Company: MASK
Filing Date: 2025-11-25
Form Type: F-1
Source: 0001185185-25-001852
Chunk: 206

Company: 3 E Network Technology Group Ltd
Filing Date: 2025-11-25
Form: F-1
Chunk 206
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ates                           
 or former long-term residents of the U.S.; |

| ● | governments                               
 or agencies or instrumentalities thereof; |

| ● | tax-exempt entities                                                               
 (including private foundations);                                                  |
| ● | qualified                                                                         
 retirement plans, individual retirement accounts, or other tax-deferred accounts; |

| ● | persons                             
 liable for alternative minimum tax; |

| ● | persons                                                                                                   
 holding our Class A Ordinary Shares as part of a straddle, hedging, conversion or integrated transaction; |

| ● | persons                                                                                                                          
 that actually or constructively own 10% or more of our voting power or value (including by reason of owning our Class A Ordinary 
 Shares);                                                                                                                         |

| ● | persons                                                                                                                      
 who acquired our Class A Ordinary Shares pursuant to the exercise of any employee share option or otherwise as compensation; |

| ● | persons                                                                                                                       
 holding our Class A Ordinary Shares through partnerships or other pass-through entities (except as explicitly discussed below 
 in “Material U.S. Federal Income Tax Considerations Applicable to U.S. Holders of Our Class A Ordinary Shares”);              |

| ● | beneficiaries                                      
 of a Trust holding our Class A Ordinary Shares; or |

| ● | persons                                              
 holding our Class A Ordinary Shares through a Trust. |

128 The discussion set forth below is addressed only to U.S. Holders (as defined below) that purchase Class A Ordinary Shares in this offering. WE URGE POTENTIAL PURCHASERS OF OUR CLASS A ORDINARY SHARES TO CONSULT THEIR OWN TAX ADVISORS CONCERNING THE U.S. FEDERAL, STATE, LOCAL AND NON-U.S. TAX CONSEQUENCES OF PURCHASING, OWNING AND DISPOSING OF OUR CLASS A ORDINARY SHARES. Material U.S. Federal Income Tax Considerations Applicable to U.S. Holders of Our Class A Ordinary Shares The following sets forth the material U.S. federal income tax consequences related to the ownership and disposition of our Class A Ordinary Shares. It is directed to U.S. Holders (as defined below) of our Class A Ordinary Shares and is based upon laws and relevant interpretations thereof in effect as of the date of this prospectus, all of which are subject to change. This description does not deal with all possible tax consequences relating to ownership and disposition of our Class A Ordinary Shares or U.S. tax laws, other than the U.S. federal income tax laws, such as the tax consequences under non-U.S. tax laws