# EDGAR Filing Document

**Accession Number:** 0002005569
**File Stem:** 0001641172-25-017507
**Filing Date:** 2025-7
**Character Count:** 26272
**Document Hash:** 1b54b1619c3951f63678cd71b2f1a236
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-017507.hdr.sgml**: 20250702

**ACCESSION NUMBER**: 0001641172-25-017507

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

**PUBLIC DOCUMENT COUNT**: 18

**FILED AS OF DATE**: 20250702

**DATE AS OF CHANGE**: 20250702

**EFFECTIVENESS DATE**: 20250702

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Empro Group Inc.
- **CENTRAL INDEX KEY:** 0002005569
- **STANDARD INDUSTRIAL CLASSIFICATION:** PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS [2844]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** F-1MEF
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-288474
- **FILM NUMBER:** 251099344

**BUSINESS ADDRESS:**
- **STREET 1:** 21, JALAN 15/23, TIONG NAM INDUSTRY PARK
- **STREET 2:** SHAH ALAM
- **CITY:** SELANGOR
- **STATE:** N8
- **ZIP:** 40200
- **BUSINESS PHONE:** 60-355231983

**MAIL ADDRESS:**
- **STREET 1:** 21, JALAN 15/23, TIONG NAM INDUSTRY PARK
- **STREET 2:** SHAH ALAM
- **CITY:** SELANGOR
- **STATE:** N8
- **ZIP:** 40200

**As filed with the Securities and Exchange Commission on July 2, 2025**

**Registration No. 333-**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM F-1**

**REGISTRATION STATEMENT**

***UNDER***

***THE SECURITIES ACT OF 1933***

---

| |
|:---|
| **EMPRO GROUP INC** |
| (Exact name of registrant as specified in its charter) |

---

---

| | | |
|:---|:---|:---|
| **Cayman Islands** | **2844** | **Not Applicable** |
| (State or other jurisdiction of<br> incorporation or organization) | (Primary Standard Industrial<br> Classification Code Number) | (IRS. Employer<br> Identification Number) |

---

**21, Jalan 15/23, Tiong Nam Industry Park, 40200 Shah Alam**

**Selangor, Malaysia**

**Tel: +603 5523 1983**

(Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)

**Puglisi & Associates**

**850 Library Avenue, Suite 204**

**Newark, Delaware 19711**

**(302) 738-6680**

(Name, address, including zip code, and telephone number, including area code, of agent for service)

***With a Copy to:***

---

| | |
|:---|:---|
| **Michael T. Campoli, Esq.**<br> **Pryor Cashman LLP**<br> **7 Times Square**<br> **New York, NY 10036**<br> **212-421-4100** | **Ross Carmel, Esq.**<br> **Sichenzia Ross Ference Carmel LLP**<br> **1185 Avenue of the Americas, 31st Floor,**<br> **New York, NY 10036**<br> **Tel: 212-930-9700** |

---

Approximate date of commencement of proposed sale to the public: As soon as practicable after this Registration Statement becomes effective.

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. ☒ (File No. 333-282155)

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 an emerging growth company as defined in Rule 405 of the Securities Act of 1933.

Emerging growth company ☒

If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, 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. ☐

**The Registration Statement shall become effective upon filing with the Securities and Exchange Commission in accordance with Rule 462(b) promulgated under the Securities Act of 1933, as amended.**

**EXPLANATORY NOTE AND INCORPORATION BY REFERENCE**

This Registration Statement on Form F-1 (this "Registration Statement") is being filed pursuant to Rule 462(b) under the Securities Act of 1933, as amended, for the sole purpose of increasing the aggregate amount of Ordinary Shares offered by Empro Group Inc (the "Registrant"). The additional securities 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 Filing Fee table attached as Exhibit 107 to the Registration Statement on Form F-1, as amended (File No. 333-282155) (the "Prior Registration Statement"), initially filed with the Securities and Exchange Commission (the "Commission") on September 16, 2024, which was declared effective by the Commission on July 1, 2025. The information set forth in the Prior Registration Statement and all exhibits thereto are hereby incorporated by reference in this filing.

The required opinion and consents are listed on an Exhibit Index attached hereto and filed herewith.

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| **EXHIBIT<br> NUMBER** | **EXHIBIT DESCRIPTION** |
| 5.1 | [Opinion of Ogier (Cayman) LLP regarding the validity of the ordinary shares being registered.](ex5-1.htm) |
| 23.1 | [Consent of UHY Malaysia PLT.](ex23-1.htm) |
| 23.2 | [Consent of Ogier (Cayman) LLP (included in Exhibit 5.1).](ex5-1.htm) |
| 107 | [Filing Fee Table.](ex107.htm) |

---

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, as amended, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form F-1 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the State of Selangor, Malaysia, on July 2, 2025.

