Company: BLTE
Filing Date: 2025-01-27
Form Type: F-3ASR
Source: 0001104659-25-006317
Chunk: 73

Company: BELITE BIO, INC
Filing Date: 2025-01-27
Form: F-3ASR
Chunk 73
---
 Asia CPAs LLP is located at 7 Penn Plaza, Suite 830, New York, NY 10001.

The consolidated financial statements of Belite Bio, Inc for the year ended December 31, 2021, appearing in Belite Bio, Inc’s Annual Report (Form 20-F) for the year ended December 31, 2023has been audited by Friedman LLP, an independent registered public accounting firm, as set forth in their reports (which contains an explanatory paragraph relating to substantial doubt about the ability of Belite Bio, Inc to continue as a going concern, as described in Note 2 to the consolidated financial statements) thereon, incorporated herein by reference. Such consolidated financial statements are incorporated herein by reference in reliance upon such reports given on the authority of such firm as experts in accounting and auditing. The office of Friedman LLP was located at One Liberty Plaza, 165 Broadway, 21st Floor, New York, New York 10006.

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TABLE OF CONTENTS

# PART II

### INFORMATION NOT REQUIRED IN PROSPECTUS

## Item 8.   Indemnification of directors and officers
Cayman Islands law does not limit the extent to which a company’s articles of association may provide for indemnification of officers and directors, except to the extent any such provision may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification against civil fraud or the consequences of committing a crime.

Our amended and restated articles of association provide that we shall indemnify our directors and officers (each an indemnified person) against all actions, costs, charges, expenses, losses, and damages incurred or sustained by such indemnified person, other than by reason of such person’s own dishonesty, willful default or fraud, in or about the conduct of our company’s business or affairs (including as a result of any mistake of judgment) or in the execution or discharge of his duties, powers, authorities or discretions as a director or officer of our company, which is to include without prejudice to the generality of the foregoing, any costs, expenses, losses or damages incurred by such indemnified person in defending (whether successfully or otherwise) any civil proceedings concerning our company or its affairs in any court whether in the Cayman Islands or elsewhere.

Pursuant to the indemnification agreements, the form of which was filed as Exhibit 10.4 to the Registration Statement on Form F-1, as