Company: GURE
Filing Date: 2025-04-11
Form Type: 10-K
Source: 0001193805-25-000461
Chunk: 653

Company: GULF RESOURCES, INC.
Filing Date: 2025-04-11
Form: 10-K
Item: Item 9B
Chunk 653
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This category consists of services
by our independent auditors that are reasonably related to the performance of the audit or review of our financial statements and are
not reported above under Audit Fees. This category includes accounting consultations on transaction and proposed transaction related matters.
There were no such fees incurred by the Company in the years ended December 31, 2024 and 2023.

Tax Fees

The tax fee of $5,500 and $5,500 relate to tax compliance
services rendered in each of the years ended December 31, 2024 and 2023.

All Other Fees

There are no other fees to disclose.

Pre-Approval of Services

The Audit Committee appoints the
independent accountant each year and pre-approves the audit services. The Audit Committee chair is authorized to pre-approve specified
non-audit services for fees not exceeding specified amounts, if he promptly advises the other Audit Committee members of such approval.

PART IV

Item 15. Exhibits and Financial Statement Schedules.

(a)Financial Statements and Schedules

(1)Financial Statements – The financial statements filed as part of this filing
are listed on the index to the Financial Statements and Supplementary Data, Item 8 of Part II, on page F-1.

(2)Financial Statement Schedules – “Schedule I – Parent Only Financial
Information” filed as part of this filing is listed on the Financial Statements and Supplementary Data, Item 8 of Part II, on pages
S-1 and S-2. All other financial statement schedules have been omitted because they are not applicable, or the information required is
set forth in the Consolidated Financial Statements or related notes thereto.

(b)Exhibit Index

2.1Agreement and Plan of Merger dated December 10, 2006, among the Registrant, DFAX Acquisition vehicle, Inc., Upper Class Group Limited and the shareholders of UCG, incorporated herein by reference to Exhibit 10 to the Registrant’s Current Report on Form 8-K filed on December 12, 2006.

2.2Share Exchange Agreement among the Registrant, Upper Class Limited, Shouguang Yuxin Chemical Industry Company Limited and shareholders of Shouguang Yuxin Chemical Industry Company Limited, incorporated herein by reference to Exhibit 10.1 to the Registrant’s Current Report on Form 8-K filed on February 9, 2007.

2.3Agreement and Plan of Merger dated November 24, 2015