Company: MASK
Filing Date: 2025-12-02
Form Type: POS AM
Source: 0001185185-25-001899
Chunk: 220

Company: 3 E Network Technology Group Ltd
Filing Date: 2025-12-02
Form: POS AM
Chunk 220
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 ability to raise equity capital in the future. All of the Class A Ordinary Shares
sold in this offering will be freely transferable by persons other than our “affiliates” without restriction or further registration
under the Securities Act.

Rule 144

All of our Class A Ordinary Shares outstanding prior to this offering are “restricted securities” as that term is defined in Rule 144 under the Securities Act and may be sold publicly in the United States only if they are subject to an effective registration statement under the Securities Act or pursuant to an exemption from the registration requirement such as those provided by Rule 144 and Rule 701 promulgated under the Securities Act.

A person who is deemed to be an affiliate of ours and who has beneficially owned “restricted securities” for at least six months would be entitled to sell, within any three-month period, a number of shares that is not more than the greater of:

| ● | 1%                                                                                                                               
 of the number of Class A Ordinary Shares then outstanding, in the form of Class A Ordinary Shares or otherwise, which will equal 
 approximately shares immediately after this offering; or                                                                         |

| ● | the                                                                                                                                
 average weekly trading volume of the Class A Ordinary Shares on the Nasdaq Capital Market during the four calendar weeks preceding 
 the filing of a notice on Form 144 with respect to such sale.                                                                      |

Sales under Rule 144 by our affiliates or persons selling shares on behalf of our affiliates are also subject to certain manner of sale provisions and notice requirements and to the availability of current public information about us.

Regulation S

Regulation S provides generally that sales made in offshore transactions are not subject to the registration or prospectus-delivery requirements of the Securities Act.

<div align='center'>127

TAXATION</div>

U.S. Federal Income Taxation Considerations

The following does not address the U.S. federal income tax considerations to any particular investor or to any person in special tax situations such as:

| ● | banks; |

| ● | financial     
 institutions; |

| ● | insurance  
 companies; |

| ● | pension 
 plans;  |

| ● | cooperatives; |

| ● | regulated             
 investment companies; |

| ● | real                      
 estate investment trusts; |

| ● | broker-dealers; |

| ● | persons                                        
 that elect to mark their securities to market; |

| ● | U.S. expatriates                           
 or former long-term residents of the U.S.; |

| ● | governments                               
 or agencies or instrumentalities thereof; |