Company: NIVFW
Filing Date: 2025-05-01
Form Type: CORRESP
Source: 0001213900-25-038048
Chunk: 2

Company: NewGenIvf Group Ltd
Filing Date: 2025-05-01
Form: CORRESP
Chunk 2
---
 definition
of a business under Rule 11-01(d) as MicroSort was incorporated by Genetics & IVF Institute, Inc. in January 2025 to hold all
of the trademarks associated with MicroSort technology, and the existing licensing contracts relating to MicroSort technology, which were
then sold to the Company. MicroSort does not have any revenue producing activities and no historical financials existed for MicroSort
before 2025. Therefore, the Company does not believe that (i) separate audited financial statements would be required under Rule 3-05
and (ii) pro forma financial information under Article 11 would be required for the MicroSort transaction.

In making this filing, the Company has omitted
the consent letter from each of WWC, P.C. and J&S Associate PLT. The Company intends to include such consent letters in a subsequent
filing with the SEC, in any case no later than the effectiveness of this Form F-1.

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Should you have any questions relating to the
foregoing or wish to discuss any aspect of the Company’s filing, please contact me at steve.lin@hankunlaw.com, +86 10 8524 5826
(work) or +86 186 1049 5593 (cell).

Thank you for your time and attention.

| Yours sincerely, |
| /s/ Steve Lin    |
| Steve Lin        |

| cc. | Mr. Wing Fung Alfred Siu, Chief Executive Officer, NewGenIvf Group Ltd |
|     | Ho Fai Chung, Chief Financial Officer, NewGenIvf Group Ltd             |

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