Company: ILAG
Filing Date: 2025-02-26
Form Type: 424B5
Source: 0001493152-25-008362
Chunk: 64

Company: Intelligent Living Application Group Inc.
Filing Date: 2025-02-26
Form: 424B5
Chunk 64
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 or perform services for us, in the ordinary course of business.

<div align='center'>EXPENSES OF ISSUANCE AND DISTRIBUTION</div>

The following table sets forth the various expenses in connection with the sale and distribution of the securities being registered. We will bear all of the expenses shown below.

| Securities                               
 and Exchange Commission registration fee |     | $ | 8,816 |   |
| Printing                                 
 expenses                                 |     |   |       | * |
| Legal                                    
 fees and expenses                        |     |   |       | * |
| Accounting                               
 fees and expenses                        |     |   |       | * |
| Transfer                                 
 agent fees and expenses                  |     |   |       | * |
| Miscellaneous                            |     |   |       | * |
| Total                                    |     | $ |       | * |

| * | The                                                                                                                 
 amount of securities and number of offerings are indeterminable, and the expenses cannot be estimated at this time. |

| 20 |

<div align='center'>LEGAL MATTERS</div>

We are being represented by FisherBroyles, LLP with respect to legal matters of United States federal securities and New York State law. The validity of our Ordinary Shares offered in any offering and legal matters as to Cayman Islands law will be passed upon for us by Conyers Dill & Pearman. Legal matters as to Hong Kong law will be passed upon for us by Stevenson, Wong & Co., our Hong Kong legal counsel. Legal matters as to Chinese law will be passed upon for us by Guangdong Wesley Law Firm, our Chinese legal counsel. FisherBroyles, LLP may rely upon Conyers Dill & Pearman with respect to matters governed by Cayman Islands law, Stevenson, Wong & Co. with respect to matters governed by Hong Kong law and Guangdong Wesley Law Firm with respect to matters governed by Chinese law.

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

The consolidated financial statements as of December 31, 2022 and 2021, and for each of the years in the three years period ended December 31, 2022, incorporated by reference from the Company’s Annual Report on Form 20-F for the year ended December 31, 2022, have been audited by Wei, Wei & Co., LLP, an independent registered public accounting firm, as set forth in its report, which is incorporated herein by reference, in reliance upon such report given on the authority of such firm as experts in accounting and auditing. The office