Company: OSRH
Filing Date: 2025-06-23
Form Type: 424B3
Source: 0001213900-25-056351
Chunk: 113

Company: OSR Holdings, Inc.
Filing Date: 2025-06-23
Form: 424B3
Chunk 113
---
, with Mr. Park serving as the chairperson
of this audit committee. The composition of the Company’s audit committee will meet the requirements for independence under the
current Nasdaq listing standards and SEC rules and regulations. Each member of the audit committee is financially literate and the “audit
committee financial expert” as defined in Item 407(d)(5)(ii) of Regulation S-K will be Mr. Park. This
designation does not impose on Mr. Park any duties, obligations or liabilities that are greater than are generally imposed on members
of our audit committee and the board of directors. The audit committee will be directly responsible for, among other things:

| ● | selecting a firm to serve as the independent registered public accounting firm to audit our financial 
 statements;                                                                                           |

| ● | ensuring the independence of the independent registered public accounting firm; |

| ● | discussing the scope and results of the audit with the independent registered public accounting firm 
 and reviewing, with management and that firm, our interim and year-end operating results;            |

| ● | establishing procedures for employees to anonymously submit concerns about questionable accounting 
 or audit matters;                                                                                  |

| ● | considering the adequacy of our internal controls and internal audit function; |

| ● | reviewing material related party transactions or those that require disclosure; and |

| ● | approving or, as permitted, pre-approving all audit and non-audit services to be performed 
 by our independent registered public accounting firm.                                      |

Our Audit Committee Charter is included as an
exhibit to our 2024 Annual Report on Form 10-K. You can review the Audit Committee Charter by accessing our public filings at the SEC’s
website at www.sec.gov.

<div align='center'>68</div>

Compensation Committee

As of the completion of the Business Combination,
the members of the Company’s compensation committee consist of Dr. Barberis, Dr. Mah and Mr. Kim, with Dr. Mah
serving as the chairperson. Each member of this committee is a non-employee director, as defined by Rule 16b-3 promulgated
under the Exchange Act, and an outside director, as defined pursuant to Section 162(m) of the Code, and meets the requirements
for independence under the current Nasdaq listing standards. The New OSR Holdings compensation committee will be responsible for, among
other things:

| ● | reviewing and approving, or recommending that our board of directors approve, the compensation of 
 our executive officers;                                                                           |

| ●