Company: TLSA
Filing Date: 2025-03-24
Form Type: F-3
Source: 0001013762-25-001691
Chunk: 33

Company: Tiziana Life Sciences Ltd
Filing Date: 2025-03-24
Form: F-3
Chunk 33
---
 a simultaneous offering of other securities offered by this prospectus.

<div align='center'>-16-

TAXATION</div>

The material U.S. federal income tax consequences relating to the purchase, ownership and disposition of any of the securities offered by this prospectus will be set forth in the prospectus supplement offering those securities.

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

The following is a statement of expenses in connection with the distribution of the securities registered. All amounts shown are estimates except the SEC registration fee and FINRA filing fee. The estimates do not include expenses related to offerings of particular securities. Each prospectus supplement describing an offering of securities will reflect the estimated expenses related to the offering of securities under that prospectus supplement.

| U.S. Securities and Exchange Commission 
 registration fee                        |     | $ |  38,275 |
| FINRA filing fee                        |     |   |  38,000 |
| Legal fees and expenses                 |     |   |  25,000 |
| Accounting fees and expenses            |     |   |  20,000 |
| Other miscellaneous                     
 fees and expenses                       |     |   |   3,725 |
| Total                                   |     | $ | 125,000 |

<div align='center'>LEGAL MATTERS</div>

Certain legal matters with respect to Bermuda law with respect to the validity of the offered securities will be passed upon for the Company by Conyers Dill & Pearman Limited. Sheppard Mullin Richter & Hampton, LLP, New York, New York, will be passing upon matters of United States law for us with respect to securities offered by this prospectus and any accompanying prospectus supplement.

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

The consolidated financial statements of Tiziana Life Sciences Ltd. as of December 31, 2023 and 2022, and for the years then ended, have been incorporated by reference herein and in the registration statement in reliance on the report of PKF Littlejohn LLP, an independent registered public accounting firm, appearing elsewhere herein, and upon the authority of said firm as experts in accounting and auditing. The registered business address of PKF Littlejohn LLP, is 15 Westferry Circus, London E14 4HD, United Kingdom.

<div align='center'>-17-

ENFORCEMENT OF CIVIL LIABILITIES</div>

We are incorporated and currently existing under the laws of Bermuda. In addition, certain of our directors and officers reside outside the United States