Company: GRRR
Filing Date: 2025-07-02
Form Type: 424B5
Source: 0001213900-25-060827
Chunk: 73

Company: Gorilla Technology Group Inc.
Filing Date: 2025-07-02
Form: 424B5
Chunk 73
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of securities take physical delivery of these securities in definitive form. These laws may impair your ability to own, transfer or pledge
beneficial interests in registered global securities.

So long as the depositary, or its nominee, is
the registered owner of a registered global security, that depositary or its nominee, as the case may be, will be considered the sole
owner or holder of the securities represented by the registered global security for all purposes under the applicable indenture, deposit
agreement, warrant agreement or rights agreement. Except as described below, owners of beneficial interests in a registered global security:

| ● | will not be entitled to have the securities represented by the registered global security registered in their names; |

| ● | will not receive or be entitled to receive physical delivery of the securities in definitive form; and |

| ● | will not be considered the owners or holders of the securities under the applicable indenture, deposit agreement, warrant agreement 
 or rights agreement.                                                                                                                |

Accordingly, each person owning a beneficial interest
in a registered global security must rely on the procedures of the depositary for that registered global security and, if that person
is not a participant, on the procedures of the participant through which the person owns its interest, to exercise any rights of a holder
under the applicable indenture, deposit agreement, warrant agreement or rights agreement.

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We understand that under existing industry practices,
if we request any action of holders or if an owner of a beneficial interest in a registered global security desires to give or take any
action that a holder is entitled to give or take under the applicable indenture, deposit agreement, warrant agreement or rights agreement,
the depositary for the registered global security would authorize the participants holding the relevant beneficial interests to give or
take that action, and the participants would authorize beneficial owners owning through them to give or take that action or would otherwise
act upon the instructions of beneficial owners holding through them.

We will make payments of principal, premium, if
any, and interest, if any, on debt securities, and any payments to holders with respect to depositary shares, warrants or rights, represented
by a registered global security registered in the name of a depositary or its nominee to the depositary or its nominee, as the case may
be, as the registered owner of the registered global security. None of us, the trustees, the depositaries for depositary shares, the warrant
agents, the rights agents or any other agent of