Company: ZDAN
Filing Date: 2025-02-18
Form Type: DRS/A
Source: 0001683168-25-001085
Chunk: 265

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-02-18
Form: DRS/A
Chunk 265
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 withholding is not
an additional tax. Amounts withheld as backup withholding may be credited against your U.S. federal income tax liability, and you may
obtain a refund of any excess amounts withheld under the backup withholding rules by filing the appropriate claim for refund with
the U.S. Internal Revenue Service and furnishing any required information. We do not intend to withhold taxes for individual shareholders.
Transactions effected through certain brokers or other intermediaries, however, may be subject to withholding taxes (including backup
withholding), and such brokers or intermediaries may be required by law to withhold such taxes.

Under the Hiring Incentives
to Restore Employment Act of 2010, certain U.S. Holders are required to report information relating to our Ordinary Shares, subject to
certain exceptions (including an exception for Ordinary Shares held in accounts maintained by certain financial institutions), by attaching
a complete Internal Revenue Service Form 8938, Statement of Specified Foreign Financial Assets, with their tax return for each year in
which they hold Ordinary Shares.

| 165 |

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

We expect to enter into
an underwriting agreement with Prime Number Capital LLC, which will be acting as the Underwriter and the sole book-running manager of
this public offering. Subject to the terms and conditions set forth in the underwriting agreement, we have agreed to issue and sell to
the Underwriter the number of Ordinary Shares as indicated below:

| Underwriter              |     | Number of Ordinary Shares |
| Prime Number Capital LLC |     | [·]                       |
| Total                    |     |                           |

The underwriting agreement
will provide that the obligations of the Underwriter are subject to certain conditions precedent such as the receipt by the Underwriter
of officers’ certificates and legal opinions and approval of certain legal matters by its counsel. Pursuant to the terms of the
underwriting agreement, we expect to indemnify the Underwriter and certain of its controlling persons against certain liabilities including
liabilities under the Securities Act.

The underwriting agreement
provides that the obligations of the Underwriter to pay for and accept delivery of the Ordinary Shares offered by this prospectus are
subject to the approval of certain legal matters by its counsel and to other conditions. The Underwriter is obligated to take and pay
for all of the Ordinary Shares offered by this prospectus if any such Ordinary Shares are taken. However, the Underwriter is not required
to take or pay for the Ordinary Shares covered by the Under