# EDGAR Filing Document

**Accession Number:** 0002085485
**File Stem:** 0001477932-26-001036
**Filing Date:** 2026-2
**Character Count:** 32037
**Document Hash:** 993db770aaf2fe7f4f36d61b7eeb7744
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001477932-26-001036.hdr.sgml**: 20260225

**ACCESSION NUMBER**: 0001477932-26-001036

**CONFORMED SUBMISSION TYPE**: S-1MEF

**PUBLIC DOCUMENT COUNT**: 22

**FILED AS OF DATE**: 20260225

**DATE AS OF CHANGE**: 20260225

**EFFECTIVENESS DATE**: 20260225

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** APEX Tech Acquisition Inc.
- **CENTRAL INDEX KEY:** 0002085485
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0831

**FILING VALUES:**
- **FORM TYPE:** S-1MEF
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-293767
- **FILM NUMBER:** 26681073

**BUSINESS ADDRESS:**
- **STREET 1:** 411 E HUNTINGTON
- **STREET 2:** STE 206
- **CITY:** ARCADIA
- **STATE:** CA
- **ZIP:** 91006
- **BUSINESS PHONE:** 8477705171

**MAIL ADDRESS:**
- **STREET 1:** 411 E HUNTINGTON
- **STREET 2:** STE 206
- **CITY:** ARCADIA
- **STATE:** CA
- **ZIP:** 91006

**As filed with the U.S. Securities and Exchange Commission on February 25, 2026.**

**Registration No. 333-**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM S-1**

**REGISTRATION STATEMENT**

***UNDER***

***THE SECURITIES ACT OF 1933***

---

| |
|:---|
| **APEX Tech Acquisition Inc.** |
| **(Exact Name of Registrant as Specified in its Charter)** |

---

---

| | | |
|:---|:---|:---|
| **Cayman Islands** | **6770** | **98-1868645** |
| **(State or Other Jurisdiction of** <br> **Incorporation or Organization)** | **(Primary Standard Industrial** <br> **Classification Code Number)** | **(IRS Employer** <br> **Identification Number)** |

---

**13501 Katy Freeway**

**Houston, TX 77079**

**840-244-9122**

**(Address, including Zip Code, and Telephone Number, including Area Code, of Registrant's Principal Executive Offices)**

**Venture Bridge Legal**

**411 E Huntington Dr Ste 206**

**Arcadia, CA 91006**

**Tel: 626-838-6868**

**(Name, Address, including Zip Code, and Telephone Number, including Area Code, of Agent for Service)**

***Copies to:***

---

| | |
|:---|:---|
| **Fei Pang**<br> **Venture Bridge Legal**<br> **411 E Huntington Dr Ste 206**<br> **Arcadia, CA 91006**<br> **Tel: 626-838-6868** | **Arila Zhou, Esq.**<br> **Ze'-ev D. Eiger, Esq.**<br> **Robinson & Cole LLP**<br> **Chrysler East Building**<br> **666 Third Avenue, 20th Floor**<br> **New York, NY 10017**<br> **Tel: (212) 451-2908** |

---

**Approximate date of commencement of proposed sale to the public:** As soon as practicable after the effective date of this registration statement.

If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, check the following box. ☐

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☒ 333-291936

If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☒ <br> Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**This registration statement shall become effective upon filing with the Securities and Exchange Commission in accordance with Rule 462(b) under the Securities Act of 1933, as amended.**

**EXPLANATORY NOTE AND INCORPORATION OF CERTAIN INFORMATION BY REFERENCE**

Pursuant to Rule 462(b) under the Securities Act of 1933, as amended ("Securities Act"), APEX Tech Acquisition Inc. (the "Registrant") is filing this Registration Statement on Form S-1 (this "Registration Statement") with the Securities and Exchange Commission ("Commission"). This Registration Statement relates to the public offering of securities contemplated by the Registration Statement on Form S-1, as amended (File No. 333-291936) (the "Prior Registration Statement"), which the Registrant originally filed with the Commission on December 4, 2025, and which the Commission declared effective on February 25, 2026.

