Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 149

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 149
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 these requirements. Under certain circumstances, a non-U.S. holder might be eligible for refunds
or credits of such taxes. FATCA currently applies to dividends paid on our common stock and would have applied also to payments of gross
proceeds from the sale or other disposition of our common stock. The U.S. Treasury Department has released proposed regulations under
FATCA providing for the elimination of the federal withholding tax of 30% applicable to gross proceeds of a sale or other disposition
of our common stock. Under these proposed Treasury Regulations (which may be relied upon by taxpayers prior to finalization), FATCA will
not apply to gross proceeds from sales or other dispositions of our common stock.

Prospective investors are encouraged to consult
with their own tax advisors regarding the possible implications of FATCA on their investment in our common stock.

<div align='center'>SELLING
STOCKHOLDER</div>

White Lion (as a Selling Stockholder) may from
time to time offer and sell any or all of the shares of Common Stock that may be issued by us to White Lion under the Issuance Agreements.
We are registering the shares of Common Stock pursuant to the provisions of the Issuance Agreements in order to permit White Lion to
offer the shares for resale from time to time. Except for the transactions contemplated by the Issuance Agreements, White Lion has not
had any material relationship with us within the past three years.

The table below lists the Selling Stockholder
and other information regarding the beneficial ownership of the shares of Common Stock by the Selling Stockholder. The second column
lists the number of shares of Common Stock beneficially owned by each Selling Stockholder.

The third column lists the shares of Common Stock
being offered by this prospectus by the Selling Stockholder, assuming we have sold to the Selling Stockholder all of such shares.

The fourth column assumes the sale of all of
the shares offered by the Selling Stockholder pursuant to this prospectus.

Under the terms of the ELOC Agreement, we may
not issue shares to the Selling Stockholder under the ELOC Agreement to the extent that such issuance would cause the Selling Stockholder,
together with its affiliates and attribution parties, to beneficially own a number of shares of common stock which would exceed 19.99%
of our then outstanding Common Stock following such issuance, excluding for purposes of such determination shares of Common Stock issuable
under the ELOC Agreement which have not been issued. The number of shares in the second and