Company: AGCC
Filing Date: 2025-03-31
Form Type: DRS
Source: 0001213900-25-026121
Chunk: 169

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-03-31
Form: DRS
Chunk 169
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 and commissions, expected to be incurred in connection with the offer and sale of the ordinary shares by us. With the exception of the SEC registration fee, Nasdaq listing fee and the Financial Industry Regulatory Authority Inc. filing fee, all amounts are estimates.

| SEC registration fee                                    |     | US$ |
| Nasdaq listing fee                                      |     |     |
| Financial Industry Regulatory Authority Inc. filing fee |     |     |
| Printing and engraving expenses                         |     |     |
| Legal fees and expenses                                 |     |     |
| Accounting fees and expenses                            |     |     |
| Transfer agent expenses                                 |     |     |
| Miscellaneous                                           |     |     |
| Total                                                   |     | US$ |

We will bear these expenses and the underwriting discounts and commissions incurred in connection with the offer and sale of the ordinary shares by us.

116 LEGAL MATTERS We are being represented by Concord & Sage PC with respect to certain legal matters as to United States federal securities and New York State law. The underwriters are represented by The Crone Law Group, P.C. with respect to certain legal matters as to United States federal securities and New York State law. The validity of the ordinary shares offered in this offering will be passed upon for us by Harney Westwood & Riegels. Concord & Sage PC may rely upon Harney Westwood & Riegels with respect to matters governed by Cayman Islands law and KPMG Law Firm with respect to matters governed by Taiwan law. EXPERTS The financial statements of Agencia Comercial Co., Ltd, as of December 31, 2023 and 2024, and for the years ended December 31, 2023 and 2024 have been audited by Enrome LLP, an independent registered public accounting firm, as stated in their report appearing herein and elsewhere in the Registration Statement. WHERE YOU CAN FIND ADDITIONAL INFORMATION We have filed with the SEC a registration statement on Form F -1, including relevant exhibits and schedules under the Securities Act with respect to underlying ordinary shares, to be sold in this offering. This prospectus, which constitutes a part of the registration statement, does not contain all of the information contained in the registration statement. You should read the registration statements on Form F -1and their exhibits and schedules for further information with respect to us and our ordinary shares. Immediately upon completion of this offering we will become subject to periodic reporting and other informational requirements of the Exchange Act as applicable to foreign private issuers. Accordingly, we will