Company: ZDAN
Filing Date: 2025-07-28
Form Type: F-1/A
Source: 0001683168-25-005450
Chunk: 4

Company: Zerolimit Technology Holding Co. Ltd.
Filing Date: 2025-07-28
Form: F-1/A
Chunk 4
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, which would likely result in a material change in our operations and, as a result, the value of our Ordinary
Shares may depreciate significantly or become worthless.

Investing in our Ordinary Shares involves a high degree of risk, including the risk of losing your entire investment. See “ Risk Factors” beginning on page 22 for factors you should consider before buying our Ordinary Shares.

Pursuant to the Holding
Foreign Companies Accountable Act (the “HFCAA”), as amended by the Consolidated Appropriations Act, 2023, if the SEC determines
that we have filed audit reports issued by a registered public accounting firm that has not been subject to inspection by the PCAOB for
two consecutive years, our shares will be prohibited from trading on any U.S. stock exchange. The number of consecutive non-inspection
years required to trigger this prohibition under the HFCAA was reduced from three to two by the 2023 amendment. On December 16, 2021,
the PCAOB issued its report notifying the SEC of its determination that it was unable to inspect or investigate completely registered
public accounting firms headquartered in mainland China or Hong Kong. On December 15, 2022, the PCAOB issued a report that vacated its
December 16, 2021 determination and removed mainland China and Hong Kong from the list of jurisdictions where it is unable to inspect
or investigate completely registered public accounting firms.

Our auditor, TPS Thayer,
LLC (“TPS”), is an independent registered public accounting firm headquartered in Sugar Land, Texas, and has been regularly
inspected by the PCAOB most recently in September 2022. Each year, the PCAOB assesses its ability to inspect audit firms in various jurisdictions,
including mainland China and Hong Kong. If the PCAOB determines in the future that it no longer has full access to inspect and investigate
completely accounting firms in mainland China and Hong Kong and we use an accounting firm headquartered in one of these jurisdictions
to issue an audit report on our financial statements filed with the SEC, we would be identified as a “Commission-Identified Issuer”
following the filing of the annual report on Form 20-F for the relevant fiscal year. There can be no assurance that we would not be identified
as a “Commission-Identified Issuer” for any future fiscal year, and if we were so identified for two consecutive years, we
would become subject to the prohibition on trading under the HFCAA. The delisting of our securities, or the threat