Company: SEAH
Filing Date: 2025-08-29
Form Type: DRS/A
Source: 0001213900-25-082696
Chunk: 166

Company: Seahawk Recycling Holdings, Inc.
Filing Date: 2025-08-29
Form: DRS/A
Chunk 166
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 or relevant laws and regulations that requires a registration, filing or approval of the Financial Supervisory Commission of Taiwan. No person or entity in Taiwan has been authorized to offer, sell, give advice regarding or otherwise intermediate the Offering and sale of the Class A Ordinary Shares in Taiwan. 120

EXPENSES RELATED TO THIS OFFERING Set forth below is an itemization of the total expenses, excluding underwriting discounts, that we expect to incur in connection with the Offering. With the exception of the SEC registration fee and the NASDAQ Capital Market listing fee, all amounts are estimates.

|                                                     |     | US$ |        |
|:----------------------------------------------------|:----|:----|:-------|
| Securities and Exchange Commission Registration Fee |     | $   | [    ] |
| FINRA Filing Fee                                    |     | $   | [    ] |
| NASDAQ Capital Market Entry and Listing Fee         |     | $   | [    ] |
| Legal Fees and Expenses                             |     | $   | [    ] |
| Printing and Engraving Expenses                     |     | $   | [    ] |
| Accounting Fee and Expenses                         |     | $   | [    ] |
| Financial Advisory Expenses                         |     | $   | [    ] |
| Miscellaneous Expenses                              |     | $   | [    ] |
| Total Expenses                                      |     | $   | [    ] |

These expenses will be borne by us.

121 LEGAL MATTERS The validity of the Class A Ordinary Shares offered in the Offering and certain other legal matters as to BVI law will be passed upon for us by Ogier, our counsel as to BVI law. We are being represented by Hunter Taubman Fischer & Li LLC, New York, New York, with respect to certain legal matters as to United States federal and New York state law. Certain legal matters as to Japanese law will be passed upon for us by City -YuwaPartners. Certain legal matters as to U.S. federal law in connection with the Offering will be passed upon for the underwriter by VCL Law LLP. EXPERTS The consolidated financial statements as of and for the years ended March 31, 2025 and 2024 included in this prospectus have been so included in reliance on the report of Golden Eagle CPAs LLC, an independent registered public accounting firm, given on the authority of said firm as experts in auditing and accounting. The office of Golden Eagle CPAs LLC is located at 90 Washington Valley Road, Bed