Company: GCL
Filing Date: 2025-08-27
Form Type: DRS
Source: 0001213900-25-080905
Chunk: 207

Company: GCL Global Holdings Ltd
Filing Date: 2025-08-27
Form: DRS
Chunk 207
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 be entitled to contribution. We may be indemnified by the Selling
Shareholders against civil liabilities, including liabilities under the Securities Act that may arise from any written information furnished
to us by the Selling Shareholders specifically for use in this prospectus, in accordance with the related registration rights agreements
or we may be entitled to contribution.

Once sold under the registration
statement, of which this prospectus forms a part, the ordinary shares will be freely tradable in the hands of persons other than our
affiliates.

<div align='center'>116

LEGAL MATTERS</div>

Certain legal matters relating
to U.S. law will be passed upon for the Company by Loeb & Loeb LLP. Certain Cayman Islands legal matters will be passed upon for
the Company by Carey Olsen Singapore LLP.

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

The consolidated financial
statements of GCL Global Holdings Ltd as of March 31, 2025 and 2024, and for each of the three years in the period ended March 31, 2025,
included in this registration statement, have been audited by Marcum Asia CPAs LLP, an independent registered public accounting firm,
as set forth in their report appearing elsewhere herein, and are included in reliance upon such report given on the authority of such
firm as experts in accounting and auditing.

The consolidated financial
statements of Ban Leong Technologies Limited as of March 31, 2025 and 2024, and for each of the two years in the period ended March 31,
2025 appearing in this prospectus and registration statement, have been audited by Ernst & Young LLP, independent auditors, as set
forth in their report appearing elsewhere herein, and are included in reliance upon such report given on the authority of such firm as
experts in accounting and auditing.

<div align='center'>WHERE YOU CAN FIND MORE INFORMATION</div>

We are subject to the periodic
reporting and other information requirements of the Exchange Act as applicable to a “foreign private issuer,” and we will
file annual reports and other information from time to time with the SEC in accordance with such requirements. Our SEC filings will be
available to the public on the internet at a website maintained by the SEC located at www.sec.gov.

We also maintain an Internet
website at https://www.gclglobalholdings.com. Through our website, we make available, free of charge, the following documents
as soon as reasonably practicable after they are electronically filed with,