Company: MKDWW
Filing Date: 2025-04-15
Form Type: 424B3
Source: 0001641172-25-004780
Chunk: 158

Company: MKDWELL Tech Inc.
Filing Date: 2025-04-15
Form: 424B3
Chunk 158
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 of registration, see the section titled “ Expenses of the Offering.”

<div align='center'>EXPENSES OF THIS OFFERING</div>

Set forth below is an itemization of the total expenses which are expected to be incurred by us in connection with the offer and sale of Ordinary Shares by our Selling Securityholders. With the exception of the registration fee payable to the SEC, all amounts are estimates.

| Expense                      |     | Amount |          |
|:-----------------------------|:----|:-------|---------:|
| SEC registration fee         |     | $      |  5,205.4 |
| Legal fees and expenses      |     |        |   65,000 |
| Accounting fees and expenses |     |        |   15,450 |
| Miscellaneous                |     |        |    1,180 |
| Total                        |     | $      | 86,835.4 |

| 97 |

<div align='center'>LEGAL MATTERS</div>

The legality of the Ordinary Shares for resale registered hereby and certain other British Virgin Islands legal matters are passed upon for the Company as to matters of British Virgin Islands law, by Mourant.

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

The consolidated financial statements of MKDWELL Tech Inc. as of December 31, 2023 and 2024 and for each of the years ended December 31, 2022, 2023 and 2024 included in this registration statement have been audited by Guangdong Prouden CPAs GP, an independent registered public accounting firm, as stated in their report appearing herein, which includes an explanatory paragraph as to MKDWELL Tech Inc’s ability to continue as a going concern described in Note 2 to the financial statements, appearing elsewhere in this registration statement, and are included herein in reliance on such report given upon the authority of Guangdong Prouden CPAs GP as experts in accounting and auditing.

Change in the Registrant’s Certifying Accountant

Pursuant to instruction 2 to Item 16F of Form 20-F, the Company has previously furnished its current reports on Form 6-K to the SEC on December 6, 2024 and December 11, 2024 regarding the termination of the client-auditor relationship with Marcum Asia CPAs LLP and the appointment of Guangdong Prouden CPAs GP as the Company’s independent registered public accounting firm. The change of auditors from Marcum Asia CPAs LLP to Guangdong Prou