Company: GCL
Filing Date: 2025-08-27
Form Type: DRS
Source: 0001213900-25-080905
Chunk: 340

Company: GCL Global Holdings Ltd
Filing Date: 2025-08-27
Form: DRS
Chunk 340
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21.1    |     | List                                                                                                                                      
 of Subsidiaries (incorporated by reference to Exhibit 21 of the Company’s Form 20-F filed                                                 
 on July 31, 2025)                                                                                                                         |
| 23.1*   |     | Consent from Marcum Asia LLP                                                                                                              |
| 23.2*   |     | Consent from Ernst & Young LLP                                                                                                            |
| 107*    |     | Filing Fee Table                                                                                                                          |

| *  | To be filed by amendment                                                                                                              |
| 

#  | Certain exhibits and schedules to this Exhibit have been omitted in                                                                   
 accordance with Regulation S-K Item 601(a)(5). The Company agrees to furnish supplementally a copy of any omitted exhibit or schedule 
 to the SEC upon its request; however, the Company may request confidential treatment of omitted items.                                |
| 

## | Certain confidential portions of this exhibit were omitted by means                                                                   
 of marking such portions with brackets and asterisks because the identified confidential portions (i) are not material and (ii) would 
 be competitively harmful if publicly disclosed, or constituted personally identifiable information that is not material.              |

<div align='center'>II-3</div>

Item 9. Undertakings

The undersigned Registrant
hereby undertakes:

| (1) | To                                                                                          
 file, during any period in which offers or sales are being made, a post-effective amendment 
 to this registration statement:                                                             |

| (i) | To                                                                         
 include any prospectus required by Section 10(a)(3) of the Securities Act; |

| (ii) | To                                                                                                 
 reflect in the prospectus any facts or events arising after the effective date of the registration 
 statement (or the most recent post-effective amendment thereof) which, individually or in          
 the aggregate, represent a fundamental change in the information set forth in the registration     
 statement. Notwithstanding the foregoing, any increase or decrease in volume of securities         
 offered (if the total dollar value of securities offered would not exceed that which was           
 registered) and any deviation from the low or high end of the estimated maximum offering           
 range may be reflected in the form of prospectus filed with the Commission pursuant to Rule        
 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change     
 in the maximum aggregate offering price set forth in the “Calculation of Registration              
 Fee” table in the effective registration statement; and