holders
in determining whether we or any of our subsidiaries are treated as a controlled foreign corporation for U.S. federal income tax purposes
or whether any U.S. Holder is treated as a United States shareholder with respect to any of such controlled foreign corporations or furnish
to any holder information that may be necessary to comply with reporting and tax paying obligations if we, or any of our subsidiaries,
are treated as a controlled foreign corporation for U.S. federal income tax purposes.

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USE OF PROCEEDS</div>

Unless otherwise indicated in a prospectus supplement,
the net proceeds from the sale of the securities offered by us in this prospectus will be used for general corporate purposes, including,
but not limited to, working capital, capital optimization transactions, acquisitions and other business purposes. We may also invest the
proceeds in certificates of deposit, United States government securities, certain other interest-bearing securities or money market securities
until the proceeds are applied for specified purposes. If we decide to use the net proceeds from a particular offering for a specific
purpose other than as set forth above, we will describe that purpose in the applicable prospectus supplement.

<div align='center'>7

DESCRIPTION OF SECURITIES</div>

The
total number of authorized shares of our common stock is 80,000,000 shares, par value $0.0005 per share, and 1,000,000 shares of preferred
stock, par value $0.001 per share.

The following description of our capital stock
is a summary