Company: WCT
Filing Date: 2025-12-05
Form Type: 424B3
Source: 0001213900-25-118563
Chunk: 110

Company: Wellchange Holdings Co Ltd
Filing Date: 2025-12-05
Form: 424B3
Chunk 110
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10% (by vote or                                      
 value) or more of our voting shares (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;                                  |

| ● | events, hip-hop, and marketing industries investment trusts; |

| ● | governments or agencies or instrumentalities thereof; |

| ● | beneficiaries of a Trust holding our Class A Ordinary Shares; 
 or                                                            |

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

All of whom may be subject to tax rules that differ
significantly from those discussed below.

The discussion set forth below is addressed only
to U.S. Holders that purchase our Class A Ordinary Shares in this Offering. Prospective purchasers are urged to consult their own
tax advisors about the application of the U.S. federal income tax rules to their particular circumstances as well as the state, local,
foreign and other tax consequences to them of the purchase, ownership and disposition of our Class A Ordinary Shares.

Taxation of Dividends and Other Distributions on Our Class A Ordinary Shares

Subject to the passive foreign investment company
(“PFIC”) rules discussed below, the gross amount of distributions made by us to you with respect to the Class A Ordinary Shares
(including the amount of any taxes withheld therefrom) will generally be includable in your gross income as dividend income on the date
of receipt by you, but only to the extent that the distribution is paid out of our current or accumulated earnings and profits (as determined
under U.S. federal income tax principles). With respect to corporate U.S. Holders, the dividends will not be eligible for the
dividends-received deduction allowed to corporations in respect of dividends received from other U.S. corporations.

With respect to non-corporate U.S. Holders,
including individual U.S. Holders, dividends will be taxed at the lower capital gains rate applicable to qualified dividend income,
provided that (1) the Class A Ordinary Shares are readily tradable on an established securities market in the United States,
or we are eligible for the benefits of an approved qualifying income tax treaty with the United States that includes an exchange
of information program, (2) we are not a PFIC for either our taxable year in which the dividend is paid or the preceding taxable
year, and