Company: KYIV
Filing Date: 2025-08-15
Form Type: 20-F
Source: 0001213900-25-077507
Chunk: 2

Company: Kyivstar Group Ltd.
Filing Date: 2025-08-15
Form: 20-F
Item: Item 3
Chunk 2
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 Company Accounting Oversight Board (United States).

WithumSmith+Brown, PC, located in New York, New
York, has acted as Cohen Circle’s independent registered public accounting firm from 2021 through the consummation of the Transactions.
WithumSmith+Brown, PC is registered with the Public Company Accounting Oversight Board (United States).

Item 2. Offer Statistics
and Expected Timetable

Not applicable.

Item 3. Key Information

A. [Reserved]

B. Capitalization and Indebtedness

Information regarding the capitalization and indebtedness
is included in the Proxy Statement/Prospectus under the section entitled “ Unaudited Pro Forma Condensed Combined Financial Information”,
which is incorporated herein by reference.

C. Reasons for the Offer and Use of Proceeds

Not applicable.

D. Risk Factors