Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 29

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 29
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 to delist Living Homeopathy’s securities. Furthermore, on June 22, 2021, the U.S. Senate passed the AHFCAA, which amended the HFCA Act and requires the SEC to prohibit an issuer’s securities from trading on any U.S. stock exchanges if its auditor is not subject to PCAOB inspections for two consecutive years instead of three, thus reducing the time period for triggering the prohibition on trading,” on pages 39 and 40 of this prospectus for more information. Implications of Being an “Emerging Growth Company” As a company with less than $1.235 billion in revenue during our last fiscal year, Living Homeopathy qualifies as an “emerging growth company” as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). An “emerging growth company” may take advantage of reduced reporting requirements that are otherwise generally applicable to public companies. In particular, as an emerging growth company, Living Homeopathy:

| ● | may                                                                                               
 present only two years of audited financial statements and only two years of related Management’s 
 Discussion and Analysis of Financial Condition and Results of Operations (“MD&A”);                |

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| ● | is                                                                                            
 not required to provide a detailed narrative disclosure discussing Living Homeopathy’s        
 compensation principles, objectives and elements and analyzing how those elements fit with    
 Living Homeopathy’s principles and objectives, which is commonly referred to as “compensation 
 discussion and analysis”;                                                                     |

| ● | is                                                                                    
 not required to obtain an attestation and report from Living Homeopathy’s independent 
 registered accounting firm on its management’s assessment of Living Homeopathy’s      
 internal control over financial reporting pursuant to the Sarbanes-Oxley Act of 2002; |

| ● | is                                                                                                    
 not required to obtain a non-binding advisory vote from Living Homeopathy’s shareholders              
 on executive compensation or golden parachute arrangements (commonly referred to as the “say-on-pay,” 
 “say-on frequency” and “say-on-golden-parachute” votes);                                              |

| ● | is                                                                                               
 exempt from certain executive compensation disclosure provisions requiring a pay-for-performance 
 graph and CEO pay ratio disclosure;                                                              |

| ● | is                                                                                                
 eligible to claim longer phase-in periods for the adoption of new or revised financial accounting 
 standards under §107 of the JOBS Act; and                                                         |

| ● | will                                                                                      
 not be required to conduct an evaluation of our internal control over financial reporting