Company: MASK
Filing Date: 2025-06-24
Form Type: F-1
Source: 0001185185-25-000685
Chunk: 227

Company: 3 E Network Technology Group Ltd
Filing Date: 2025-06-24
Form: F-1
Chunk 227
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 | beneficiaries of a Trust holding our Class A Ordinary Shares; or |

| ● | persons holding our Class A Ordinary Shares through a Trust. |

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The discussion set forth below is addressed only
to U.S. Holders (as defined below) that purchase Class A Ordinary Shares in this offering.

WE URGE POTENTIAL PURCHASERS OF OUR CLASS A ORDINARY SHARES TO CONSULT THEIR OWN TAX ADVISORS CONCERNING THE U.S. FEDERAL, STATE, LOCAL AND NON-U.S. TAX CONSEQUENCES OF PURCHASING, OWNING AND DISPOSING OF OUR CLASS A ORDINARY SHARES.

Material U.S. Federal Income Tax Considerations
Applicable to U.S. Holders of Our Class A Ordinary Shares

The following sets forth the material U.S. federal
income tax consequences related to the ownership and disposition of our Class A Ordinary Shares. It is directed to U.S. Holders (as
defined below) of our Class A Ordinary Shares and is based upon laws and relevant interpretations thereof in effect as of the date of
this prospectus, all of which are subject to change. This description does not deal with all possible tax consequences relating to ownership
and disposition of our Class A Ordinary Shares or U.S. tax laws, other than the U.S. federal income tax laws, such as the tax
consequences under non-U.S. tax laws, state, local and other tax laws.

The following brief description applies only
to U.S. Holders (as defined below) that hold Class A Ordinary Shares as capital assets (generally, property held for
investment) and that have the U.S. dollar as their functional currency. This brief description is based on the current
provisions of the U.S. Internal Revenue Code of 1986, as amended (the “Revenue Code”), existing, temporary
and proposed U.S. Treasury Regulations promulgated thereunder, published administrative pronouncements of the U.S. Internal Revenue
Service (the “IRS”) and other applicable authorities. All of the foregoing authorities are subject to change, which
change could apply retroactively and could affect the tax consequences described below.

The brief description below of the U.S. federal
income tax consequences to “U.S. Holders” will apply to you if you are a beneficial owner of Class A Ordinary Shares
and you are, for U.S. federal income tax purposes,

| ● | an individual who is a citizen or resident