Company: NIVFW
Filing Date: 2025-03-07
Form Type: F-1
Source: 0001213900-25-021404
Chunk: 165

Company: NewGenIvf Group Ltd
Filing Date: 2025-03-07
Form: F-1
Chunk 165
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 non-United States tax laws. If you are considering the purchase, ownership or disposition of our Ordinary Shares, you should consult your own tax advisors concerning the United States federal income tax consequences to you in light of your particular situation as well as any consequences arising under the laws of any other taxing jurisdiction. 116 LEGAL MATTERS Certain legal matters as to U.S. federal securities law concerning this offering will be passed upon for us by Han Kun Law Offices, LLP. Certain legal matters as to BVI law will be passed upon for us by Ogier. Han Kun Law Offices LLP may rely upon Ogier with respect to matters governed by BVI law. EXPERTS The financial statements of NewGenIvf Limited as of December 31, 2023 and for the year then ended included in this prospectus have been so included in reliance on the report of Onestop Assurance PAC, an independent registered public accounting firm, given on the authority of said firm as an expert in auditing and accounting. The financial statements of NewGenIvf Limited as of December 31, 2022 and 2021 and for the years then ended included in this prospectus have been so included in reliance on the report of WWC, P.C., an independent registered public accounting firm, given on the authority of said firm as an expert in auditing and accounting. EXPENSES The following are the estimated expenses of the issuance and distribution of the securities being registered under the Registration Statement of which this prospectus forms a part, all of which will be paid by us. With the exception of the SEC registration fee, all amounts are estimates and may change:

| SEC registration fee      |     | $ |  1,867 |   |
| Printer fees and expenses |     | $ |  1,500 | * |
| Legal fees and expenses   |     | $ | 30,000 | * |
| Miscellaneous             |     | $ |  5,000 | * |
| Total                     |     | $ | 38,367 |   |

| * | This            
 is an estimate. |

117 ENFORCEABILITY OF CIVIL LIABILITIES We are incorporated under the laws of the British Virgin Islands with limited liability. We are incorporated in the British Virgin Islands because of certain benefits associated with being a British Virgin Islands company, such as political and economic stability, an effective judicial system, a favorable tax system, the absence of exchange control or currency restrictions and the availability of professional and support services. However, the British Virgin