Company: GVH
Filing Date: 2025-04-15
Form Type: DRS
Source: 0001641172-25-004806
Chunk: 116

Company: Globavend Holdings Ltd
Filing Date: 2025-04-15
Form: DRS
Chunk 116
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 64 |

<div align='center'>EXPENSES OF THE OFFERING</div>

Set forth below is an itemization of the total anticipated expenses, excluding underwriter discounts and commissions, expected to be incurred in connection with the offer and sale of the Units by us. With the exception of the SEC registration fee and the FINRA filing fee, all amounts are estimates, in United States dollars:

| SEC registration             
 fee                          |     | $ | [●] |
| FINRA filing fee             |     | $ | [●] |
| Printing and engraving       
 expenses                     |     | $ | [●] |
| Legal fees and expenses      |     | $ | [●] |
| Accounting fees and expenses |     | $ | [●] |
| Miscellaneous expenses       |     | $ | [●] |
| Total                        |     | $ | [●] |

| 65 |

<div align='center'>LEGAL MATTERS</div>

The
validity of our Ordinary Shares and certain other matters of the laws of Cayman Islands and the BVI law will be passed upon for us by
Conyers Dill & Pearman. We are being represented by Sullivan & Worcester LLP with respect to certain legal matters of U.S. federal
securities. We may rely upon K M Lai & Li with respect to matters governed by Hong Kong law. Univest Securities, LLC, the representative
of the underwriters, is being represented by Lucosky Brookman LLP in connection with this Offering.

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

The
consolidated financial statements as of and for the years ended September 30, 2022, 2023 and 2024 incorporated in this prospectus by reference to the Annual Reports on Form 20-F for the years ended September 30, 2023 and 2024have been so included in reliance on the report of ZH CPA, LLC, an independent registered public accounting firm, given on the
authority of said firm as experts in auditing and accounting. The registered business address of ZH CPA, LLC is 999 18th Street, Suite
3000, Denver, CO, 80202 USA.

| 66 |

<div align='center'>ENFORCEABILITY OF CIVIL LIABILITIES</div>

We are incorporated under
the laws of the Cayman Islands as an exempted company with limited liability. We are incorporated in the Cayman Islands because of certain
benefits associated with being a