Company: MKDWW
Filing Date: 2025-02-21
Form Type: F-1/A
Source: 0001493152-25-007784
Chunk: 164

Company: MKDWELL Tech Inc.
Filing Date: 2025-02-21
Form: F-1/A
Chunk 164
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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         |     | $      |     930.05 |
| Legal fees and expenses      |     |        |    156,000 |
| Accounting fees and expenses |     |        |     15,450 |
| Miscellaneous                |     |        |      1,180 |
| Total                        |     | $      | 173,560.05 |

| 108 |

<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 and for each of the years ended December 31, 2023 and December 31, 2022 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.

The financial statements of Cetus Capital Acquisition Corp. as of December 31, 2023 and 2022, for the year ended December 31, 2023, and for the period from June 7, 2022 (inception) through December 31, 2022, included in this prospectus have been audited by MaloneBailey LLP, an independent registered public accounting firm, as set forth in their report (which contains an explanatory paragraph regarding the Company’s ability to continue as a going concern), thereon, appearing elsewhere in this prospectus, and are included in reliance on such report given upon such firm as experts in auditing and accounting. Following the closing of the business combination of Cetus Capital Acquisition Corp. with MKDWELL Tech Inc