Company: LHI
Filing Date: 2025-01-27
Form Type: DRS/A
Source: 0001213900-25-006939
Chunk: 198

Company: Living Homeopathy International Ltd.
Filing Date: 2025-01-27
Form: DRS/A
Chunk 198
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 sell, within any three-month period, a number of shares that is not more than the greater of:

| ● | 1%                                                                                         
 of the number of Class A Ordinary Shares then outstanding, in the form of Class A Ordinary 
 Shares or otherwise; or                                                                    |

| ● | the                                                                                       
 average weekly trading volume of the Class A Ordinary Shares on the Nasdaq Capital Market 
 during the four calendar weeks preceding the filing of a notice on Form 144 with respect  
 to such sale.                                                                             |

Sales under Rule 144 by Living Homeopathy’s affiliates or persons selling shares on behalf of Living Homeopathy’s affiliates are also subject to certain manner of sale provisions and notice requirements and to the availability of current public information about the Company.

Rule 701

In general, under Rule 701 of the Securities Act as currently in effect, each of Living Homeopathy’s employees, consultants, or advisors who purchases Living Homeopathy’s Class A Ordinary Shares from the Company in connection with a compensatory stock plan or other written agreement executed prior to the completion of this offering is eligible to resell those Class A Ordinary Shares in reliance on Rule 144, but without compliance with some of the restrictions, including the holding period, contained in Rule 144. However, the Rule 701 shares would remain subject to lock-up arrangements and would only become eligible for sale when the lock-up period expires.

Regulation S

Regulation S provides generally that sales made in offshore transactions are not subject to the registration or prospectus-delivery requirements of the Securities Act.

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TAXATION</div>

The following summary of material
Cayman Islands, Hong Kong and U.S. federal income tax consequences of an investment in Class A Ordinary Shares is based upon laws
and relevant interpretations thereof in effect as of the date of this prospectus, all of which are subject to change. This summary does
not deal with all possible tax consequences relating to an investment in Class A Ordinary Shares, such as the tax consequences under
state, local and other tax laws.

Cayman Islands Taxation

The Cayman Islands currently levies no taxes on individuals or corporations based upon profits, income, gains or appreciation and there is no taxation in the nature of inheritance tax or estate duty. There are no other taxes likely to be material to investors levied by the government of the Cayman Islands except for stamp duties which may be applicable on instruments executed in, or, after execution, brought within the jurisdiction of the Cayman Islands. The Cay