---

| | |
|:---|:---|
| **EMPRO GROUP INC** | **EMPRO GROUP INC** |
| By: | */s/ Yeoh Chee Wei* |
| Name: | Yeoh Chee Wei |
| Title: | Chief Executive 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.

---

| | | |
|:---|:---|:---|
| */s/ Yeoh Chee Wei* | Chief Executive Officer and Chairman of the Board of Directors | July 2, 2025 |
| Yeoh Chee Wei | (Principal Executive Officer, Principal Accounting Officer<br> and Principal Financial Officer) |  |

---

**SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE UNITED STATES**

Pursuant to the Securities Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of America of Empro Group Inc, has signed this registration statement in the City of Newark, State of Delaware, United States, on July 2, 2025.

---

| | |
|:---|:---|
| **Puglisi & Associates**<br> **Authorized U.S. Representative** | **Puglisi & Associates**<br> **Authorized U.S. Representative** |
| By: | */s/ Donald J. Puglisi* |
| Name: | Donald J. Puglisi |
| Title: | Authorized Representative |

---

## Exhibit 5.1

**Exhibit 5.1**

![](ex5-1_001.jpg)

---

| | |
|:---|:---|
| Empro Group Inc | **D +1 345 815 1866** |
| 89 Nexus Way | **E natalie.bell@ogier.com** |
| Camana Bay |  |
| Grand Cayman |  |
| Cayman Islands | Reference: 506824.00001 |
| KY1-9009 |  |
|  | 2 July 2025 |

---

**Empro Group Inc (the Company)**

We have been requested to provide you with an opinion on matters of Cayman Islands law in connection with the Company's registration statement on Form F-1, including all amendments or supplements thereto, filed with the United States Securities and Exchange Commission (the **Commission**) under Rule 462(b) of the United States Securities Act of 1933, as amended (the **Act**), on July 2, 2025 (including its exhibits, the **Registration Statement**) related to:

(a) the
 offering and sale of up to 125,000 ordinary shares of the Company with a par value of US$0.0001
 each (the **Initial Ordinary Shares**); and

(b) the
 offering and sale of up to 18,750 ordinary shares of the Company with a par value of US$0.0001
 each which several underwriters, for whom R.F. Lafferty & Co., Inc. is acting as representative,
 will have a right to purchase from the Company to cover over-allotments (the **Over-Allotment Shares** and together with the Initial Ordinary Shares, the **Ordinary Shares**).

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

A reference to a Schedule is a reference to a schedule to this opinion and the headings herein are for convenience only and do not affect the construction of this opinion.

---

| | |
|:---|:---|
| **Ogier (Cayman) LLP**<br> 89 Nexus Way<br> Camana Bay<br> Grand Cayman, KY1-9009<br> Cayman Islands<br>T +1 345 949 9876<br> F +1 305 513 5888<br> **ogier.com** | A list of Partners may be inspected on our website |

---

Empro Group Inc

2 July 2025

**1** **Documents examined**

For the purposes of giving this opinion, we have examined the corporate and other documents and conducted the searches listed in Schedule 1. We have not made any searches or enquiries concerning, and have not examined any documents entered into by or affecting the Company or any other person, save for the searches, enquiries and examinations expressly referred to in Schedule 1.

**2 Assumptions**

In giving this opinion we have relied upon the assumptions set forth in Schedule 2 without having carried out any independent investigation or verification in respect of those assumptions.

**3 Opinions**

On the basis of the examinations and assumptions referred to above and subject to the qualifications set forth in Schedule 3 and the limitations set forth below, we are of the opinion that:

**Corporate status**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) 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 of the Cayman Islands (the **Registrar**).

**Corporate power**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The
 Company has all requisite power under its Memorandum and Articles of Association (as defined
 in Schedule 1) to issue the Ordinary Shares.

**Corporate authorisation**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The
 Company has taken all requisite corporate action to authorise the issuance of the Ordinary
 Shares.

**Ordinary Shares**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) The
 Ordinary Shares to be offered and issued by the Company as contemplated by the Registration
 Statement, when issued by the Company in accordance with the Memorandum and Articles of Association
 upon:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) payment
 in full of the consideration as set out in the Registration Statement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) satisfaction
 of the terms set out in the Registration Statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) the
 entry of those Ordinary Shares as fully paid on the register of members of the Company,

shall be validly issued, fully paid and non-assessable. As a matter of Cayman Islands law, the Ordinary Shares are only issued when they have been entered into the register of members of the Company.