The Registrant is filing this Registration Statement for the sole purpose of increasing the aggregate number of ordinary shares offered by the Registrant by 833,334 shares, or up to 958,334 shares if the underwriters exercise the over-allotment option in full, pursuant to the change of each unit of the Registrant to consist of one ordinary share and one right to receive one-fourth of one ordinary share upon the consummation of an initial business combination. The additional shares that are being registered for sale are in an amount and at a price that together represent no more than 20% of the maximum aggregate offering price set forth in the Calculation of Registration Fee table contained in the Prior Registration Statement. The information set forth in the Prior Registration Statement and all exhibits to the Prior Registration Statement are incorporated by reference into this Registration Statement.

The required opinions and consents are listed on the Exhibit Index attached hereto and filed herewith.

**CERTIFICATION**

The Registrant hereby certifies to the Commission that (1) it has instructed its bank to pay the filing fee set forth on the Filing Fee Table filed as Exhibit 107 of this Registration Statement by a wire transfer of such amount as soon as practicable (but no later than the close of business on February 25, 2026), (2) it will not revoke such instructions, (3) it has sufficient funds in the relevant account to cover the amount of such filing fee, and (4) it will confirm receipt of such instructions by its bank during regular business hours no later than February 25, 2026.

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, as amended, the registrant has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized on the 25th day of February, 2026.

---

| | | |
|:---|:---|:---|
| **APEX Tech Acquisition Inc.** | **APEX Tech Acquisition Inc.** | **APEX Tech Acquisition Inc.** |
| By: | */s/ Shaoren Liu* | */s/ Shaoren Liu* |
|  | Name: | Shaoren Liu |
|  | Title: | Chief Executive Officer and Chief Financial Officer  |

---

Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Name** | **Position** | **Date** |
| */s/ Shaoren Liu* | Chief Executive Officer, Chief Financial Officer and Director (Principal Executive, Financial and Accounting Officer) | February 25, 2026 |
| Shaoren Liu |  |  |

---

**SIGNATURE OF AUTHORIZED U.S. REPRESENTATIVE OF THE REGISTRANT**

Pursuant to the requirements of the Securities Act of 1933, as amended, the undersigned certifies that it is the duly authorized United States representative of the Registrant and has duly caused this registration statement to be signed by the undersigned, thereunto duly authorized, in Los Angeles, California, on the 25th day of February, 2026.

---

| | | |
|:---|:---|:---|
| AUTHORIZED U.S. REPRESENTATIVE<br>VENTURE BRIDGE LEGAL | AUTHORIZED U.S. REPRESENTATIVE<br>VENTURE BRIDGE LEGAL | AUTHORIZED U.S. REPRESENTATIVE<br>VENTURE BRIDGE LEGAL |
| By: | */s/ Fei Pang* | */s/ Fei Pang* |
|  | Name: | Fei Pang |
|  | Title: | Partner |

---

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| **Exhibit** <br> **Number** | **Description** |
| [5.1](appex_ex51.htm) | [Opinion of Maples and Calder (Hong Kong) LLP](appex_ex51.htm) |
| [5.2](appex_ex52.htm) | [Opinion of Venture Bridge Legal](appex_ex52.htm) |
| [23.1](appex_ex231.htm) | [Consent of Simon & Edward LLP](appex_ex231.htm) |
| [23.2](appex_ex51.htm) | [Consent of Maples and Calder (Hong Kong) LLPD (included in Exhibit 5.1)](appex_ex51.htm) |
| [23.3](appex_ex52.htm) | [Consent of Venture Bridge Legal (included in Exhibit 5.2)](appex_ex52.htm) |
| [107](appex_ex107.htm) | [Filing Fee Table](appex_ex107.htm) |

---

## Exhibit 5.1

**EXHIBIT 5.1**

![](appex_ex51img3.jpg)

Our ref YCU/863823-000001/85743884v3

**APEX Tech Acquisition Inc.** <br> PO Box 309, Ugland House <br> Grand Cayman <br> KY1-1104 <br> Cayman Islands<br>

25 February 2026

**APEX Tech Acquisition Inc.**

We have acted as counsel as to Cayman Islands law to APEX Tech Acquisition Inc. (the "**Company**") in connection with the Company's registration statement on Form S-1, including all amendments or supplements thereto, filed with the United States Securities and Exchange Commission (the "**Commission**") under the United States Securities Act of 1933, as amended (the "**Act**") (including its exhibits, the "**Registration Statement**") for the purposes of, registering with the Commission under the Act, the offering and sale to the public of:

(a) up to 11,500,000 units (including 1,500,000 units, which the several underwriters ()"**Underwriters** "), for whom A.G.P./Alliance Global Partners is acting as representative ()"**Representative** "), will have a 45-day option to purchase from the Company to cover over-allotments, if any) ()"**Units**") at an offering price of US$10.00 per Unit, each Unit consisting of:

