Company: GRRR
Filing Date: 2025-07-02
Form Type: 424B5
Source: 0001213900-25-060827
Chunk: 77

Company: Gorilla Technology Group Inc.
Filing Date: 2025-07-02
Form: 424B5
Chunk 77
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agreed or will agree to register their securities for resale. If authorized by us, the initial purchasers of our securities, as well as
their transferees, pledgees, donees or successors, all of whom we refer to as “selling securityholders,” may from time to
time offer and sell the securities pursuant to this prospectus and any applicable prospectus supplement.

The applicable prospectus
supplement will set forth the name of each selling securityholder, the number and type of securities beneficially owned by such selling
securityholder that are covered by such prospectus supplement, the number and type of securities to be offered for the securityholder’s
account and the amount and (if one percent or more) the percentage of the class to be owned by such securityholder after completion of
the offering. The applicable prospectus supplement also will disclose whether any of the selling securityholders have held any position
or office with, have been employed by or otherwise have had a material relationship with us during the three years prior to the date of
the prospectus supplement.

<div align='center'>23

EXPENSES</div>

The following is a statement
of estimated fees and expenses (other than the SEC registration fee) in connection with the issuance and distribution of the securities
being registered, excluding underwriting discounts and commissions.

| Itemized expense             |     | Amount |        |
|:-----------------------------|:----|:-------|-------:|
| SEC registration fee         |     | $      | 33,060 |
| Legal fees and expenses      |     | $      |      * |
| Accounting fees and expenses |     | $      |      * |
| Miscellaneous                |     | $      |      * |
| Total                        |     | $      |      * |

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

<div align='center'>24

MATERIAL CHANGES</div>

Except as otherwise described
above and in our most recent annual report on Form 20-F, in our Reports on Form 6-K furnished under the Exchange Act and incorporated
by reference herein and as disclosed in this prospectus, no reportable material changes have occurred since April 28, 2023.

<div align='center'>INTERESTS OF EXPERTS AND COUNSEL</div>

None of our named experts
or counsel has been employed by us on a contingent basis, owns an