Empro Group Inc

2 July 2025

**4 Matters not covered**

We offer no opinion:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) as
 to any laws other than the laws of the Cayman Islands, and we have not, for the purposes
 of this opinion, made any investigation of the laws of any other jurisdiction, and we express
 no opinion as to the meaning, validity, or effect of references in any documents to statutes,
 rules, regulations, codes or judicial authority of any jurisdiction other than the Cayman
 Islands;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) except
 to the extent that this opinion expressly provides otherwise, as to the commercial terms
 of, or the validity, enforceability or effect of the documents reviewed (or as to how the
 commercial terms of such documents reflect the intentions of the parties), the accuracy of
 representations, the fulfilment of warranties or conditions, the occurrence of events of
 default or terminating events or the existence of any conflicts or inconsistencies among
 the documents and any other agreements into which the Company may have entered or any other
 documents; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) as
 to whether the acceptance, execution or performance of the Company's obligations under
 the documents reviewed by us will result in the breach of or infringe any other agreement,
 deed or document (other than the Memorandum and Articles of Association) entered into by
 or binding on the Company.

**5 Governing law of this opinion**

5.1 This
 opinion is:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) governed
 by, and shall be construed in accordance with, the laws of the Cayman Islands;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) limited
 to the matters expressly stated in it; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) confined
 to, and given on the basis of, the laws and practice in the Cayman Islands at the date of
 this opinion.

5.2 Unless
 otherwise indicated, a reference to any specific Cayman Islands legislation is a reference
 to that legislation as amended to, and as in force at, the date of this opinion.

**6 Consent**

We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and also consent to the reference to this firm in the Registration Statement under the heading "Legal Matters". In the giving of 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.

---

| |
|:---|
| Yours faithfully |
| /s/ Ogier (Cayman) LLP |
| **Ogier (Cayman) LLP** |

---

Empro Group Inc

2 July 2025

**Schedule 1**

Documents examined

Corporate and other documents

---

| | |
|:---|:---|
| 1 | The Certificate of Incorporation of the Company dated 22 November 2023 (the **Certificate of Incorporation**). |

---

---

| | |
|:---|:---|
| 2 | The memorandum and articles of association of the Company dated 22 November 2023 (the **Memorandum and Articles of Association**). |

---

---

| | |
|:---|:---|
| 3 | The draft amended and restated memorandum and articles of association of the Company appended to the Registration Statement (the **A&R M&A**). |

---

---

| | |
|:---|:---|
| 4 | A Certificate of Good Standing dated 2 July 2025 (the **Good Standing Certificate**) issued by the Registrar in respect of the Company. |

---

---

| | |
|:---|:---|
| 5 | A certificate dated on the date hereof as to certain matters of fact signed by a director of the Company in the form annexed hereto (the **Director's Certificate**), having attached to it a copy of the written resolutions of the directors of the Company passed on 17 January 2025 (the **Resolutions**). |

---

---

| | |
|:---|:---|
| 6 | The Register of Writs maintained by the office of the Clerk of Courts in the Cayman Islands as inspected by us on 2 July 2025 (the **Register of Writs**). |

---

7 The Registration Statement.

Empro Group Inc

2 July 2025

**Schedule 2**

Assumptions

**Assumptions of general application**

1 All original documents examined by us are authentic and complete.

2 All copy documents examined by us (whether in facsimile, electronic or other form) conform to the originals and those originals are authentic and complete.

3 All signatures, seals, dates, stamps and markings (whether on original or copy documents) are genuine.

---

| | |
|:---|:---|
| 4 | Each of the Certificates of Incorporation, the Memorandum and Articles of Association, the A&R M&A, the Good Standing Certificate, the Director's Certificate and the Board Resolutions is accurate and complete as at the date of this opinion. |

---

5 The Memorandum and Articles of Association are in full force and effect and have not been amended, varied, supplemented or revoked in any respect.

---

| | |
|:---|:---|
| 6 | Where any document has been provided to us in draft or undated form, that document has been executed by all parties in materially the form provided to us and, where we have been provided with successive drafts of a document marked to show changes from a previous draft, all such changes have been accurately marked. |

---

**Status, authorisation and execution**

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| | |
|:---|:---|
| 7 | In authorising the issue and allotment of Ordinary Shares the directors of the Company have acted in good faith with a view to the best interests of the Company and have exercised the standard of care, diligence and skill that is required of him or her. |

---

---

| | |
|:---|:---|
| 8 | Any individuals who sign or have signed documents or give information on which we rely, are validly existing, in good standing and have the legal capacity under all relevant laws (including the laws of the Cayman Islands) to sign such documents and give such information. |

---

**Enforceability**

---

| | |
|:---|:---|
| 9 | None of the opinions expressed herein will be adversely affected by the laws or public policies of any jurisdiction other than the Cayman Islands. In particular, but without limitation to the previous sentence the laws or public policies of any jurisdiction other than the Cayman Islands will not adversely affect the capacity or authority of the Company. |

---

---

| | |
|:---|:---|
| 10 | There are no agreements, documents or arrangements (other than the documents expressly referred to in this opinion as having been examined by us) that materially affect or modify or restrict the powers and authority of the Company in any way. |

---

Empro Group Inc

2 July 2025

**Share Issuance**

11 The Ordinary Shares shall be issued at an issue price in excess of the par value thereof and shall be entered on the register of members of the Company as fully paid.