(i) one ordinary share of a par value of US$0.0001 of the Company ()"**Ordinary Shares** "); and

(ii) one right to receive one-fourth of one Ordinary Share upon the consummation of an initial business combination ()"**Rights** ");

(b) all Ordinary Shares and Rights issued as part of the Units;

(c) all Ordinary Shares that may be issued upon conversion of the Rights included in the Units;

(d) 50,000 Ordinary Shares to the Representative and/or its designees as part of representative compensation (the "**Representative Shares** "); and

![](appex_ex51img7.jpg)

(e) 200,000 Ordinary Shares (or up to 230,000 Ordinary Shares if the Underwriters over-allotment option is exercised in full) to the Representative and/or its designees as deferred underwriting compensation (the "**Deferred Compensation Shares** ").

This opinion letter is given in accordance with the terms of the Legal Matters section of the Registration Statement.

---

| | |
|:---|:---|
| **1** | **Documents Reviewed** |

---

We have reviewed originals, copies, drafts or conformed copies of the following documents:

1.1 The certificate of incorporation dated 29 August 2025 and the memorandum and articles of association of the Company as registered or adopted on 29 August 2025 (the "**Memorandum and Articles** ").

1.2 The written resolutions of the sole director of the Company dated 25 February 2026 (the "**Resolutions** ").

1.3 A certificate of good standing with respect to the Company issued by the Registrar of Companies (the "**Certificate of Good Standing** ").

1.4 A certificate from a director of the Company a copy of which is attached to this opinion letter (the "**Director's Certificate** ").

1.5 The Registration Statement.

1.6 A draft of the form of the unit certificate representing the Units (the "**Unit Certificate** ").

1.7 A draft of the form of the rights agreement and the rights certificate constituting the Rights (the "**Rights Documents** ").

1.8 A draft of the underwriting agreement between the Company and the Representative.

The documents listed in paragraphs 1.6 to 1.8 inclusive above shall be referred to collectively herein as the "**Documents**".

---

| | |
|:---|:---|
| **2** | **Assumptions** |

---

The following opinions are given only as to, and based on, circumstances and matters of fact existing and known to us on the date of this opinion letter. These opinions only relate to the laws of the Cayman Islands which are in force on the date of this opinion letter. In giving the following opinions, we have relied (without further verification) upon the completeness and accuracy, as at the date of this opinion letter, of the Director's Certificate and the Certificate of Good Standing. We have also relied upon the following assumptions, which we have not independently verified:

2.1 The Documents have been or will be authorised and duly executed and unconditionally delivered by or on behalf of all relevant parties in accordance with all relevant laws (other than, with respect to the Company, the laws of the Cayman Islands).

2.2 The Documents are, or will be, legal, valid, binding and enforceable against all relevant parties in accordance with their terms under the laws of the State of New York (the "**Relevant Law**") and all other relevant laws (other than, with respect to the Company, the laws of the Cayman Islands).

2.3 The choice of the Relevant Law as the governing law of the Documents has been made in good faith and would be regarded as a valid and binding selection which will be upheld by the courts of the State of New York and any other relevant jurisdiction (other than the Cayman Islands) as a matter of the Relevant Law and all other relevant laws (other than the laws of the Cayman Islands).

2.4 Copies of documents, conformed copies or drafts of documents provided to us are true and complete copies of, or in the final forms of, the originals.

2.5 All signatures, initials and seals are genuine.

2.6 The capacity, power, authority and legal right of all parties under all relevant laws and regulations (other than, with respect to the Company, the laws and regulations of the Cayman Islands) to enter into, execute, unconditionally deliver and perform their respective obligations under the Documents.

2.7 No invitation has been or will be made by or on behalf of the Company to the public in the Cayman Islands to subscribe for any of the Units, the Rights, the Ordinary Shares, the Representative Shares or the Deferred Compensation Shares.

2.8 There is no contractual or other prohibition or restriction (other than as arising under Cayman Islands law) binding on the Company prohibiting or restricting it from entering into and performing its obligations under the Documents.

2.9 No monies paid to or for the account of any party under the Documents or any property received or disposed of by any party to the Documents in each case in connection with the Documents or the consummation of the transactions contemplated thereby represent or will represent proceeds of criminal conduct or criminal property or terrorist property (as defined in the Proceeds of Crime Act (As Revised) and the Terrorism Act (As Revised), respectively).

