Company: GVSE
Filing Date: 2025-03-24
Form Type: S-1
Source: 0001641172-25-000381
Chunk: 67

Company: Gameverse Interactive Corp
Filing Date: 2025-03-24
Form: S-1
Chunk 67
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 or any securities convertible into or exercisable or exchangeable for our common stock; or                                          |
| ● | enter                                                                                                                               
 into any swap or other arrangement that transfers to another, in whole or in part, any of the economic consequences of ownership    
 of our common stock;                                                                                                                |

whether any such transaction described above is to be settled by delivery of shares of our common stock or such other securities, in cash or otherwise. This agreement is subject to certain exceptions as set forth in the section titled “Underwriting.”

| 40 |

<div align='center'>MATERIAL U.S. FEDERAL INCOME TAX CONSEQUENCES TO NON-U.S. HOLDERS OF OUR COMMON STOCK</div>

The following is a summary of the material U.S. federal income tax consequences to certain non-U.S. holders (as defined below) of the ownership and disposition of our common stock but does not purport to be a complete analysis of all the potential tax considerations relating thereto. This summary is based upon the provisions of the Code, the Treasury regulations promulgated thereunder, administrative rulings and judicial decisions, all as of the date hereof. We have not sought any ruling from the Internal Revenue Service (IRS) with respect to the statements made and the conclusions reached in the following summary, and there can be no assurance that the IRS will agree with such statements and conclusions.These authorities may be changed, possibly retroactively, so as to result in U.S. federal income tax consequences different from those set forth below.

This summary does not address the tax considerations arising under the laws of any state, local or non-U.S. jurisdiction, or under U.S. federal gift and estate tax laws, except to the limited extent set forth below. In addition, this discussion does not address tax considerations applicable to a non-U.S. holder’s particular circumstances or non-U.S. holders that may be subject to special tax rules, including, without limitation:

| ● | banks,                                                                                                                                  
 insurance companies or other financial institutions (except to the extent specifically set forth below), regulated investment companies 
 or real estate investment trusts;                                                                                                       |
| ● | persons                                                                                                                                 
 subject to the alternative minimum tax or Medicare contribution tax on net investment income;                                           |
| ● | tax-exempt                                                                                                                              
 organizations or governmental organizations;                                                                                            |
| ● | pension                                                                                                                                 
 plans or tax-exempt retirement plans;                                                                                                   |
| ● | controlled                                                                                                                              
 foreign corporations, passive foreign investment companies and corporations that accumulate earnings to avoid U.S. federal income       
 tax