Company: LICN
Filing Date: 2025-04-29
Form Type: 20-F
Source: 0001213900-25-036244
Chunk: 76

Company: Lichen International Ltd
Filing Date: 2025-04-29
Form: 20-F
Item: Item 10
Chunk 76
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 dollar amount prescribed by the IRS), subject to certain exceptions (including an exception for shares held in
custodial accounts maintained with a United States financial institution). These rules also impose penalties if a U. S. holder is required
to submit such information to the IRS and fails to do so.

In addition, U. S. holders
may be subject to information reporting to the IRS with respect to dividends on and proceeds from the sale or other disposition of our
Class A Ordinary Shares. Each U. S. holder is advised to consult with its tax advisor regarding the application of the United States information
reporting rules to their particular circumstances.

10. F. Dividends and paying agents

Not applicable for annual
reports on Form 20-F.

10. G. Statement by experts

Not applicable for annual
reports on Form 20-F.

10. H. Documents on display

We are subject to the information
requirements of the Exchange Act. In accordance with these requirements, the Company files reports and other information with the SEC.
You may read and copy any materials filed with the SEC at the Public Reference Room at 100 F Street, N. E., Washington, D. C. 20549. You
may obtain information on the operation of the Public Reference Room by calling the SEC at 1-800-SEC-0330. The SEC also maintains a web
site at http://www. sec. gov that contains reports and other information regarding registrants that file electronically with the SEC.

10. I. Subsidiary Information

For a list of our subsidiaries,
see “ Item 4. Information of the Company - C. Organizational Structure.”

10. J. Annual Report to Security Holders

Not applicable.

Item
11. Quantitative and Qualitative Disclosures About Market Risk