Company: MASK
Filing Date: 2025-06-24
Form Type: F-1
Source: 0001185185-25-000685
Chunk: 226

Company: 3 E Network Technology Group Ltd
Filing Date: 2025-06-24
Form: F-1
Chunk 226
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 greater of:

| ● | 1% of the number of Class A Ordinary Shares then outstanding, in the form of Class A Ordinary Shares or otherwise, which will equal 
 approximately shares immediately after this offering; or                                                                            |

| ● | the average weekly trading volume of the Class A Ordinary Shares on the Nasdaq Capital Market during the four calendar weeks preceding 
 the filing of a notice on Form 144 with respect to such sale.                                                                          |

Sales under Rule 144 by our affiliates or
persons selling shares on behalf of our affiliates are also subject to certain manner of sale provisions and notice requirements and to
the availability of current public information about us.

Regulation S

Regulation S provides generally that sales
made in offshore transactions are not subject to the registration or prospectus-delivery requirements of the Securities Act.

<div align='center'>139

TAXATION</div>

U.S. Federal Income Taxation Considerations

The following does not address the U.S. federal
income tax considerations to any particular investor or to any person in special tax situations such as:

| ● | banks; |

| ● | financial institutions; |

| ● | insurance companies; |

| ● | pension plans; |

| ● | cooperatives; |

| ● | regulated investment companies; |

| ● | real estate investment trusts; |

| ● | broker-dealers; |

| ● | persons that elect to mark their securities to market; |

| ● | U.S. expatriates or former long-term residents of the U.S.; |

| ● | governments or agencies or instrumentalities thereof; |

| ● | tax-exempt entities (including private foundations); |
| ● | qualified retirement plans, individual               
 retirement accounts, or other tax-deferred accounts; |

| ● | persons liable for alternative minimum tax; |

| ● | persons holding our Class A Ordinary Shares as part of a straddle, hedging, conversion or integrated transaction; |

| ● | persons that actually or constructively own 10% or more of our voting power or value (including by reason of owning our Class A Ordinary 
 Shares);                                                                                                                                 |

| ● | persons who acquired our Class A Ordinary Shares pursuant to the exercise of any employee share option or otherwise as compensation; |

| ● | persons                                                                                   
 holding our Class A Ordinary Shares through partnerships or other pass-through entities   
 (except as explicitly discussed below in “Material U.S. Federal Income Tax Considerations 
 Applicable to U.S. Holders of Our Class A Ordinary Shares”);                              |

| ●