Company: EGG
Filing Date: 2025-03-04
Form Type: DRS/A
Source: 0001493152-25-008991
Chunk: 182

Company: ENIGMATIG LTD
Filing Date: 2025-03-04
Form: DRS/A
Chunk 182
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 the FSA.

An invitation or inducement to engage in investment activity (within the meaning of Section 21 of FSMA) may only be communicated to persons who have professional experience in matters relating to investments falling within Article 19(5) of the Financial Services and Markets Act 2000 (Financial Promotion) Order 2005 or in circumstances in which Section 21 of FSMA does not apply to the company.

All applicable provisions of the FSMA with respect to anything done by the underwriter in relation to the shares must be complied with in, from or otherwise involving the United Kingdom.]

| 97 |

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

Set forth below is an itemization of our total expenses, excluding underwriting discount and the non-accountable expense allowance that we expect to incur in connection with the offer and sale of the Class A ordinary shares by us. With the exception of the SEC registration fee, the Financial Industry Regulatory Authority, Inc. filing fee and the NYSE American listing fee, all amounts are estimates.

| Securities and Exchange Commission registration fee      |     | US$ |
| Financial Industry Regulatory Authority, Inc. filing fee |     | US$ |
| NYSE American listing fee                                |     | US$ |
| Printing and engraving expenses                          |     | US$ |
| Legal fees and expenses                                  |     | US$ |
| Accounting fees and expenses                             |     | US$ |
| Miscellaneous expenses                                   |     | US$ |
| Total                                                    |     | US$ |

These expenses will be borne by us, except for underwriting discounts and commissions and the non-accountable expense allowance, which will be borne by us in proportion to the numbers of Class A ordinary shares sold in the offering by us, respectively.

| 98 |

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

We are being represented by Morgan Lewis & Bockius with respect to certain legal matters as to United States federal securities law. The underwriter is being represented by Ye & Associates, P.C. with respect to certain matters of United States federal securities. The validity of the Class A ordinary shares offered in this offering and certain legal matters as to Cayman Islands law will be passed upon for us by Harney Westwood & Riegels Singapore LLP. Certain legal matters as to Singapore law will be passed upon for us by AEI Legal LLC. Harney Westwood & Riegels Singapore LLP and Morgan, Lewis & Bockius may rely upon AEI Legal LLC