Company: RITR
Filing Date: 2025-11-28
Form Type: F-3
Source: 0001213900-25-115738
Chunk: 5

Company: Reitar Logtech Holdings Ltd
Filing Date: 2025-11-28
Form: F-3
Chunk 5
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 issued a report
on its determinations that it is unable to inspect or investigate completely PCAOB-registered public accounting firms headquartered in
mainland China and in Hong Kong because of positions taken by PRC authorities in those jurisdictions, or the 2021 Determinations.
In December 2022, the PCAOB decided to vacate the 2021 Determinations because it determined that, after conducting inspections and investigations
of mainland China and Hong Kong firms in 2022 under a new comprehensive agreement with the PRC and consistent with the PCAOB’s
usual practice, the current facts and circumstances indicate that (1) in 2022, the PCAOB has been able to conduct inspections and investigations
completely; and (2) the PRC has not taken a position to restrict PCAOB access or otherwise impair its ability to conduct its planned
inspections and investigations in 2022. However, we cannot assure you that in the future the PCAOB will continue to be able to inspect
PCAOB-registered public accounting firms in mainland China or Hong Kong or that we will not be identified by the SEC under the HFCA Act
as an issuer that has retained an auditor that the PCAOB determines it is unable to inspect or investigate completely because of a position
taken by an authority in that foreign jurisdiction. In addition, there can be no assurance that, if we have a “non-inspection”
year, we will be able to take any remedial measures. If any such event were to occur, trading in our securities could in the future be
prohibited under the HFCA Act and, as a result, we cannot assure you that we will be able to maintain the listing of the Class A ordinary
shares on Nasdaq or that you will be allowed to trade the Class A ordinary shares in the United States on the “over-the-counter”
markets or otherwise. Should the Class A ordinary shares become not listed or tradeable in the United States, the value of the Class
A ordinary shares could be materially affected.

We are an “emerging growth company” as defined under federal securities laws and, as such, will be subject to reduced public company reporting requirements. See “Prospectus Summary — Implications of Being an Emerging Growth Company” and “Prospectus Summary — Implications of Being a Foreign Private Issuer” on page 4 for additional information.

Investing in the securities described herein involves risks. See “Risk Factors” beginning on page 5 of this prospectus and risk factors set forth