Company: LHI
Filing Date: 2025-09-29
Form Type: F-1/A
Source: 0001213900-25-092499
Chunk: 233

Company: Living Homeopathy International Ltd.
Filing Date: 2025-09-29
Form: F-1/A
Chunk 233
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 engaged
in only with, relevant persons. Any person who is not a relevant person should not act or rely on this prospectus or any of its contents.

<div align='center'>130

EXPENSES RELATING TO THIS OFFERING</div>

Set forth below is an itemization of the total expenses, excluding underwriting
discounts and non-accountable expense allowance of the Representative, that Living Homeopathy expects to incur in connection with this
offering. With the exception of the SEC registration fee and the Nasdaq Capital Market listing fee, all amounts are estimates.

|                                                      |     | $ |           |
| Securities and Exchange Commission Registration Fee  |     | $ |     2,000 |
| FINRA Filing Fee                                     |     | $ |     4,000 |
| Nasdaq Capital Market Listing Fee                    |     | $ |    50,000 |
| Legal Fees and Expenses                              |     | $ |   500,000 |
| Accounting Fees and Expenses                         |     | $ |   370,000 |
| Transfer Agent Fees                                  |     | $ |    13,000 |
| Reimbursable fees and expenses of the Representative |     | $ |   440,000 |
| Financial Printing and Miscellaneous Expenses        |     | $ |   495,300 |
| Total Expenses                                       |     | $ | 1,874,300 |

These expenses will be borne by Living Homeopathy.

<div align='center'>131

LEGAL MATTERS</div>

Certain other legal matters
with respect to U.S. federal and New York State law in connection with this offering will be passed upon for us by Robinson
& Cole LLP. The validity of the Class A Ordinary Shares offered in this offering and other certain legal matters as to Cayman Islands
law will be passed upon for us by Ogier. Legal matters as to Hong Kong law will be passed upon for us by Han Kun Law Offices LLP. Legal
matters as to the laws of PRC will be passed upon for us by Han Kun Law Offices.

Certain legal matters with respect to U.S. federal and New York State law in connection with this offering will be passed upon for the underwriters by Loeb & Loeb LLP.

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

The consolidated
financial statements for the years ended March 31, 2025 and 2024 included in this prospectus have been so included in reliance on the
report of WWC, P.C., an