Company: MRT
Filing Date: 2025-08-11
Form Type: F-3
Source: 0001213900-25-074325
Chunk: 46

Company: Marti Technologies, Inc.
Filing Date: 2025-08-11
Form: F-3
Chunk 46
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 31, 2023,
have been incorporated by reference herein in reliance upon the report of KPMG Bağımsız Denetim ve SMMM AŞ,
independent registered public accounting firm, incorporated by reference herein, and upon the authority of said firm as experts in accounting
and auditing. The registered address of KPMG Bağımsız Denetim ve SMMM AŞ is İş Kuleleri, Kule
3, Kat:2-9, 34330 Levent, İstanbul.

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

Stuarts Humphries has passed
upon the validity of the securities offered by this prospectus with respect to the Ordinary Shares and matters of Cayman Islands law.

<div align='center'>27

EXPENSES RELATED TO THE OFFERING</div>

We estimate that our expenses
in connection with the offer and sale of our securities by the Selling Securityholders, will be as follows:

Expenses

| Amount                          |     |   |           |
|:--------------------------------|:----|:--|----------:|
| SEC registration fee            |     | $ | 16,277.34 |
| FINRA filing fee                |     |   |        ** |
| Printing and engraving expenses |     |   |        ** |
| Legal fees and expenses         |     |   |        ** |
| Accounting fees and expenses    |     |   |        ** |
| Total                           |     | $ | 16,277.34 |

| * | Previously paid. |

| ** | These fees are calculated based on the securities offered and           
 the number of issuances and accordingly cannot be defined at this time. |

Under agreements to which we
are party with the Selling Securityholders, we have agreed to bear all expenses relating to the registration of the resale of the securities
pursuant to this prospectus.

<div align='center'>28

PART II

INFORMATION NOT REQUIRED IN PROSPECTUS</div>

Item 8. Indemnification of Directors and
Officers

The laws of the Cayman Islands
do not limit the extent to which a company’s memorandum and articles of association may provide for indemnification of officers
and directors, except to the extent any such provision may be held by the Islands courts to be contrary to public policy, such as to provide
indemnification against willful default, willful neglect, civil fraud or the consequences of committing a crime. The Articles of Association