Company: WCT
Filing Date: 2025-12-05
Form Type: 424B3
Source: 0001213900-25-118563
Chunk: 109

Company: Wellchange Holdings Co Ltd
Filing Date: 2025-12-05
Form: 424B3
Chunk 109
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 income tax purposes:

| ● | an individual who is a citizen or resident of the United States; |

| ● | a corporation (or other entity taxable as a corporation for                                                                     
 U.S. federal income tax purposes) organized under the laws of the United States, any state thereof or the District of Columbia; |

| ● | an estate whose income is subject to U.S. federal income 
 taxation regardless of its source; or                    |

| ● | a trust that (1) is subject to the primary supervision                                                                   
 of a court within the United States and the control of one or more U.S. persons for all substantial decisions or (2) has 
 a valid election in effect under applicable U.S. Treasury regulations to be treated as a U.S. person.                    |

If a partnership (or other entity treated as a
partnership for United States federal income tax purposes) is a beneficial owner of our Class A Ordinary Shares, the tax treatment
of a partner in the partnership will depend upon the status of the partner and the activities of the partnership. 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