Company: GCL
Filing Date: 2025-03-17
Form Type: DRS
Source: 0001213900-25-024502
Chunk: 402

Company: GCL Global Holdings Ltd
Filing Date: 2025-03-17
Form: DRS
Chunk 402
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23.2* |     | Consent from Marcum Asia LLP                                                                                                                                                                                                                                                                                                                                  |
| 23.3* |     | Consent from Marcum LLP                                                                                                                                                                                                                                                                                                                                       |
| 107*  |     | Filing Fee Table                                                                                                                                                                                                                                                                                                                                              |

| * | To be filed by amendment. |

<div align='center'>130</div>

Item 9. Undertakings

The undersigned Registrant hereby undertakes:

| (1) | To                                                                                          
 file, during any period in which offers or sales are being made, a post-effective amendment 
 to this registration statement:                                                             |

| (i) | To                                                                         
 include any prospectus required by Section 10(a)(3) of the Securities Act; |

| (ii) | To                                                                                                 
 reflect in the prospectus any facts or events arising after the effective date of the registration 
 statement (or the most recent post-effective amendment thereof) which, individually or in          
 the aggregate, represent a fundamental change in the information set forth in the registration     
 statement. Notwithstanding the foregoing, any increase or decrease in volume of securities         
 offered (if the total dollar value of securities offered would not exceed that which was           
 registered) and any deviation from the low or high end of the estimated maximum offering           
 range may be reflected in the form of prospectus filed with the Commission pursuant to Rule        
 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change     
 in the maximum aggregate offering price set forth in the “Calculation of Registration              
 Fee” table in the effective registration statement; and                                            |

| (iii) | To                                                                                        
 include any material information with respect to the plan of distribution not previously  
 disclosed in the registration statement or any material change to such information in the 
 registration statement.                                                                   |

| (2) | That,                                                                                           
 for the purpose of determining any liability under the Securities Act, each such post-effective 
 amendment shall be deemed to be a new registration statement relating to the securities offered 
 therein, and the offering of such securities at that time shall be deemed to be the initial     
 bona fide offering thereof.                                                                     |

| (3) | To                                                                                          
 remove from registration by means of a post-effective amendment any of the securities being 
 registered which remain unsold at the termination of the offering.                          |

| (4) | To                                                                                                  
 file a post-effective amendment to the registration statement to include any financial statements   
 required by Item 8.A. of Form