Company: CHOW
Filing Date: 2025-08-22
Form Type: F-1/A
Source: 0001641172-25-025146
Chunk: 172

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-08-22
Form: F-1/A
Chunk 172
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 relating to investments falling within Article 19(5) of the Financial Services and Markets Act 2000 (Financial Promotion) Order 2005 or in circumstances in which Section 21 of FSMA does not apply to the company.

All applicable provisions of the FSMA with respect to anything done by the underwriter in relation to the shares must be complied with in, from or otherwise involving the United Kingdom.

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<div align='center'>Expenses Related To This Offering</div>

Set forth below is an itemization of the total expenses, excluding underwriting discounts and commissions, which are expected to be incurred in connection with the offer and sale of the Ordinary Shares by us. With the exception of the SEC registration fee, the NYSE American listing fee and the Financial Industry Regulatory Authority (“FINRA”) filing fee, all amounts are estimates.

| SEC                    
 registration fee       |     | US$ |     4,000 |
| NYSE                   
 American listing fee   |     |     |     5,000 |
| FINRA                  
 filing fee             |     |     |     2,173 |
| Printing               
 and engraving expenses |     |     |    20,000 |
| Legal                  
 fees and expenses      |     |     |   412,303 |
| Accounting             
 fees and expenses      |     |     |   955,648 |
| Miscellaneous          |     |     |   395,000 |
| Total                  |     | US$ | 1,794,124 |

| 113 |

<div align='center'>Legal Matters</div>

We are being represented by Sidley Austin LLP with respect to certain legal matters as to United States federal securities law. Certain legal matters as to the United States federal securities and New York law in connection with this offering will be passed upon for the underwriter by VCL Law LLP. The validity of the Ordinary Shares offered in this offering will be passed upon for us by Harney Westwood & Riegels Singapore LLP. Sidley Austin LLP may rely upon Harney Westwood & Riegels Singapore LLP with respect to matters governed by Cayman Islands law. Save as to the legal proceedings expressly set out to be handled by CMY Lawyers, other legal matters as to Hong Kong laws will be passed upon for us by Loong & Yeung.

| 114 |

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

The financial statements as of and for the years ended December 31, 2023 and 2024 and the related