Company: NEGG
Filing Date: 2025-07-15
Form Type: 424B5
Source: 0001213900-25-063944
Chunk: 18

Company: Newegg Commerce, Inc.
Filing Date: 2025-07-15
Form: 424B5
Chunk 18
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 period.

Each Non-U.S. holder is urged to consult its tax
advisor regarding the U.S. federal income tax considerations of the sale or other taxable disposition of our Common Shares, including
with respect to any potentially applicable income tax treaties that may provide for different rules.

Information Reporting and Backup Withholding

Payments of dividends on our Common Shares will
not be subject to backup withholding, provided the applicable withholding agent does not have actual knowledge or reason to know the Non-U.S.
holder is a United States person and the Non-U.S. holder either certifies its non-U.S. status, such as by furnishing a valid IRS Form
W-8BEN, W-8BEN-E or W-8ECI, or otherwise establishes an exemption. However, information returns are required to be filed with the IRS
in connection with any dividends on our Common Shares paid to the Non-U.S. holder, regardless of whether any tax was actually withheld.
In addition, proceeds of the sale or other taxable disposition of our Common Shares within the United States or conducted through certain
U.S.-related brokers will generally not be subject to backup withholding or information reporting, if the applicable withholding agent
receives the certification described above and does not have actual knowledge or reason to know that such Non-U.S. holder is a United
States person, or the Non-U.S. holder otherwise establishes an exemption. Proceeds of a disposition of our Common Shares conducted through
a non-U.S. office of a non-U.S. broker will generally not be subject to backup withholding or information reporting.

Backup withholding is not an additional tax. Any
amounts withheld under the backup withholding rules may be allowed as a refund or a credit against a Non-U.S. holder’s U.S. federal
income tax liability, provided the required information is timely furnished to the IRS.

A Non-U.S. holder is urged to consult its tax advisor regarding the
application of information reporting and backup withholding.

<div align='center'>S-13

CAPITALIZATION</div>

The following table sets forth our capitalization as of December 31, 2024:

| ● | on                   
 an actual basis; and |

| ● | on a pro forma as-adjusted basis to reflect the sale of 1,794,588 Common                                                            
 Shares in the offering at an assumed public offering price of $36.22 per Common Share, which is the last reported sale price of our 
 Common Shares on Nasdaq on July 14, 2025,