Company: MEGL
Filing Date: 2025-06-09
Form Type: F-1/A
Source: 0001641172-25-014301
Chunk: 157

Company: Magic Empire Global Ltd
Filing Date: 2025-06-09
Form: F-1/A
Chunk 157
---
 on the strength of the foreign judgment, provided that the foreign judgment, among other things, is (1) for a debt or a definite sum of money (not being taxes or similar charges to a foreign government taxing authority or a fine or other penalty); and (2) final and conclusive on the merits of the claim, but not otherwise. Such a judgment may not, in any event, be so enforced in Hong Kong if (a) it was obtained by fraud; (b) the proceedings in which the judgment was obtained were opposed to natural justice; (c) its enforcement or recognition would be contrary to the public policy of Hong Kong; (d) the court of the United States was not jurisdictionally competent; or (e) the judgment was in conflict with a prior Hong Kong judgment.

| 96 |

<div align='center'>EXPENSES RELATED TO THIS OFFERING</div>

Set forth below is an itemization of the total expenses, excluding the placement agents’ commissions and non-accountable expense allowance, which are expected to be incurred in connection with the sale of Class A ordinary shares in this offering. With the exception of the registration fee payable to the SEC, and the filing fee payable to Financial Industry Regulatory Authority, Inc., or FINRA, all amounts are estimates.

| SEC registration fee         |     | $ |   1,240 |
| FINRA filing fee             |     |   |   1,715 |
| Legal fees and expenses      |     |   |  42,502 |
| Accounting fees and expenses |     |   |  10,000 |
| Miscellaneous                |     |   | 120,000 |
| Total                        |     |   | 175,457 |

<div align='center'>LEGAL MATTERS</div>

Certain legal matters in connection with this offering with respect to United States federal securities law will be passed upon us by Loeb & Loeb LLP. The validity of the Class A ordinary shares offered in this offering and other certain legal matters as to BVI law will be passed upon for us by Ogier, our counsel as to BVI law. Certain legal matters as to Hong Kong law will be passed upon for us by Hastings & Co. VCL Law LLP is acting as U.S. securities counsel for the Placement Agent.

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

The consolidated financial statements as of and for the years ended December 31, 2023 and 2024 as set forth in this prospectus and elsewhere in the