Company: ZDAN
Filing Date: 2025-02-18
Form Type: DRS/A
Source: 0001683168-25-001085
Chunk: 248

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-02-18
Form: DRS/A
Chunk 248
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 144
as currently in effect, beginning 90 days after the date of this prospectus, a person who is not deemed to have been our affiliate at
any time during the three months preceding a sale and who has beneficially owned restricted securities within the meaning of Rule 144
for more than six months would be entitled to sell an unlimited number of those shares, subject only to the availability of current public
information about us. A non-affiliate who has beneficially owned restricted securities for at least one year from the later of the date
these shares were acquired from us or from our affiliate would be entitled to freely sell those shares.

A person who is deemed to
be an affiliate of ours and who has beneficially owned “restricted securities” for at least six months would be entitled
to sell, within any three-month period, a number of shares that is not more than the greater of:

| · | 1% of the number of Ordinary Shares then outstanding, which will equal                                                          
 approximately [·] Ordinary Shares immediately after this offering (or [·]                                                       
 Ordinary Shares if the Underwriter exercises its option to purchase additional Ordinary Shares in full); or                     |
| · | the average weekly trading volume of the Ordinary Shares on the Nasdaq                                                          
 Capital Market during the four calendar weeks preceding the date on which notice of the sale on Form 144 is filed with the SEC. |

Such sales are also subject
to manner-of-sale provisions, notice requirements and the availability of current public information about us.

Rule 701

In general, under Rule 701
of the Securities Act as currently in effect, each of our employees, consultants, or advisors who purchases our Ordinary Shares from
us in connection with a compensatory stock plan or other written agreement executed prior to the completion of this offering is eligible
to resell those Ordinary Shares in reliance on Rule 144, but without compliance with some of the restrictions, including the holding
period, contained in Rule 144. However, the Rule 701 shares would remain subject to lock-up arrangements and would only become eligible
for sale when the lock-up period expires.

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.

| 155 |

<div align='center'>TAXATION</div>

The following summary of Cayman Islands, PRC, Hong Kong and United States federal income tax considerations of an investment in our Ordinary Shares is based upon laws