Company: OCG
Filing Date: 2025-12-11
Form Type: 424B5
Source: 0001213900-25-120719
Chunk: 66

Company: Oriental Culture Holding LTD
Filing Date: 2025-12-11
Form: 424B5
Chunk 66
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 or to
investors including the U.S. investors. The holding company, its subsidiaries, and VIE do not have any plan to distribute dividend or
settle amounts owed under the VIE Agreements in the foreseeable future. To the extent cash and/or assets in the business are in the PRC
and/or Hong Kong or our PRC and/or Hong Kong entities, including HKDAEx, International Exchange, Oriental Culture HK, the VIE, and the
WFOE, such funds and/or assets may not be available to fund operations or for other use outside of the PRC and/or Hong Kong due to interventions
in or the imposition of restrictions and limitations on the ability of us or our subsidiaries by the PRC government to transfer cash
and/or assets. The cash transfer among the holding company, its subsidiaries and VIE is typically transferred through payment for intercompany
services or intercompany borrowing between holding company, subsidiaries and VIE. There are no tax consequences for the intercompany
borrowings and the payment for intercompany services, except for the standard value added taxes and/or income taxes for the revenues
and/or profits generated from such services.

<div align='center'>8</div>

During the fiscal years ended December 31, 2022 and 2021, cash transfers between our Company, our subsidiaries, and the VIE were as follows:

| For the Fiscal Year Ended December 
 31, 2022                           |     |               |     |               |     |             |           |     |                                                       |
|:-----------------------------------|:----|:--------------|:----|:--------------|:----|:------------|----------:|:----|:------------------------------------------------------|
|                                    |     |               |     |               |     | Approximate |           |     |                                                       |
| No.                                |     | Transfer From |     | Transfer To   |     | Value (US$) |           |     | Type                                                  |
| 1                                  |     | Holding       |     | HK Subsidiary |     | $           |   363,000 |     | Cash (payment for services provided by HK subsidiary) |
| 2                                  |     | Holding       |     | VIE           |     | $           | 5,000,000 |     | Cash (payment on behalf of VIE)                       |
| 3                                  |     | WFOE          |     | VIE           |     | $           |   124,000 |