Company: OWLS
Filing Date: 2025-02-07
Form Type: DRS/A
Source: 0000950123-25-001222
Chunk: 279

Company: OBOOK HOLDINGS INC.
Filing Date: 2025-02-07
Form: DRS/A
Chunk 279
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 188

EXPENSES OF THE OFFERING Set forth below is an itemization of the total expenses, excluding underwriting discounts and commissions, that we expect to incur in connection with the offer and sale of our ADSs. With the exception of the SEC registration fee, the stock exchange listing fee and the FINRA filing fee, all of these amounts are estimates.

| Expenses                             |     | Amount |     |   |
| SEC registration fee                 |     | US$    |     | * |
| FINRA filing fee                     |     |        |     | * |
| Stock exchange listing fee           |     |        |     | * |
| Legal fees and expenses              |     |        |     | * |
| Accounting fees and expenses         |     |        |     | * |
| Corporate advisory fees and expenses |     |        |     | * |
| Printing fee                         |     |        |     | * |
| Depositary expenses                  |     |        |     | * |
| Other fees and expenses              |     |        |     | * |
| Total                                |     | US$    |     | * |

| * | To be provided by amendment. |

189

LEGAL MATTERS

We are being represented by Sullivan & Cromwell LLP with respect to certain U.S. federal law and New York state law in
connection with this offering. Certain legal matters with respect to U.S. federal law in connection with this offering will be passed upon for the underwriters by Loeb & Loeb LLP, U.S. counsel for the underwriters. The validity of the
Class A Common Shares represented by the ADSs offered in this offering and other certain legal matters as to Cayman Islands law will be passed upon for us by Harney Westwood & Riegels.

190

EXPERTS

The consolidated financial statements of OBOOK Holdings Inc. and subsidiaries as of December 31, 2023 and 2022 and for the years then
ended, and the financial statements of PayNow Inc. as of December 31, 2022 and for the year then ended and as of April 30, 2023 and for the four months then ended, have been included herein and in the registration statement in reliance
upon the reports of KPMG, independent registered public accounting firm, appearing elsewhere herein, and upon the authority of said firm as experts in accounting and auditing. The audit reports on the financial statements of PayNow Inc. as of
December 31, 202