Company: CHOW
Filing Date: 2025-01-13
Form Type: DRS/A
Source: 0001493152-25-001833
Chunk: 179

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-01-13
Form: DRS/A
Chunk 179
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 Taiwan.

United Kingdom

An offer of the shares may not be made to the public in the United Kingdom within the meaning of Section 102B of the Financial Services and Markets Act 2000, as amended, or the FSMA, except to legal entities that are authorized or regulated to operate in the financial markets or, if not so authorized or regulated, whose corporate purpose is solely to invest in securities or otherwise in circumstances that do not require the publication by the company of a prospectus pursuant to the Prospectus Rules of the Financial Services Authority, or the FSA.

An invitation or inducement to engage in investment activity (within the meaning of Section 21 of FSMA) may only be communicated to persons who have professional experience in matters relating to investments falling within Article 19(5) of the Financial Services and Markets Act 2000 (Financial Promotion) Order 2005 or in circumstances in which Section 21 of FSMA does not apply to the company.

All applicable provisions of the FSMA with respect to anything done by the underwriters in relation to the shares must be complied with in, from or otherwise involving the United Kingdom.

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<div align='center'>Expenses Related To This Offering</div>

Set forth below is an itemization of the total expenses, excluding underwriting discounts and commissions, which are expected to be incurred in connection with the offer and sale of the Ordinary Shares by us. With the exception of the SEC registration fee, the NYSE American listing fee and the Financial Industry Regulatory Authority (“FINRA”) filing fee, all amounts are estimates.

| SEC registration fee            |     | US$ | [4,000]     |
| NYSE American listing fee       |     |     | [50,000]    |
| FINRA filing fee                |     |     | [5,000]     |
| Printing and engraving expenses |     |     | [20,000]    |
| Legal fees and expenses         |     |     | [412,303]   |
| Accounting fees and expenses    |     |     | [820,821]   |
| Miscellaneous                   |     |     | [350,000]   |
| Total                           |     | US$ | [1,662,124] |

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<div align='center'>Legal Matters</div>

We are being represented by Sidley Austin
LLP with respect to certain legal matters as to United States federal securities law. Certain legal matters as to U.S.
federal