Company: RAYA
Filing Date: 2025-09-29
Form Type: 424B5
Source: 0001185185-25-001296
Chunk: 211

Company: Erayak Power Solution Group Inc.
Filing Date: 2025-09-29
Form: 424B5
Chunk 211
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2 and 2021, incorporated by reference in this prospectus have been so included in reliance on the report of
TPS Thayer, an independent registered public accounting firm, given on their authority as experts in accounting and auditing. The office
of TPS Thayer is located at 1600 Hwy 6 Suite 100, Sugar Land, TX 77478.

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

No named expert of or counselor to us was employed
on a contingent basis, or owns an amount of our shares (or those of our subsidiaries) which is material to that person, or has a material,
direct or indirect economic interest in us or that depends on the success of the offering.

<div align='center'>68

ENFORCEABILITY OF CIVIL LIABILITIES</div>

We are incorporated under the laws of the Cayman
Islands with limited liability. We are incorporated in the Cayman Islands because of certain benefits associated with being a Cayman Islands
exempted company, such as:

| ● | political               
 and economic stability; |

| ● | an                         
 effective judicial system; |

| ● | tax         
 neutrality; |

| ● | the                                                       
 absence of exchange control or currency restrictions; and |

| ● | the                                                
 availability of professional and support services. |

However, certain disadvantages accompany incorporation
in the Cayman Islands. These disadvantages include:

| ● | the                                                                                                                                     
 Cayman Islands has a less developed body of securities laws as compared to the United States and provides less protection to investors; 
 and                                                                                                                                     |

| ● | Cayman                                                                                         
 Islands companies may not have standing to sue before the federal courts of the United States. |

Our memorandum and articles of association do
not contain provisions requiring that disputes, including those arising under the securities laws of the United States, between us, our
officers, directors and shareholders, be arbitrated.

Substantially all of our assets are located outside
the United States. In addition, a majority of our directors and officers are nationals and/or residents of countries other than the United
States, and all or a substantial portion of such persons’ assets are located outside the United States. As a result, it may be difficult
for a shareholder to effect service of process within the United States upon these persons, or to enforce against them or against us,
judgments obtained in United States courts, including judgments predicated upon the civil liability provisions of the securities laws
of the United