Company: GURE
Filing Date: 2025-09-22
Form Type: S-3/A
Source: 0001193805-25-001326
Chunk: 40

Company: GULF RESOURCES, INC.
Filing Date: 2025-09-22
Form: S-3/A
Chunk 40
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 sale
in the applicable state or an exemption from the registration or qualification requirement is available and is complied with.

To the extent required,
this prospectus may be amended and/or supplemented from time to time to describe a specific plan of distribution. Instead of selling securities
under this prospectus, we may sell the securities offered pursuant to other available exemptions from the registration requirements of
the Securities Act.

<div align='center'>23

LEGAL MATTERS</div>

Legal matters may be passed
upon for us or any underwriters, dealers or agents, by counsel that we will name in the applicable prospectus supplement.

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

The consolidated financial statements of the Company
as of December 31, 2024 and 2023 and for each of the years in the two-year period ended December 31, 2024, have been incorporated by reference
herein and in the registration statement in reliance upon the reports of GGF CPA LTD, an independent registered public accounting firm,
incorporated by reference herein, and upon the authority of said firm as experts in accounting and auditing.

<div align='center'>WHERE YOU CAN FIND ADDITIONAL INFORMATION</div>

The rules and regulations of the SEC allow us to
omit from this prospectus certain information included in the registration statement. For further information about us and the Securities,
you should refer to the registration statement and the exhibits and schedules filed with the registration statement. With respect to the
statements contained in this prospectus regarding the contents of any agreement or any other document, in each instance, the statement
is qualified in all respects by the complete text of the agreement or document, a copy of which has been filed as an exhibit to the registration
statement.

Because we are subject to the informational reporting
requirements of the Exchange Act, we file annual, quarterly and current reports, proxy statements and other information with the SEC.
Our SEC filings are available over the Internet at the SEC’s website athttp://www.sec.gov. Our website address is www.gulfresourcesinc.com.
The information on, or that can be accessed through, our website is not part of this prospectus.

<div align='center'>INCORPORATION OF CERTAIN INFORMATION BY REFERENCE</div>

The SEC allows us to incorporate by reference the
information and reports we file with it, which means that we can disclose important information to you by referring you to these documents.
The information incorporated by reference is an important part of this prospectus, and information that we file after