2.10 There is nothing contained in the minute book or corporate records of the Company (which, other than the records set out in paragraphs 1.1 to 1.3 of this opinion letter, we have not inspected) which would or might affect the opinions set out below.

2.11 There is nothing under any law (other than the laws of the Cayman Islands) which would or might affect the opinions set out below. Specifically, we have made no independent investigation of the Relevant Law.

2.12 The Company will receive money or money's worth in consideration for the issue of the Ordinary Shares, the Representative Shares and the Deferred Compensation Shares and none of the Ordinary Shares, the Representative Shares and the Deferred Compensation Shares were or will be issued for less than par value.

Save as aforesaid we have not been instructed to undertake and have not undertaken any further enquiry or due diligence in relation to the transaction the subject of this opinion letter.

---

| | |
|:---|:---|
| **3** | **Opinions** |

---

Based upon, and subject to, the foregoing assumptions and the qualifications set out below, and having regard to such legal considerations as we deem relevant, we are of the opinion that:

3.1 The Company has been duly incorporated as an exempted company with limited liability and is validly existing and in good standing with the Registrar of Companies under the laws of the Cayman Islands.

3.2 The Ordinary Shares, the Representative Shares and the Deferred Compensation Shares to be offered and issued by the Company as contemplated by the Registration Statement (including the issuance of Ordinary Shares upon the conversion of the Rights in accordance with the Rights Documents) have been duly authorised for issue, and when issued by the Company against payment in full of the consideration as set out in the Registration Statement and in accordance with the terms set out in the Registration Statement (including the issuance of Ordinary Shares upon the conversion of the Rights in accordance with the Rights Documents), such Ordinary Shares, Representative Shares and Deferred Compensation Shares will be validly issued, fully paid and non-assessable. As a matter of Cayman Islands law, a share is only issued when it has been entered in the register of members (shareholders).

3.3 The execution, delivery and performance of the Unit Certificate and the Rights Documents have been authorised by and on behalf of the Company and, once the Unit Certificate and the Rights Documents have been executed and delivered by any director or officer of the Company, the Unit Certificate and the Rights Documents will be duly executed and delivered on behalf of the Company and will constitute the legal, valid and binding obligations of the Company enforceable in accordance with their terms.

---

| | |
|:---|:---|
| **4** | **Qualifications** |

---

The opinions expressed above are subject to the following qualifications:

4.1 The obligations assumed by the Company under the Documents will not necessarily be enforceable in all circumstances in accordance with their terms. In particular:

(a) enforcement may be limited by bankruptcy, insolvency, liquidation, reorganisation, readjustment of debts or moratorium or other laws of general application relating to protecting or affecting the rights of creditors and/or contributories;

(b) enforcement may be limited by general principles of equity. For example, equitable remedies such as specific performance may not be available, *inter alia*, where damages are considered to be an adequate remedy;

(c) where obligations are to be performed in a jurisdiction outside the Cayman Islands, they may not be enforceable in the Cayman Islands to the extent that performance would be illegal under the laws of that jurisdiction; and

(d) some claims may become barred under relevant statutes of limitation or may be or become subject to defences of set off, counterclaim, estoppel and similar defences.

4.2 To maintain the Company in good standing with the Registrar of Companies under the laws of the Cayman Islands, annual filing fees must be paid and returns made to the Registrar of Companies within the time frame prescribed by law.

4.3 Under Cayman Islands law, the register of members (shareholders) is *prima facie* evidence of title to shares and this register would not record a third party interest in such shares. However, there are certain limited circumstances where an application may be made to a Cayman Islands court for a determination on whether the register of members reflects the correct legal position. Further, the Cayman Islands court has the power to order that the register of members maintained by a company should be rectified where it considers that the register of members does not reflect the correct legal position. As far as we are aware, such applications are rarely made in the Cayman Islands and for the purposes of the opinion given in paragraph 3.2, there are no circumstances or matters of fact known to us on the date of this opinion letter which would properly form the basis for an application for an order for rectification of the register of members of the Company, but if such an application were made in respect of the Ordinary Shares, the Representative Shares or the Deferred Compensation Shares, then the validity of such shares may be subject to re-examination by a Cayman Islands court.

