Company: GURE
Filing Date: 2025-07-25
Form Type: DEF 14A
Source: 0001193805-25-001103
Chunk: 32

Company: GULF RESOURCES, INC.
Filing Date: 2025-07-25
Form: DEF 14A
Chunk 32
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 reporting
and other requirements of the Exchange Act. If the proposed Reverse Split is implemented, our Common Stock will continue to be reported
on The NASDAQ Capital Market under the symbol “GURE” (although NASDAQ will add the letter “D” to the end of the
trading symbol for a period of twenty (20) trading days to indicate that the Reverse Split has occurred). We will continue to be subject
to the periodic reporting requirements of the Exchange Act.

Procedure for Effecting a Reverse Split

The Reverse Split will be accomplished by amending
the Company’s Articles of Incorporation to effect the split. The Reverse Split will become effective at such future date as determined
by the Board of Directors, as evidenced by the filing of an amendment to the Company’s Articles of Incorporation with the Secretary
of State of the State of Nevada (which we refer to as the “Effective Time”) following the affirmative vote of the Company’s
shareholders at the Annual Meeting. Beginning at the Effective Time, each certificate representing Old Shares will be deemed for all corporate
purposes to evidence ownership of New Shares.

<div align='center'>SHAREHOLDERS SHOULD NOT DESTROY ANY STOCK CERTIFICATE(S)
AND SHOULD NOT SUBMIT ANY CERTIFICATE(S) UNTIL REQUESTED TO DO SO.</div>

Material U.S. Federal Income Tax Consequences of the Reverse Split

The following discussion is a general summary of
the material U.S. federal income tax consequences of the Reverse Split to a current shareholder of the Company that is a “United
States person,” as defined in the Internal Revenue Code of 1986, as amended (the “Code”) (sometimes referred to herein
as a “U.S. shareholder”), and who holds stock of the Company as a “capital asset,” as defined in Section 1221
of the Code. This discussion does not purport to be a complete analysis of all of the potential tax effects of the Reverse Split. Tax
considerations applicable to a particular shareholder will depend on that shareholder’s individual circumstances. The discussion
does not address the tax consequences that may be relevant to particular categories of shareholders subject to special treatment under
certain U.S. federal income tax laws (such as dealers in securities or currencies, banks, insurance companies, tax-exempt organizations,
financial institutions, broker-dealers, regulated investment companies, real estate investment companies, real estate mortgage investment
conduits and foreign individuals and entities). The discussion also does not address any tax consequences arising under U.S