Company: WCT
Filing Date: 2025-10-07
Form Type: DRS
Source: 0001213900-25-096917
Chunk: 110

Company: Wellchange Holdings Co Ltd
Filing Date: 2025-10-07
Form: DRS
Chunk 110
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 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 United States federal income tax consequences of an investment in our 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 our Class A Ordinary Shares, such as the tax consequences under state, local and other tax laws.

Material U.S. Federal Income Tax Consequences Applicable to U.S. Holders of Our Class A Ordinary Shares

The following sets forth the material U.S. federal
income tax consequences related to an investment in our Class A Ordinary Shares. It is directed to U.S. Holders (as defined below)
of our Class A Ordinary Shares and 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 description does not deal with all possible tax consequences relating to an investment in our
Class A Ordinary Shares or U.S. tax laws, other than the U.S. federal income tax laws, such as the tax consequences under non-U.S. tax
laws, state, local and other tax laws.

The following brief description applies only to
U.S. Holders (defined below) that hold our Class A Ordinary Shares as capital assets and that have the U.S. dollar as their
functional currency. This brief description is based on the federal income tax laws of the United States in effect as of the date
of this prospectus and on U.S. Treasury regulations in effect or, in some cases, proposed, as of the date of this prospectus, as
well as judicial and administrative interpretations thereof available on or before such date. All of the foregoing authorities are subject
to change, which change could apply retroactively and could affect the tax consequences described below.

The brief description below of the U.S. federal
income tax consequences to “U.S. Holders” will apply to you if you are a beneficial owner of the Class A Ordinary Shares
and you are, for U.S. federal income tax purposes:

| ● | an individual who is a citizen or resident of the United States; |

| ● | a corporation (or other entity taxable as a corporation for                                                                     
 U.S. federal income tax purposes)