Company: GCL
Filing Date: 2025-03-17
Form Type: DRS
Source: 0001213900-25-024502
Chunk: 212

Company: GCL Global Holdings Ltd
Filing Date: 2025-03-17
Form: DRS
Chunk 212
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 this prospectus a member of FINRA participating in the offering has a “conflict of interest” as defined in FINRA Rule 5121 (“Rule 5121”), that offering will be conducted in accordance with the relevant provisions of Rule 5121.

We have agreed to indemnify the Selling Shareholders who is a party to the Registration Rights Agreement (including their respective permitted transferee) and their respective officers, employees, affiliates, directors, partners, members, attorneys and agents and each person who controls such Selling Shareholders against certain liabilities. Such Selling Shareholders have agreed, severally and not jointly, to indemnify us and our directors and officers in certain circumstances against certain liabilities.

We have agreed with the Selling Shareholders to keep the registration statement of which this prospectus constitutes a part effective until all of the securities covered by this prospectus have been disposed of pursuant to and in accordance with the registration statement or the securities have been withdrawn.

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LEGAL MATTERS</div>

Certain legal matters relating to U.S. law will be passed upon for the Company by Loeb & Loeb LLP. Certain Cayman Islands legal matters will be passed upon for the Company by Carey Olsen Singapore LLP.

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

The financial statements of RF Acquisition Corp. as of December 31, 2024 and 2023, and for each of the two years in the period ended December 31, 2024 and appearing in this registration statement have been audited by Marcum LLP, an independent registered public accounting firm, as set forth in their report appearing elsewhere herein, which report contains an explanatory paragraph relating to substantial doubt about the ability of RF Acquisition Corp. to continue as a going concern and are included in reliance upon such report given on the authority of such firm as experts in accounting and auditing.

The financial statements of GCL Global Holdings Ltd from October 12, 2023 (inception) through March 31, 2024, which report contains an explanatory paragraph relating to substantial doubt about the ability of GCL Global Holdings Ltd to continue as a going concern and the consolidated financial statements of GCL Global Limited as of March 31, 2024 and 2023, and for each of the two years in the period ended March 31, 2024, included in this registration statement, have been audited by Marcum Asia CPAs LLP, an independent registered public accounting firm, as set forth in their report appearing elsewhere herein, and are included