Company: MASK
Filing Date: 2025-06-24
Form Type: F-1
Source: 0001185185-25-000685
Chunk: 236

Company: 3 E Network Technology Group Ltd
Filing Date: 2025-06-24
Form: F-1
Chunk 236
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any gain realized on the disposition of the Class A Ordinary Shares. The failure to file IRS Form 8621 could result in the imposition
of penalties and the extension of the statute of limitations with respect to U.S. federal income tax.

The determination of PFIC status is
inherently factual, is subject to a number of uncertainties, and can be determined only annually at the close of the tax year in
question. Additionally, the analysis depends, in part, on the application of complex U.S. federal income tax rules, which are
subject to differing interpretations. There can be no assurance that we will or will not be determined to be a PFIC for the current
tax year or any prior or future tax year, and no opinion of legal counsel or ruling from the IRS concerning our status as a PFIC has
been obtained or will be requested. You are urged to consult your tax advisors regarding the application of the PFIC rules to your
investment in our Class A Ordinary Shares and the elections discussed above.

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Information Reporting and Backup Withholding

Dividend payments with respect to our Class A Ordinary
Shares and proceeds from the sale, exchange or redemption of our Class A Ordinary Shares may be subject to information reporting to the
IRS and possible U.S. backup withholding at
a current flat rate of 24%. Backup withholding will not apply, however, to a U.S. Holder who furnishes a correct taxpayer identification
number and makes any other required certification on IRS W-9 or who is otherwise exempt
from backup withholding. U.S. Holders who are required to establish their exempt status generally must provide such certification
on IRS Form W-9. U.S. Holders are urged to consult their tax advisors regarding the application
of the U.S. information reporting and backup withholding rules.

Backup withholding is not an additional tax.
Amounts withheld as backup withholding may be credited against your U.S. federal income tax liability, and you may obtain a
refund of any excess amounts withheld under the backup withholding rules by timely filing the appropriate claim for refund with the
IRS and furnishing any required information. We do not intend to withhold taxes for individual
shareholders. Transactions effected through certain brokers or other intermediaries, however, may be subject to withholding taxes
(including backup withholding), and such brokers or intermediaries may be required by law to withhold such taxes.

Under the Hiring Incentives to Restore Employment
Act of 2010, certain U.S. Hold