Company: MASK
Filing Date: 2025-01-10
Form Type: 424B4
Source: 0001213900-25-002376
Chunk: 221

Company: 3 E Network Technology Group Ltd
Filing Date: 2025-01-10
Form: 424B4
Chunk 221
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 us. Rule 701 In general, under Rule 701 of the Securities Act as currently in effect, each of our employees, consultants, or advisors who purchases our Class A Ordinary Shares from us in connection with a compensatory stock plan or other written agreement executed prior to the completion of this offering is eligible to resell those Class A Ordinary Shares in reliance on Rule 144, but without compliance with some of the restrictions, including the holding period, contained in Rule 144. However, the Rule 701shares would remain subject to lock -uparrangements and would only become eligible for sale when the lock -upperiod expires. Regulation S Regulation S provides generally that sales made in offshore transactions are not subject to the registration or prospectus -deliveryrequirements of the Securities Act. 128 TAXATION United States Federal Income Taxation Considerations The following does not address the tax consequences to any particular investor or to any person in special tax situations such as: •banks; •financial institutions; •insurance companies; •pension plans; •cooperatives; •regulated investment companies; •real estate investment trusts; •broker -dealers; •persons that elect to mark their securities to market; •U.S. expatriates or former long -termresidents of the U.S.; •governments or agencies or instrumentalities thereof; •tax -exemptentities (including private foundations); •persons liable for alternative minimum tax; •persons holding our Class A Ordinary Shares as part of a straddle, hedging, conversion or integrated transaction; •persons that actually or constructively own 10% or more of our voting power or value (including by reason of owning our Class A Ordinary Shares); •persons who acquired our Class A Ordinary Shares pursuant to the exercise of any employee share option or otherwise as compensation; •persons holding our Class A Ordinary Shares through partnerships or other pass -throughentities; •beneficiaries of a Trust holding our Class A Ordinary Shares; or •persons holding our Class A Ordinary Shares through a Trust. The discussion set forth below is addressed only to U.S. Holders (as defined below) that purchase Class A Ordinary Shares in this offering. WE URGE POTENTIAL PURCHASERS OF OUR CLASS A ORDINARY SHARES TO CONSULT THEIR OWN TAX ADVISORS CONCERNING THE U.S. FEDERAL, STATE, LOCAL AND NON -U .S. TAX CONSEQUENCES OF PURCHASING, OWNING AND DISPOSING OF OUR CLASS A ORDINARY SHARES. Material