4.4 In this opinion letter the phrase "non-assessable" means, with respect to the issuance of shares, that a shareholder shall not, in respect of the relevant shares and in the absence of a contractual arrangement, or an obligation pursuant to the memorandum and articles of association, to the contrary, have any obligation to make further contributions to the Company's assets (except in exceptional circumstances, such as involving fraud, the establishment of an agency relationship or an illegal or improper purpose or other circumstances in which a court may be prepared to pierce or lift the corporate veil).

We hereby consent to the filing of this opinion letter as an exhibit to the Registration Statement and to the references to our firm under the headings "Legal Matters" and "Enforcement of Civil Liabilities" in the prospectus included in the Registration Statement. In providing our consent, we do not thereby admit that we are in the category of persons whose consent is required under section 7 of the Act or the Rules and Regulations of the Commission thereunder.

We express no view as to the commercial terms of the Documents or whether such terms represent the intentions of the parties and make no comment with regard to warranties or representations that may be made by the Company.

The opinions in this opinion letter are strictly limited to the matters contained in the opinions section above and do not extend to any other matters. We have not been asked to review and we therefore have not reviewed any of the ancillary documents relating to the Documents and express no opinion or observation upon the terms of any such document.

This opinion letter is addressed to you and may be relied upon by you, your counsel and purchasers of Units pursuant to the Registration Statement. This opinion letter is limited to the matters detailed herein and is not to be read as an opinion with respect to any other matter.

Yours faithfully

![](appex_ex51img6.jpg)

Maples and Calder (Hong Kong) LLP

**Director's Certificate**

## Exhibit 5.2

**EXHIBIT 5.2**

February 25, 2026

APEX Tech Acquisition Inc.

13501 Katy Freeway

Houston, TX 77079

Ladies and Gentlemen:

We are acting as counsel for APEX Tech Acquisition Inc., a Cayman Islands exempted company (the "Company"), in connection with the Registration Statement on Form S-1 pursuant to Rule 462(b) (the "Additional Registration Statement") filed with the Securities and Exchange Commission (the "Commission") under the Securities Act of 1933, as amended (the "Act") relating to the registration and offering of 10,000,000 units (including 1,500,000 units subject to the underwriters' over-allotment option) (the "Units"), each Unit consisting of one ordinary share of par value USD0.0001 each, of the Company (the "Ordinary Shares" and together with the Ordinary Shares included in the Units, the "Shares") and one right to receive one-fourth (1/4) of one Ordinary Share upon the consummation of an initial business combination (each, a "Right"). The Rights are being issued under a rights agreement between the Company and Continental Stock Transfer & Trust Company as Rights Agent (the "Rights Agreement"). The Additional Registration Statement incorporates by reference the Registration Statement on Form S-1, File No. 333- 291936, as amended (the "Registration Statement"), of the Company, filed with the Commission pursuant to the Securities Act.

We have reviewed the Registration Statement and such other agreements, documents, records, certificates and other materials, and have reviewed and are familiar with such corporate proceedings and satisfied ourselves as to such other matters, as we have considered relevant or necessary as a basis for our opinions set forth in this letter. In such review, we have assumed the accuracy and completeness of all agreements, documents, records, certificates and other materials submitted to us, the conformity with the originals of all such materials submitted to us as copies (whether or not certified and including facsimiles), the authenticity of the originals of such materials and all materials submitted to us as originals, the genuineness of all signatures and the legal capacity of all natural persons.

On the basis of the assumptions and subject to the qualifications and limitations set forth herein, we are of the opinion that:

1. The Units, when issued and sold by the Company in the manner described in the Registration Statement and in accordance with the resolutions adopted by the Board of Directors of the Company, will constitute valid and legally binding obligations of the Company.

2. When Units have been issued and sold by the Company in the manner described in the Registration Statement and in accordance with the resolutions adopted by the Board of Directors of the Company, and the Rights Agreement has been duly authorized, executed and delivered by each of the parties thereto, the Rights will constitute valid and legally binding obligations of the Company.

Our opinions set forth above are subject to and limited by the effect of (a) applicable bankruptcy, insolvency, fraudulent conveyance and transfer, receivership, conservatorship, arrangement, moratorium and other similar laws affecting or relating to the rights of creditors generally, (b) general equitable principles (whether considered in a proceeding in equity or at law) and (c) requirements of reasonableness, good faith, materiality and fair dealing and the discretion of the court before which any matter may be brought.

