Company: TOP
Filing Date: 2025-04-30
Form Type: POS AM
Source: 0001213900-25-037641
Chunk: 84

Company: TOP Financial Group Ltd
Filing Date: 2025-04-30
Form: POS AM
Chunk 84
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 that is part of the registration statement will, as to a purchaser with a time of contract of sale prior         
 to such first use, supersede or modify any statement that was made in the registration statement or prospectus that was part of the      
 registration statement or made in any such document immediately prior to such date of first use.                                         |

| (6) | That, for the purpose of determining liability of the registrant under                                                               
 the Securities Act of 1933 to any purchaser in the initial distribution of the securities: The undersigned registrant undertakes     
 that in a primary offering of securities of the undersigned registrant pursuant to this registration statement, regardless of the    
 underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means   
 of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to offer 
 or sell such securities to such purchaser:                                                                                           |

| (i) | Any preliminary prospectus or prospectus of the undersigned registrant 
 relating to the offering required to be filed pursuant to Rule 424;    |

| (ii) | Any free writing prospectus relating to the offering prepared by or                           
 on behalf of the undersigned registrant or used or referred to by the undersigned registrant; |

| (iii) | The portion of any other free writing prospectus relating to the offering                                                                  
 containing material information about the undersigned registrant or its securities provided by or on behalf of the undersigned registrant; 
 and                                                                                                                                        |

| (iv) | Any other communication that is an offer in the offering made by the 
 undersigned registrant to the purchaser.                             |

| (b) | The undersigned registrant hereby undertakes that, for purposes of                                                                    
 determining any liability under the Securities Act of 1933, each filing of the registrant’s annual report pursuant to section         
 13(a) or section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan’s       
 annual report pursuant to section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in the registration 
 statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such     
 securities at that time shall be deemed to be the initial bona fide offering thereof.                                                 |

| (c)-(g) | Not applicable. |

|