Company: GINT
Filing Date: 2025-05-19
Form Type: DRS/A
Source: 0001213900-25-045183
Chunk: 195

Company: Gifts International Holdings Ltd
Filing Date: 2025-05-19
Form: DRS/A
Chunk 195
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:------------|
| 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                     |     |        | [89,842]    |
| Total                             |     | $      | [1,780,000] |

____________ *To be filed by amendment.

136 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 British Virgin Islands law will be passed upon for us by Ogier. The legal matters as to the PRC laws will be passed upon for us by Beijing Dacheng Law Offices, LLP (Shenzhen). The legal matters as to the Macau laws will be passed upon for us by STA Advogados. EXPERTS The combined financial statements for the years ended March 31, 2023 and 2024, included in this prospectus have been so included in reliance on the report of ARK Pro CPA & Co, an independent registered public accounting firm, given on the authority of said firm as experts in auditing and accounting. The office of ARK Pro CPA & Co is located at Unit 1602 -03, 16/F., Stelux House, 698 Prince Edward Road East, San Po Kong, Hong Kong. WHERE YOU CAN FIND ADDITIONAL INFORMATION We have filed with the SEC a registration statement on Form F -1under the Securities Act relating to this offering of our Shares. This prospectus does not contain all of the information contained in the registration statement. The rules and regulations of the SEC allow us to omit certain information from this prospectus that is