We have assumed that neither the issuance and delivery of, nor the performance of the Company's obligations under, the Rights or the Rights Agreement will (a) require any authorization, consent, approval or license of, or exemption from, or registration or filing with, or report or notice to, any governmental unit, agency, commission, department or other authority (a "Governmental Approval") or (b) violate or conflict with, result in a breach of, or constitute a default under, (i) any agreement or instrument to which the Company or any of its affiliates is a party or by which the Company or any of its affiliates or any of its properties may be bound, (ii) any Governmental Approval that may be applicable to the Company or any of its affiliates or any of its properties, (iii) any order, decision, judgment or decree that may be applicable to the Company or any of its affiliates or any of its properties or (iv) any applicable law (other than the law of the State of New York as in effect on the date hereof).

We have assumed that at or prior to the time of the delivery of any of the Units the Registration Statement will have been declared effective under the Act. Our opinions set forth in this letter are limited to the law of the State of New York, as in effect on the date hereof.

We hereby consent to the filing of this letter as Exhibit 5.2 to the Registration Statement and to the use of our name under the caption "Legal Matters" in the Registration Statement and in the Prospectus included therein. In giving this consent, we do not thereby admit that we are within the category of persons whose consent is required under Section 7 of the Act or the rules and regulations of the Commission thereunder.

Very truly yours,

/s/ Venture Bridge Legal LLP

## Exhibit 23.1

**EXHIBIT 23.1**

---

| | |
|:---|:---|
| ![](appex_ex231img5.jpg) | ![](appex_ex231img6.jpg) |

---

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

APEX Tech Acquisition Inc.

We hereby consent to the incorporation by reference in this Registration Statement on Form S-1 pursuant to Rule 462(b) under the Securities Act of 1933, as amended, of our report dated September 12, 2025, except for the matters described in Notes 1, 3, 4, 5, 6, 7, and 9, as to which the date is January 23, 2026, relating to the financial statements of **APEX Tech Acquisition Inc.**, appearing in the Registration Statement on Form S-1 (File No. 333-291936).

We further consent to the reference to our firm under the caption "Experts" in the Registration Statement.

![](appex_ex231img4.jpg)

Rowland Heights, California

February 25, 2026

## Ex-Filing

?xml version='1.0' encoding='ASCII'? appex_ex107.htm

**EXHIBIT 107**

**Calculation of Filing Fee Tables**

**Form S-1MEF**

(Form Type)

APEX Tech Acquisition Inc.

(Exact Name of Registrant as Specified in its Charter)

**<u>Table 1: Newly Registered and Carry Forward Securities</u>**

---

| | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Security Type** | **Security Class Title** | **Fee** <br>**Calculation Rule** | **Amount Registered** | **Proposed** <br>**Maximum Offering** <br>**Price Per Unit** | **Proposed** <br>**Maximum** <br>**Aggregate Offering** <br>**Price<sup>(1)</sup>** | **Fee Rate** | **Amount of Registration** <br>**Fee** | **Carry** <br>**Forward Form** <br>**Type** | **Carry** <br>**Forward** <br>**File Number** | **Carry** <br>**Forward** <br>**Initial effective** <br>**date** | **Filing Fee**<br>**Previously**<br>**Paid In**<br>**Connection**<br>**with Unsold**<br>**Securities to**<br>**be Carried**<br>**Forward** |
| **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** |  |  |  |  |  |  |  |
| Fees to be paid | Equity | Ordinary shares underlying the Rights included as part of the Units(2) | Rule 457(a) | 958334 | $10.00 | $9583340 | $138.10 per $1,000,000 | $1323.46 |  |  |  |  |
| **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | $9583340 |  | 1323.46 |  |  |  |  |
| **Total Fees Previously Paid** | **Total Fees Previously Paid** | **Total Fees Previously Paid** | **Total Fees Previously Paid** | **Total Fees Previously Paid** | **Total Fees Previously Paid** | **Total Fees Previously Paid** | **Total Fees Previously Paid** | $0 |  |  |  |  |
| **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | N/A |  |  |  |  |
| **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | $1323.46 |  |  |  |  |

---

(1) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(a) under the Securities Act of 1933, as amended (the "Securities Act"). 

(2) Pursuant to Rule 416(a) under the Securities Act, there are also being registered an indeterminable number of additional securities as may be offered or issued to prevent dilution resulting from share subdivisions, stock dividends, or similar transactions.