Company: PTHL
Filing Date: 2025-04-22
Form Type: S-8
Source: 0001213900-25-034199
Chunk: 3

Company: Pheton Holdings Ltd
Filing Date: 2025-04-22
Form: S-8
Chunk 3
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 Corporation Law for a Delaware corporation. In addition, our offer letters to our
independent directors and our employment agreements with our executive officers provide such persons with additional indemnification beyond
that provided in our amended and restated memorandum and articles of association.

Item 7. Exemption from Registration Claimed.

Not applicable.

<div align='center'>II-1</div>

Item 8. Exhibits.

<div align='center'>EXHIBIT INDEX</div>

| Exhibit |     | Description                                                                                                                                                                                                                                                  |
| 4.1     |     | Specimen Certificate for Ordinary Shares of the Registrant (incorporated herein by reference to Exhibit 4.1 to the registration statement on Form F-1 (File No. 333-274944), as amended, initially filed with the SEC on October 11, 2023)                   |
| 4.2     |     | Description of Securities (incorporated herein by reference to Exhibit 2.2 to the annual report on Form 20-F (File No. 001-42263), filed with the SEC on March 20, 2025)                                                                                     |
| 4.3     |     | Second Amended and Restated Memorandum and Articles of Association of the Registrant, as currently in effect (incorporated herein by reference to Exhibit 1.1 to the annual report on Form 20-F (File No. 001-42263), filed with the SEC on March 20, 2025). |
| 5.1*    |     | Opinion of Ogier                                                                                                                                                                                                                                             |
| 10.1*   |     | 2025 Equity Incentive Plan of the Registrant                                                                                                                                                                                                                 |
| 23.1*   |     | Consent of Marcum Asia CPAs LLP                                                                                                                                                                                                                              |
| 23.2*   |     | Consent of Ogier (included in Exhibit 5.1)                                                                                                                                                                                                                   |
| 24.1*   |     | Power of Attorney (included on signature page hereof)                                                                                                                                                                                                        |
| 107*    |     | Filing Fee Table                                                                                                                                                                                                                                             |

| * | Filed herewith. |

Item 9. Undertakings.

| (a) | The undersigned registrant hereby undertakes: |

| (1) | To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement: |

| (i)   | To include