Company: NIVFW
Filing Date: 2025-05-20
Form Type: F-1/A
Source: 0001213900-25-045737
Chunk: 158

Company: NewGenIvf Group Ltd
Filing Date: 2025-05-20
Form: F-1/A
Chunk 158
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 their ownership of the Company Securities. Backup withholding is not an additional tax. Any amounts withheld under the backup withholding rules may be allowed as a refund or credit against a holder’s U.S. federal income tax liability, if any, provided the required information is timely furnished to the IRS. This summary does not contain a detailed description of all the United States federal income tax consequences that may be applicable to you in light of your particular circumstances and, except as set forth below with respect to PRC tax considerations, does not address the effects of any state, local or non-United States tax laws. If you are considering the purchase, ownership or disposition of our 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. 103 LEGAL MATTERS 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. EXPERTS 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 years 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. EXPENSES 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      |     | $ | 10,842 |   |
| Printer fees and expenses |     | $ |  1,500 | * |
| Legal fees and expenses   |     | $ | 30,000 | * |
| Miscellaneous             |     | $ |  5,000 | * |
| Total                     |     | $ | 47,342 |   |