Company: LHI
Filing Date: 2025-05-23
Form Type: F-1
Source: 0001213900-25-046955
Chunk: 240

Company: Living Homeopathy International Ltd.
Filing Date: 2025-05-23
Form: F-1
Chunk 240
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Financial Promotion) Order 2005, or the Order; or (iii) high net worth companies,
and other persons to whom it may lawfully be communicated, falling within Article 49(2)(a) to (d) of the Order (all such
persons falling within (i)-(iii) together being referred to as “relevant persons”). The Class A Ordinary Shares are only
available to, and any invitation, offer or agreement to subscribe, purchase or otherwise acquire the Class A Ordinary Shares will be 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'>137

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 |     | $ |   250,000 |
| Financial Printing and Miscellaneous Expenses        |     | $ |   495,300 |
| Total Expenses                                       |     | $ | 1,684,300 |

These expenses will be borne by Living Homeopathy.

<div align='center'>138

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 P