Company: MASK
Filing Date: 2025-06-24
Form Type: F-1
Source: 0001185185-25-000685
Chunk: 228

Company: 3 E Network Technology Group Ltd
Filing Date: 2025-06-24
Form: F-1
Chunk 228
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 of the U.S.; |

| ● | a corporation (or other entity taxable as a corporation for U.S. federal income tax purposes) organized under the laws of the 
 U.S., any state thereof or the District of Columbia;                                                                          |

| ● | an estate whose income is subject to U.S. federal income taxation regardless of its source; or |

| ● | a trust that (1) is subject to the primary supervision of a court within the U.S. and the control of one or more U.S. persons 
 for all substantial decisions or (2) has a valid election in effect under applicable U.S. Treasury regulations to be treated  
 as a U.S. person.                                                                                                             |

If a partnership (or other entity treated as
a partnership for U.S. federal income tax purposes) is a beneficial owner of our Class A Ordinary Shares, the tax treatment of a
partner in the partnership will depend upon the status of the partner and the activities of the partnership. Partnerships and partners
of a partnership holding our Class A Ordinary Shares are urged to consult their tax advisors regarding an investment in our Class A Ordinary
Shares.

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We urge potential purchasers of our Class A Ordinary
Shares to consult their own tax advisors concerning the U.S. federal, state, local and non-U.S. tax consequences of purchasing, owning
and disposing of our Class A Ordinary Shares.

THIS SUMMARY DOES NOT PURPORT TO BE A COMPREHENSIVE
ANALYSIS OR DESCRIPTION OF ALL POTENTIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS OF ACQUIRING, OWNING AND DISPOSING OF CLASS A ORDINARY
SHARES. HOLDERS OF CLASS A ORDINARY SHARES SHOULD CONSULT WITH THEIR TAX ADVISORS REGARDING THE PARTICULAR TAX CONSIDERATIONS TO THEM
OF THE ACQUISITION, OWNERSHIP AND DISPOSITION OF CLASS A ORDINARY SHARES, INCLUDING THE APPLICABILITY AND EFFECTS OF U.S. FEDERAL, STATE,
LOCAL, AND OTHER TAX LAWS.

Taxation of Dividends and Other Distributions
on our Class A Ordinary Shares

Subject to the PFIC (as defined below) rules discussed
below, the gross amount of distributions made by us to you with respect to the Class A Ordinary Shares (including the amount of any taxes
withheld therefrom) will generally be includable in your gross income as dividend income on the date of receipt by you, but only to the
extent that the distribution