Company: LHI
Filing Date: 2025-11-20
Form Type: F-1/A
Source: 0001213900-25-112807
Chunk: 26

Company: Living Homeopathy International Ltd.
Filing Date: 2025-11-20
Form: F-1/A
Chunk 26
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 operating entity Living Homeopathy Hong Kong via capital contribution or shareholder loans, provided such funding is in the best interests of the Living Homeopathy.

Currently, our major operations are conducted in Hong Kong. We do not have or intend to set up any subsidiary or enter into any contractual arrangements to establish a VIE structure with any entity in mainland China. Hong Kong is a special administrative region of the PRC and the basic policies of the PRC regarding Hong Kong are reflected in the Basic Law, providing Hong Kong with a high degree of autonomy and executive, legislative and independent judicial powers, including that of final adjudication under the principle of “one country, two systems”. The laws and regulations of mainland China do not currently have any material impact on transfer of cash from Living Homeopathy to Living Homeopathy Hong Kong or from Living Homeopathy Hong Kong to Living Homeopathy and the investors in the U.S.

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There are no restrictions or limitation under the laws of Hong Kong imposed on the conversion of HKD into foreign currencies and the remittance of currencies out of Hong Kong. See “ Dividend Policy” on page 51 and “ Risk Factors – Risks Related to Our Corporate Structure– Living Homeopathy may rely on dividends and other distributions on equity paid by its subsidiary to fund any cash and financing requirementsLiving Homeopathy may have, and any limitation on the ability of its subsidiary to make payments toLiving Homeopathy could have a material adverse effect Living Homeopathy’s ability to conduct its business.” on page 27 of this prospectus for more information. Implications of the Holding Foreign Companies Accountable Act Pursuant to the HFCA Act, if the PCAOB is unable to inspect an issuer’s auditor for three consecutive years, the issuer’s securities are prohibited from trading on a national exchange or “over-the-counter” markets. Furthermore, on June 22, 2021, the U.S. Senate passed the AHFCAA, which amended the HFCA Act and requires the SEC to prohibit an issuer’s securities from trading on any U.S. stock exchanges if its auditor is not subject to PCAOB inspections for two consecutive years instead of three consecutive years. Pursuant to the HFCA Act, the PCAOB issued the Determination Report on December 16, 2021 which found that the PCAOB is unable to inspect or investigate completely registered public accounting firms headquartered in: (1) mainland China of the PRC, and (2) Hong Kong. In addition, the PCAOB’s report identified the specific