Company: NIVFW
Filing Date: 2025-08-21
Form Type: DRS
Source: 0001213900-25-079301
Chunk: 188

Company: NewGenIvf Group Ltd
Filing Date: 2025-08-21
Form: DRS
Chunk 188
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 Ordinary Shares, you should consult your own tax advisors concerning the United States federal income tax consequences to you in light of your particular situation as well as any consequences arising under the laws of any other taxing jurisdiction.

<div align='center'>109

LEGAL MATTERS</div>

Certain legal matters as to
U.S. federal securities law concerning this offering will be passed upon for us by Han Kun Law Offices LLP. Certain legal matters as to
BVI law will be passed upon for us by Ogier. Han Kun Law Offices LLP may rely upon Ogier with respect to matters governed by BVI law.
Sichenzia Ross Ference Carmel LLP, New York, NY, is acting as counsel to the Placement Agent.

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

The financial statements of
NewGenIvf Limited as of December 31, 2024, and 2023, included in this prospectus have been so included in reliance on the report of J
& S Associate PLT (“J & S”), an independent registered public accounting firm, given on the authority of said firm
as an expert in auditing and accounting. For the year ended December 31, 2022 included in this prospectus have been so included in reliance
on the report of WWC, P.C., an independent registered public accounting firm, given on the authority of said firm as an expert in auditing
and accounting.

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

The following are the estimated
expenses of the issuance and distribution of the securities being registered under the Registration Statement of which this prospectus
forms a part, all of which will be paid by us. With the exception of the SEC registration fee, all amounts are estimates and may change:

| SEC registration fee      |     | $ |
| Printer fees and expenses |     | $ |
| Legal fees and expenses   |     | $ |
| Miscellaneous             |     | $ |
| Total                     |     | $ |

<div align='center'>110

ENFORCEABILITY OF CIVIL LIABILITIES</div>

We are incorporated under
the laws of the British Virgin Islands with limited liability. We are incorporated in the British Virgin Islands because of certain benefits
associated with being a British Virgin Islands company, such as political and economic stability, an effective judicial system, a favorable
tax system, the absence of exchange control or currency restrictions and the availability of professional and support services. However,
the British Virgin Islands has a less developed body of securities laws as compared