Company: MASK
Filing Date: 2025-12-02
Form Type: POS AM
Source: 0001185185-25-001899
Chunk: 243

Company: 3 E Network Technology Group Ltd
Filing Date: 2025-12-02
Form: POS AM
Chunk 243
---
 United
States of America. We were not engaged to audit, review, or apply any procedures to the retrospective adjustments resulting from discontinued
operation discussed in Note 3 to the consolidated financial statements, and accordingly, we do not express an opinion or any form of assurance
about whether such adjustments are appropriate and have been properly applied. Those adjustments were audited by GGF CPA LTD.

Basis for Opinion

These financial statements are the responsibility
of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our
audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are
required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and
regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards
of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements
are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform,
an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal
control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal
control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess
the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/ HTL International, LLC

HTL International, LLC

We have served as the Company’s auditor since 2023.

Houston, Texas

December 4, 2024

<div align='center'>F-3

3 E NETWORK TECHNOLOGY GROUP LIMITED

CONSOLIDATED BALANCE SHEETS

(In US$, except for share and per share data, or otherwise stated)</div>

| ASSETS                                                                                                                                                                         
 CURRENT ASSETS:                                                                                                                                                                |     | June 30, 
 2025     |           |