Company: MASK
Filing Date: 2025-12-30
Form Type: F-1
Source: 0001185185-25-002198
Chunk: 151

Company: 3 E Network Technology Group Ltd
Filing Date: 2025-12-30
Form: F-1
Chunk 151
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 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-term residents of the U.S.; |

| ● | governments or agencies or instrumentalities thereof; |

| ● | tax-exempt entities (including private foundations);                                        |
| ● | qualified retirement plans, individual retirement accounts, or other tax-deferred accounts; |

| ● | 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-through entities (except as explicitly discussed 
 below in “Material U.S. Federal Income Tax Considerations Applicable to U.S. Holders of Our Class A Ordinary Shares”);          |

| ● | beneficiaries of a Trust holding our Class A Ordinary Shares; or |

| ● | persons holding our Class A Ordinary Shares through a Trust. |

95 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 U.S. Federal Income Tax Considerations Applicable to U.S. Holders of Our Class A Ordinary Shares The following sets forth the material U.S. federal income tax consequences related to the ownership and disposition of our Class A Ordinary Shares. It is directed to U.S. Holders (as defined below) of our Class A Ordinary Shares and is based upon laws and relevant interpretations thereof in effect as of the date of this prospectus