Company: GINT
Filing Date: 2025-08-04
Form Type: F-1/A
Source: 0001213900-25-070836
Chunk: 191

Company: Gifts International Holdings Ltd
Filing Date: 2025-08-04
Form: F-1/A
Chunk 191
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 allowed to it for distributing our Class A Ordinary Shares in this offering because such underwriter repurchases those shares in stabilizing or short covering transactions. Finally, the underwriters may bid for, and purchase, our Class A Ordinary Shares in market making transactions, including “passive” market making transactions as described below. These activities may stabilize or maintain the market price of our Class A Ordinary Shares at a price that is higher than the price that might otherwise exist in the absence of these activities. The underwriters are not required to engage in these activities, and may discontinue any of these activities at any time without notice. These transactions may be effected on the Nasdaq Capital Market, in the over -the -countermarket, or otherwise. 130

EXPENSES RELATED TO OFFERING The following table sets forth the costs and expenses other than underwriting discounts and commissions, payable by us in connection with the offer and sale of Class A Ordinary Shares in this offering. All amounts listed below are estimates except the SEC registration fee, Nasdaq Capital Market listing fee and the Financial Industry Regulatory Authority (“FINRA”) filing fee.

| Itemized expense                  |     | Amount |           |
|:----------------------------------|:----|:-------|----------:|
| SEC registration fee              |     | $      |     2,577 |
| FINRA filing fee                  |     |        |     3,024 |
| Nasdaq Capital Market listing fee |     |        |    50,000 |
| Printing and engraving expenses   |     |        |    30,000 |
| Legal fees and expenses           |     |        | 1,077,218 |
| Underwriter accountable expenses  |     |        |   225,000 |
| Accounting fees and expenses      |     |        |   302,338 |
| Miscellaneous                     |     |        |    89,843 |
| Total                             |     | $      | 1,780,000 |

____________ *To be filed by amendment.

131 LEGAL MATTERS We are being represented by Loeb & Loeb LLP with respect to certain legal matters of U.S. federal securities laws and by David Fong & Co. with respect to certain legal matters of Hong Kong laws. The underwriter is being represented by Sichenzia Ross Ference Carmel LLP, New York, New York, with respect to legal matters of United States federal and New York State law, in connection with this offering. The legal matters concerning this offering relating to