Company: JWEL
Filing Date: 2025-05-09
Form Type: 20-F
Source: 0001213900-25-041556
Chunk: 131

Company: Jowell Global Ltd.
Filing Date: 2025-05-09
Form: 20-F
Item: Item 19
Chunk 131
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 auditor. As described in Note 12, the Company adjusted all shares and per share data periods
presented for the shares consolidation. We audited the adjustments that were applied to restate the disclosure for share consolidation
reflected in the December 31, 2022 consolidated financial statements to retrospectively apply the effects of the share consolidation that
occurred subsequent to the year ended December 31, 2022. However, we were not engaged to audit, review, or apply any procedures to the
December 31, 2022 consolidated financial statements of the Company other than with respect to such adjustments and, accordingly, we do
not express an opinion or any other form of assurance on the December 31, 2022 consolidated financial statements taken as a whole.

/s/Enrome LLP

We have served as the Company’s auditor
since 2023.

Singapore

May 9, 2025

F-3

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

To the Board of Directors and shareholders of
Jowell Global Ltd.

Opinion on the Financial Statements

We have audited, before the effects of the adjustments
to retrospectively apply the change in accounting related to the Share Consolidation as described in Note 12, the accompanying consolidated
balance sheet of Jowell Global Ltd. and its subsidiaries (collectively, the “ Company”) as of December 31, 2022, the related
consolidated statements of operations and comprehensive loss, changes in stockholders’ equity, and cash flows for the year ended
December 31, 2022, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion,
the consolidated financial statements present fairly, in all material respects, the results of its operations and cash flows for the year
ended December 31, 2022, in conformity with accounting principles generally accepted in the United States of America.

We were not engaged to audit, review or apply
any procedures to the adjustments to retrospectively apply the change in accounting related to the Share Consolidation as described in
Note 12, accordingly, we do not express an opinion or any other form of assurance about whether such adjustments are appropriate and have
been properly applied. Those adjustments were audited by other auditors.

Basis for Opinion

These financial statements are the responsibility
of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our
audit. We are a