Company: GRRR
Filing Date: 2025-07-02
Form Type: 424B5
Source: 0001213900-25-060827
Chunk: 36

Company: Gorilla Technology Group Inc.
Filing Date: 2025-07-02
Form: 424B5
Chunk 36
---
 above, and otherwise complies with the applicable requirements of the backup
withholding rules.

Backup withholding is not an additional tax. Amounts
withheld as backup withholding generally may be credited against the taxpayer’s U.S. federal income tax liability, and a taxpayer
may obtain a refund of any excess amounts withheld under the backup withholding rules by timely filing the appropriate claim for a refund
with the IRS and furnishing any required information.

Certain U.S. Holders are required to report information
to the IRS relating to an interest in “specified foreign financial assets” (as defined in the Code), including shares issued
by a non-United States corporation, for any year in which the aggregate value of all specified foreign financial assets exceeds $50,000
(or a higher dollar amount prescribed by the IRS), subject to certain exceptions (including an exception for shares held in custodial
accounts maintained with a United States financial institution). These rules also impose penalties if a U.S. Holder is required to submit
such information to the IRS and fails to do so.

<div align='center'>S-23

PLAN OF DISTRIBUTION</div>

Titan Partners Group LLC,
a division of American Capital Partners, LLC has agreed to act as our sole placement agent in connection with this offering subject to
the terms and conditions of the placement agency agreement, dated June 30, 2025, between us and the Placement Agent (the “Placement
Agency Agreement”). The Placement Agent is not purchasing or selling any of the securities offered by this prospectus supplement,
nor is it required to arrange the purchase or sale of any specific number or dollar amount of securities, but has agreed to use its reasonable
best efforts to arrange for the sale of all of the securities offered hereby. Therefore, we have entered into a securities purchase agreement
directly with each investor in connection with this offering.

Delivery of the securities
offered hereby is expected to take place on or about July 2, 2025, subject to satisfaction of customary closing conditions.

We have agreed to indemnify
the Placement Agent against specified liabilities, including, but not limited to, liabilities under the Securities Act, and to contribute
to payments the Placement Agent may be required to make in respect thereof.

Fees and Expenses

We have agreed to pay the
Placement Agent a fee based on the aggregate proceeds as set forth in the table below. The following table shows the per ordinary share
and per pre-funded warrant and total cash fees we will pay to the Placement Agent in connection with the