Company: GCL
Filing Date: 2025-07-31
Form Type: 424B3
Source: 0001213900-25-070094
Chunk: 161

Company: GCL Global Holdings Ltd
Filing Date: 2025-07-31
Form: 424B3
Chunk 161
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-related fees consist of fees billed for assurance and related services that are reasonably related to performance of the audit or review of our financial statements and are not reported under “Audit Fees.” These services include attest services that are not required by statute or regulation and consultation concerning financial accounting and reporting standards. |
| (3) | Tax Fees. Tax fees consist of fees billed for professional services rendered by our independent registered public accounting firm for tax compliance, tax advice, and tax planning.                                                                                                                                                                                                                     |

| (4) | All other Fees. All other fees include the aggregate                                                                                   
 fees billed in each of the fiscal years for products and services provided by our independent registered public accounting firm, other 
 than the services reported under audit fees, audit-related fees, and tax fees.                                                         |

The policy of our audit committee
is to pre-approve all audit and non-audit services provided by Marcum Asia CPAs LLP, including audit services and audit-related services
as described above.

ITEM 16D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES

Not applicable.

ITEM 16E. PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS

None.

ITEM 16F. CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT

Not applicable.

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ITEM 16G. CORPORATE GOVERNANCE

We are a company incorporated
in the Cayman Islands and are listed on Nasdaq. Nasdaq rules permit a foreign private issuer like us to follow the corporate governance
practices of our home country. Certain corporate governance practices in the Cayman Islands, which is our home country, may differ significantly
from Nasdaq corporate governance listing standards applicable to domestic U.S. companies.

Among other things, we are
not required to have: (i) a majority-independent board of directors; (ii) a compensation committee consisting of independent directors;
(iii) a nominating committee consisting of independent directors; or (iv) regularly scheduled executive sessions with only independent
directors each year.

We rely on the exemptions
listed above. As a result, you may not be provided with the benefits of certain corporate governance requirements of Nasdaq applicable
to U.S. domestic public companies.

ITEM 16H. MINE SAFETY DISCLOSURE

Not applicable.

ITEM 16I. DISCLOSURE REGARDING FOREIGN JURISDICTION THAT PREVENT INSPECTION

Not