Company: WCT
Filing Date: 2025-12-02
Form Type: F-1
Source: 0001213900-25-116978
Chunk: 111

Company: Wellchange Holdings Co Ltd
Filing Date: 2025-12-02
Form: F-1
Chunk 111
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 Partnerships and partners
of a partnership holding our ordinary shares are urged to consult their tax advisors regarding an investment in our Class A Ordinary Shares.

WE URGE POTENTIAL PURCHASERS OF OUR CLASS A ORDINARY
SHARES TO CONSULT THEIR OWN TAX ADVISORS CONCERNING THE U.S. FEDERAL, STATE, LOCAL AND NON-U.S. TAX CONSEQUENCES OF PURCHASING,
OWNING AND DISPOSING OF OUR CLASS A ORDINARY SHARES.

The following does not address the tax consequences
to any particular investor or to persons in special tax situations such as:

| ● | banks; |

| ● | financial institutions; |

| ● | insurance companies; |

| ● | Pension plans; |

| ● | cooperatives; |

| ● | regulated investment companies; |

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| ● | real estate investment trusts; |

| ● | broker-dealers; |

| ● | traders that elect to use a mark-to-market method of accounting; |

| ● | U.S. expatriates; |

| ● | Certain former U.S. citizens or long-term residents; |

| ● | tax-exempt entities (including private foundations); |

| ● | persons liable for alternative minimum tax; |

| ● | persons holding our Class A Ordinary Shares as part of a straddle, 
 hedging, conversion or integrated transaction;                     |

| ● | persons that actually or constructively own 10% (by vote or                                      
 value) or more of our voting shares (including by reason of owning our Class A Ordinary Shares); |

| ● | persons who acquired our Class A Ordinary Shares pursuant to            
 the exercise of any employee share option or otherwise as compensation; |

| ● | persons holding our Class A Ordinary Shares through partnerships 
 or other pass-through entities;                                  |

| ● | events, hip-hop, and marketing industries investment trusts; |

| ● | governments or agencies or instrumentalities thereof; |

| ● | beneficiaries of a Trust holding our Class A Ordinary Shares; 
 or                                                            |

| ● | persons holding our Class A Ordinary Shares through a trust. |

All of whom may be subject to tax rules that differ
significantly from those discussed below.

The discussion set forth below is addressed only
to U.S. Holders that purchase our Class A Ordinary Shares in this Offering. Prospective purchasers are urged to consult their own
tax advisors about the application of the U.S. federal income tax rules to their particular circumstances as well as the state