Company: SPPL
Filing Date: 2025-10-27
Form Type: F-3
Source: 0001493152-25-019408
Chunk: 52

Company: SIMPPLE LTD.
Filing Date: 2025-10-27
Form: F-3
Chunk 52
---
 31, 2024 have been so included in reliance on the report of Audit Alliance LLP, an independent registered public accounting firm, given on the authority of said firm as experts in accounting and auditing.

The office of Audit Alliance LLP. is located at No 10 Anson Road, #20-16, International Plaza, Singapore 079903.

<div align='center'>INTERESTS OF EXPERTS AND COUNSEL</div>

No named expert of or counselor to us was employed on a contingent basis, or owns an amount of our shares (or those of our subsidiaries) which is material to that person, or has a material, direct or indirect economic interest in us or that depends on the success of the offering.

<div align='center'>SERVICE OF PROCESS AND ENFORCEMENT OF CIVIL LIABILITIES</div>

We are incorporated under the laws of the Cayman Islands, and all of our Directors and Executive Officers are residents outside the United States. In addition, a significant portion of our operations and business is conducted, and a substantial portion of our assets are located, outside the United States.

Although we are incorporated outside the United States, we have agreed to accept service of process in the United States through Cogency Global Inc., our agent designated for that purpose, located at 122 East 42 ndStreet, 18 thFloor, New York, NY 10168. Nevertheless, since a substantial portion of the assets owned by us are located outside the United States, any judgment obtained in the United States against us may not be collectible within the United States.

An investor may or may not be able to commence an original action against us or our Directors or officers, or any person, before the courts outside the United States to enforce liabilities under United States federal securities laws, depending on the nature of the action.

There is no statutory enforcement in the Cayman Islands of judgments obtained in the United States, although the courts of the Cayman Islands will in certain circumstances recognize and enforce a foreign judgment, without any re-examination or re-litigation of matters adjudicated upon, provided such judgment:

| (a) | is                                                                                                                
 given by a foreign court of competent jurisdiction;                                                               |
| (b) | imposes                                                                                                           
 on the judgment debtor a liability to pay a liquidated sum for which the judgment has been given;                 |
| (c) | is                                                                                                                
 final;                                                                                                            |
| (d) | is                                                                                                                
 not in respect of taxes, a fine or a penalty;