Company: GURE
Filing Date: 2025-07-03
Form Type: S-3
Source: 0001193805-25-000970
Chunk: 21

Company: GULF RESOURCES, INC.
Filing Date: 2025-07-03
Form: S-3
Chunk 21
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 with whom we have a material relationship. We will describe the nature of any such relationship
in the applicable prospectus supplement.

We are subject to the applicable
provisions of the Exchange Act and the rules and regulations under the Exchange Act, including Regulation M, which may limit the timing
of purchases and sales of any of the securities offered in this prospectus. The anti-manipulation rules under the Exchange Act may apply
to sales of securities in the market and to the actions of the Company and our affiliates.

In order to comply with
the securities laws of certain states, if applicable, the securities must be sold in such jurisdictions only through registered or licensed
brokers or dealers. In addition, in certain states the securities may not be sold unless it has been registered or qualified for sale
in the applicable state or an exemption from the registration or qualification requirement is available and is complied with.

To the extent required,
this prospectus may be amended and/or supplemented from time to time to describe a specific plan of distribution. Instead of selling securities
under this prospectus, we may sell the securities offered pursuant to other available exemptions from the registration requirements of
the Securities Act.

<div align='center'>14

LEGAL MATTERS</div>

Legal matters may be passed
upon for us or any underwriters, dealers or agents, by counsel that we will name in the applicable prospectus supplement.

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

The consolidated financial statements of the Company
as of December 31, 2024 and 2023 and for each of the years in the two-year period ended December 31, 2024, have been incorporated by reference
herein and in the registration statement in reliance upon the reports of GGF CPA LTD, an independent registered public accounting firm,
incorporated by reference herein, and upon the authority of said firm as experts in accounting and auditing.

<div align='center'>WHERE YOU CAN FIND ADDITIONAL INFORMATION</div>

The rules and regulations of the SEC allow us to
omit from this prospectus certain information included in the registration statement. For further information about us and the Securities,
you should refer to the registration statement and the exhibits and schedules filed with the registration statement. With respect to the
statements contained in this prospectus regarding the contents of any agreement or any other document, in each instance, the statement
is qualified in all respects by the complete text of the agreement or document, a copy of which has been filed as an exhibit to the registration
statement.