Company: GURE
Filing Date: 2025-07-03
Form Type: S-3
Source: 0001193805-25-000970
Chunk: 23

Company: GULF RESOURCES, INC.
Filing Date: 2025-07-03
Form: S-3
Chunk 23
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 the East
City,

Shouguang City, Shandong,
China

Telephone Number</div>

You may also access these documents, free of charge
on the SEC’s website at www.sec.gov. Information contained on our website is not incorporated by reference into this
prospectus, and you should not consider any information on, or that can be accessed from, our website as part of this prospectus or any
accompanying prospectus supplement.

This prospectus is part of a registration statement
we filed with the SEC. We have incorporated exhibits into this registration statement. You should read the exhibits carefully for provisions
that may be important to you.

We have not authorized anyone to provide you
with information other than what is incorporated by reference or provided in this prospectus or any prospectus supplement. We are not
making an offer of these securities in any state where such offer is not permitted. You should not assume that the information in this
prospectus or in the documents incorporated by reference is accurate as of any date other than the date on the front of this prospectus
or those documents.

<div align='center'>15

PART II

INFORMATION NOT REQUIRED IN PROSPECTUS</div>

ITEM 14. OTHER EXPENSES OF ISSUANCE AND DISTRIBUTION

The following table sets
forth all expenses to be paid by the Registrant, other than underwriting discounts and commissions, in connection with this offering.
All amounts shown are estimates.

| SEC registration fee         |     | $ | * |
| FINRA filing fee             |     | $ | * |
| Printing fees                |     | $ | * |
| Legal fees and expenses      |     | $ | * |
| Accounting fees and expenses |     | $ | * |
| Miscellaneous                |     | $ | * |
| Total                        |     | $ | * |

*These fees and expenses depend on the manner
of sale of the securities, the securities offered and the number of issuances, and accordingly cannot be estimated at this time. Each
prospectus supplement related to this registration statement will reflect estimated expenses based on the applicable offering.

ITEM 15. INDEMNIFICATION OF DIRECTORS AND OFFICERS

As authorized by Section 78.751
of the Nevada Revised Statutes, we may indemnify our officers and directors against expenses incurred by such persons in connection with
any threatened, pending or completed action, suit or proceedings, whether civil, criminal, administrative or investigative, involving
such