Company: LHI
Filing Date: 2025-01-27
Form Type: DRS/A
Source: 0001213900-25-006939
Chunk: 226

Company: Living Homeopathy International Ltd.
Filing Date: 2025-01-27
Form: DRS/A
Chunk 226
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 or rely on this prospectus or any of its contents.

<div align='center'>130

EXPENSES RELATING TO THIS OFFERING</div>

Set forth below is an itemization of the total
expenses, excluding underwriting discounts, that Living Homeopathy expects to incur in connection with this Offering. With the exception
of the SEC registration fee and the Nasdaq Capital Market listing fee, all amounts are estimates.

|                                    |     | $ |
| Securities and Exchange Commission 
 Registration Fee                   |     | $ |
| FINRA Filing Fee                   |     | $ |
| Nasdaq Capital Market Listing Fee  |     | $ |
| Legal Fees and Expenses            |     | $ |
| Accounting Fees and Expenses       |     | $ |
| Transfer Agent Fees                |     | $ |
| Underwriting                       |     | $ |
| Financial Printing and             
 Miscellaneous Expenses             |     | $ |
| Total Expenses                     |     | $ |

These expenses will be borne by Living Homeopathy.

<div align='center'>131

LEGAL MATTERS</div>

Certain other legal matters
with respect to U.S. federal and New York State law in connection with this offering will be passed upon for us by Robinson
& Cole LLP. The validity of the Class A Ordinary Shares offered in this offering and other certain legal matters as to Cayman Islands
law will be passed upon for us by Ogier. Legal matters as to Hong Kong law will be passed upon for us by Han Kun Law Offices LLP. Legal
matters as to the laws of PRC will be passed upon for us by Han Kun Law Offices.

Certain legal matters with respect to U.S. federal and New York State law in connection with this offering will be passed upon for the underwriters by Loeb & Loeb LLP.

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

The consolidated financial statements for the years ended March 31, 2024 and 2023 included in this prospectus have been so included in reliance on the report of WWC, P.C., an independent registered public accounting firm, given on the authority of said firm as experts in auditing and accounting. The office of WWC, P.C. is located at 2010 Pioneer Ct, San Mateo, CA 94403

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

No expert or counsel named in this prospectus as having prepared or certified any part of this prospectus or having given an opinion upon the