Company: DKI
Filing Date: 2025-03-17
Form Type: DRS
Source: 0001493152-25-010539
Chunk: 183

Company: DarkIris Inc.
Filing Date: 2025-03-17
Form: DRS
Chunk 183
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] |
| Miscellaneous Expenses             |     |   | [*] |
| Total                              |     |   | [*] |

* To be filed by amendment

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

The legal matters as to PRC law in connection with this offering and listing will be passed upon for us by AllBright Law Offices (Fuzhou), our PRC counsel. The legal matters concerning this offering relating to Cayman Islands law will be passed upon for us by Ogier. The legal matters concerning this offering relating to Hong Kong law will be passed upon for us by Bird & Bird. Certain other legal matters as to United States Federal and New York State law in connection with this Offering will be passed upon for us by Loeb & Loeb LLP. Loeb & Loeb LLP and [*] may rely upon AllBright Law Offices (Fuzhou) with respect to matters governed by PRC law. Certain legal matters as to U.S. federal law in connection with this Offering will be passed upon for the underwriters by Robinson & Cole LLP. Certain legal matters as to Hong Kong law in connection with this Offering will be passed upon for the underwriters by Stevenson, Wong & Co.

| 113 |

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

The consolidated financial statements of September 30, 2024 and 2023, included in this prospectus have been so included in reliance on the report of Enrome LLP, Independent Registered Public Accounting Firm, an independent registered public accounting firm, given on the authority of said firm as experts in auditing and accounting. The office of Enrome LLP is located at 143 Cecil Street #19-03/04GB Building Singapore 069542 .

<div align='center'>ENFORCEMENT 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 Cayman Islands company, such as political and economic stability, an effective judicial system, a favorable tax system, the absence of foreign exchange control or currency restrictions and the availability of professional and support services. However, the Cayman Islands has a less developed body of securities laws as compared to the United States and provides less protection for investors. In addition, Cayman Islands companies may not have standing to sue before the federal courts of the United States.

Our constitutional documents do not contain provisions requiring that disputes, including those arising under the securities laws of the United