Company: LHI
Filing Date: 2025-02-14
Form Type: DRS/A
Source: 0001213900-25-014190
Chunk: 241

Company: Living Homeopathy International Ltd.
Filing Date: 2025-02-14
Form: DRS/A
Chunk 241
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 | $ |
| Underwriting                       |     | $ |
| Financial Printing and             
 Miscellaneous Expenses             |     | $ |
| Total Expenses                     |     | $ |

These expenses will be borne by Living Homeopathy.

<div align='center'>137

LEGAL MATTERS</div>

Certain other legal matters
with respect to U.S. federal and New York State law in connection with this offering will be passed upon for us by Robinson
& Cole LLP. The validity of the Class A Ordinary Shares offered in this offering and other certain legal matters as to Cayman Islands
law will be passed upon for us by Ogier. Legal matters as to Hong Kong law will be passed upon for us by Han Kun Law Offices LLP. Legal
matters as to the laws of PRC will be passed upon for us by Han Kun Law Offices.

Certain legal matters with respect to U.S. federal and New York State law in connection with this offering will be passed upon for the underwriters by Loeb & Loeb LLP.

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

The consolidated financial statements for the years ended March 31, 2024 and 2023 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 experts in auditing and accounting. The office of WWC, P.C. is located at 2010 Pioneer Ct, San Mateo, CA 94403

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

No expert or counsel named in this prospectus as having prepared or certified any part of this prospectus or having given an opinion upon the validity of the securities being registered or upon other legal matters in connection with the registration or offering of the Class A Ordinary Shares was employed on a contingency basis, or had, or is to receive, in connection with the offering, a substantial interest, direct or indirect, in the registrant. Nor was any such person connected with the registrant as a promoter, managing or principal Underwriter, voting trustee, director, officer, or employee.

<div align='center'>DISCLOSURE OF COMMISSION POSITION ON INDEMNIFICATION</div>

Insofar as indemnification for liabilities arising under the Securities Act, may be permitted to Living Homeopathy’s directors, officers or persons controlling Living Homeopathy, Living Homeopathy has been advised that it is the SEC’s opinion that such indemnification is against public