Company: ATMCW
Filing Date: 2025-11-17
Form Type: DEFM14A
Source: 0001493152-25-023842
Chunk: 356

Company: ALPHATIME ACQUISITION CORP
Filing Date: 2025-11-17
Form: DEFM14A
Chunk 356
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 Hong Kong. Such a judgment must be for a fixed sum and come from a competent court as determined by the private international law applied by the Hong Kong courts. The defenses available to a defendant in a common law action brought on the basis of a foreign judgment include lack of jurisdiction, breach of natural justice, fraud, and contrary to public policy. However, a separate legal action for debt must be commenced in Hong Kong in order to recover such debt from the judgment debtor.

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<div align='center'>LEGAL MATTERS</div>

PubCo is being represented by VCL Law LLP, with respect to certain legal matters as to United States federal securities and New York State law.

The validity of PubCo Ordinary
Shares has been passed on by Ogier Global (Cayman) Limited. Certain legal matters as to PRC law has been passed on by Beijing Yingke Law Firm Shenzhen
Office. The material U.S. federal income tax consequences of the Business Combination to U.S. Holders shall be passed upon by Winston
& Strawn LLP.

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

The combined and consolidated financial statements of HCYC Group Company Limited and its subsidiaries for the years ended March 31, 2024 and 2023, as set forth in this proxy statement/prospectus have been so included in reliance on the report of Simon & Edward, LLP an independent registered public accounting firm, given on their authority as experts in accounting and auditing. The current address of Simon & Edward, LLP is 17506 Colima Road, Los Angeles, California 91748, United States.

The combined and consolidated financial statements of HCYC Holding Company and its subsidiaries for the year ended March 31, 2024, as set forth in this proxy statement/prospectus have been so included in reliance on the report of Simon & Edward, LLP an independent registered public accounting firm, given on their authority as experts in accounting and auditing. The current address of Simon & Edward, LLP is 17506 Colima Road, Los Angeles, California 91748, United States.

The financial statements of AlphaTime Acquisition Corp as of December 31, 2024 and 2023, and for the years ended December 31, 2024 and 2023 included in this proxy statement/prospectus have been audited by UHY LLP, an independent registered public accounting firm, as set forth in their report thereon (which contains an explanatory paragraph relating to substantial doubt about