Company: GURE
Filing Date: 2025-09-22
Form Type: S-3/A
Source: 0001193805-25-001326
Chunk: 45

Company: GULF RESOURCES, INC.
Filing Date: 2025-09-22
Form: S-3/A
Chunk 45
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| 5.1*           |     | Opinion of Issuer Counsel                                                                                                                                              |
| 23.1**         |     | Consent of GGF CPA LIMITED, Certified Public Accountants, an independent registered public accounting firm                                                             |
| 23.2*          |     | Consent of Issuer Counsel (included in Exhibit 5.1)                                                                                                                    |
| 24.1           |     | Power of Attorney (Included on Signature Page)                                                                                                                         |
| 107**          |     | Filing Fee Table                                                                                                                                                       |

| *  | To be filed, if necessary, by amendment or as an exhibit to a report pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended, and incorporated herein by reference. |
| ** | Previously filed                                                                                                                                                                                  |

<div align='center'>27</div>

ITEM 17. UNDERTAKINGS.

| 6) | That, for the purpose of determining liability of the registrant under the Securities Act to any purchaser in the initial distribution of the securities: |

| (i) | Any preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule 424. |

| (ii) | Any free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by the undersigned registrant; |

| (iii) | The portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant or its securities provided by or on behalf of the undersigned registrant; and |

| (iv) | Any other communication that is an offer in the offering made by the undersigned registrant to the purchaser. |

| 7) | Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities