Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 53

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 53
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 financial results or prevent fraud, which may affect the market for and price of Living Homeopathy’s Class A Ordinary Shares.

To implement Section 404 of the Sarbanes-Oxley Act of 2002, the SEC adopted rules requiring public companies to include a report of management on the company’s internal control over financial reporting. Prior to filing the registration statement of which this prospectus is a part, Living Homeopathy was a private company with limited accounting personnel and other resources for addressing Living Homeopathy’s internal control over financial reporting. Living Homeopathy’s management has not completed an assessment of the effectiveness of Living Homeopathy’s internal control over financial reporting and its independent registered public accounting firm has not conducted an audit of Living Homeopathy’s internal control over financial reporting.

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Living Homeopathy will be subject to the requirement that it maintains internal controls and that management performs periodic evaluation of the effectiveness of the internal controls. Effective internal control over financial reporting is important to prevent fraud. As a result, Living Homeopathy’s business, financial condition, results of operations and prospects, as well as the market for and trading price of the Class A Ordinary Shares, may be materially and adversely affected if Living Homeopathy does not have effective internal controls. Before this offering, Living Homeopathy was a private company with limited resources. As a result, Living Homeopathy may not discover any problems in a timely manner and current and potential shareholders could lose confidence in Living Homeopathy’s financial reporting, which would harm Living Homeopathy’s business and the trading price of Living Homeopathy’s Class A Ordinary Shares. The absence of internal controls over financial reporting may inhibit investors from purchasing Living Homeopathy’s Class A Ordinary Shares and may make it more difficult for Living Homeopathy to raise funds in a debt or equity financing.

Material weaknesses or significant deficiencies
may be identified in the future. If Living Homeopathy identifies such issues or if Living Homeopathy is unable to produce accurate and
timely financial statements, its stock price may decline, and it may be unable to maintain compliance with the Nasdaq Listing Rules.

If Living Homeopathy ceases to qualify as a foreign private issuer, it would be required to comply fully with the reporting requirements of the Exchange Act applicable to U.S. domestic issuers, and it would incur significant additional legal, accounting and other expenses that it would not incur as a foreign private issuer.

Living Homeopathy expects to qualify as a foreign private issuer upon the completion of this offering. As a foreign private issuer, Living Homeopathy will be