Company: NIVFW
Filing Date: 2025-09-18
Form Type: F-1
Source: 0001213900-25-088927
Chunk: 193

Company: NewGenIvf Group Ltd
Filing Date: 2025-09-18
Form: F-1
Chunk 193
---
 upon Ogier with respect to matters governed by BVI law.
Sichenzia Ross Ference Carmel LLP, New York, NY, is acting as counsel to the Placement Agent.

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

The financial statements of
NewGenIvf Limited as of December 31, 2024, and 2023, included in this prospectus have been so included in reliance on the report of J
& S Associate PLT (“J & S”), an independent registered public accounting firm, given on the authority of said firm
as an expert in auditing and accounting. For the year ended December 31, 2022 included in this prospectus have been so included in reliance
on the report of WWC, P.C., an independent registered public accounting firm, given on the authority of said firm as an expert in auditing
and accounting.

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

The following are the estimated
expenses of the issuance and distribution of the securities being registered under the Registration Statement of which this prospectus
forms a part, all of which will be paid by us. With the exception of the SEC registration fee, all amounts are estimates and may change:

| SEC registration fee      |     | $ |  2,297 |   |
| Printer fees and expenses |     | $ |  1,000 | * |
| Finra expenses            |     | $ |  2,000 |   |
| Legal fees and expenses   |     | $ | 50,000 | * |
| Miscellaneous             |     | $ |      - |   |
| Total                     |     | $ | 55,297 |   |

| * | An                                                                          
 estimate of expected legal fees and expenses and printer fees and expenses. |

<div align='center'>114

ENFORCEABILITY OF CIVIL LIABILITIES</div>

We are incorporated under
the laws of the British Virgin Islands with limited liability. We are incorporated in the British Virgin Islands because of certain benefits
associated with being a British Virgin Islands company, such as political and economic stability, an effective judicial system, a favorable
tax system, the absence of exchange control or currency restrictions and the availability of professional and support services. However,
the British Virgin Islands has a less developed body of securities laws as compared to the United States and provides protections for
investors to a lesser extent. In addition, British Virgin Islands companies may not have standing to sue before the federal courts of