Company: GVH
Filing Date: 2025-06-27
Form Type: 424B4
Source: 0001213900-25-058674
Chunk: 35

Company: Globavend Holdings Ltd
Filing Date: 2025-06-27
Form: 424B4
Chunk 35
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 Kong and is not included in
the categories of industries and companies whose foreign securities offerings are subject to review by the CSRC or the CAC.

<div align='center'>7</div>

Hong Kong is a special
administrative region of the PRC and the basic policies of the PRC regarding Hong Kong are reflected in the Basic Law, which serves
as Hong Kong’s constitution. The Basic Law provides Hong Kong with a high degree of autonomy and executive, legislative
and independent judicial powers, including that of final adjudication under the principle of “one country, two systems” and
a distinct set of laws and regulations. The PRC laws and regulations do not currently have any material impact on our business, financial
condition or results of operations. However, there is no assurance that there will not be any changes in the economic, political and legal
environment in Hong Kong in the future. In the event that (i) the PRC government expanded the categories of industries and companies
whose foreign securities offerings are subject to review by the CSRC or the CAC and that we are required to obtain such permissions or
approvals, (ii) we inadvertently concluded that relevant permissions or approvals were not required or that we did not receive or
maintain relevant permissions or approvals required, or (iii) applicable laws, regulations, or interpretations change and require
us to obtain such permissions or approvals in the future, we may face regulatory risks as those operated in mainland China, including
the ability to offer securities to investors, list their securities on a U.S. or other foreign exchanges, conduct their business
or accept foreign investment or sanctions by the CSRC, the CAC, or other PRC regulatory agencies.

<div align='center'>Recent PCAOB Developments</div>

On May 20, 2020, the U.S. Senate
passed the HFCA Act, which includes requirements for the SEC to identify issuers whose audit work is performed by auditors that the PCAOB
is unable to inspect or investigate completely because of a restriction imposed by a non-U.S. authority in the auditor’s local
jurisdiction. The U.S. House of Representatives passed the HFCA Act on December 2, 2020, and the HFCA Act was signed into law
on December 18, 2020. Pursuant to the HFCA act, our securities may be prohibited from trading on the Nasdaq or other U.S. stock
exchanges if our auditor cannot be inspected by the PCAOB for