12 The issued shares of the Company have been issued at an issue price in excess of the par value thereof and have been entered on the register of members of the Company as fully paid.

13 The A&R M&A appended to the Registration Statement will be adopted by the Company prior to the date that any Ordinary Shares are issued by the Company.

**Authorisations**

---

| | |
|:---|:---|
| 14 | No Ordinary Shares will be issued unless and until all required Nasdaq approvals and shareholder approvals required by the rules and regulations of Nasdaq (if any) have been obtained. Any conditions to which such approvals are subject have been, and will continue to be satisfied or waived by the parties entitled to the benefit of them. |

---

**Register of Writs**

---

| | |
|:---|:---|
| 15 | The Register of Writs constitutes a complete and accurate record of the proceedings affecting the Company before the Grand Court of the Cayman Islands as at the time we conducted our investigation of such register. |

---

Empro Group Inc

2 July 2025

**Schedule 3**

Qualifications

**Good Standing**

---

| | |
|:---|:---|
| 1 | Under the Companies Act annual returns in respect of the Company must be filed with the Registrar, together with payment of annual filing fees. A failure to file annual returns and pay annual filing fees may result in the Company being struck off the Register of Companies, following which its assets will vest in the Financial Secretary of the Cayman Islands and will be subject to disposition or retention for the benefit of the public of the Cayman Islands. |

---

---

| | |
|:---|:---|
| 2 | **In good standing** means only that as of the date of the Good Standing Certificate the Company is up-to-date with the filing of its annual returns and payment of annual fees with the Registrar. We have made no enquiries into the Company's good standing with respect to any filings or payment of fees, or both, that it may be required to make under the laws of the Cayman Islands other than the Companies Act. |

---

**Limited liability**

---

| | |
|:---|:---|
| 3 | We are not aware of any Cayman Islands authority as to when the courts would set aside the limited liability of a shareholder in a Cayman Islands company. Our opinion on the subject is based on the Companies Act and English common law authorities, the latter of which are persuasive but not binding in the courts of the Cayman Islands. Under English authorities, circumstances in which a court would attribute personal liability to a shareholder are very limited, and include: (a) such shareholder expressly assuming direct liability (such as a guarantee); (b) the company acting as the agent of such shareholder; (c) the company being incorporated by or at the behest of such shareholder for the purpose of committing or furthering such shareholder's fraud, or for a sham transaction otherwise carried out by such shareholder. In the absence of these circumstances, we are of the opinion that a Cayman Islands' court would have no grounds to set aside the limited liability of a shareholder. |

---

**Non-Assessable**

---

| | |
|:---|:---|
| 4 | In this opinion, the phrase "non-assessable" means, with respect to the Ordinary Shares in the Company, that a shareholder shall not, solely by virtue of its status as a shareholder, be liable for additional assessments or calls on the Ordinary Shares by the Company or its creditors (except in exceptional circumstances, such as involving fraud, the establishment of an agency relationship or an illegal or improper purpose or other circumstance in which a court may be prepared to pierce or lift the corporate veil). |

---

**Register of Writs**

5 Our examination of the Register of Writs cannot conclusively reveal whether or not there is:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) any
 current or pending litigation in the Cayman Islands against the Company; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) any
 application for the winding up or dissolution of the Company or the appointment of any liquidator,
 trustee in bankruptcy or restructuring officer in respect of the Company or any of its assets,

as notice of these matters might not be entered on the Register of Writs immediately or updated expeditiously or the court file associated with the matter or the matter itself may not be publicly available (for example, due to sealing orders having been made). Furthermore, we have not conducted a search of the summary court. Claims in the summary court are limited to a maximum of CI $20,000.

**Public offering in the Cayman Islands**

6 The Company is prohibited by section 175 of the Companies Act from making any invitation to the public in the Cayman Islands to subscribe for any of its securities.

## Exhibit 23.1

**Exhibit 23.1**

![](ex23-1_001.jpg)

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We hereby consent to the use in this Registration Statement on Form F-1 MEF (this "Registration Statement") of Empro Group Inc. ("Empro Group") of our report dated 26 May 2025 with respect to the financial statements of Empro Group for the financial years ended 31 December 2023 and 31 December 2024, incorporated by reference in this Registration Statement, and to the reference to our firm under the heading "Experts" in the prospectus included in the Registration Statement on Form F-1, as amended (File No. 333-282155), that is incorporated by reference in this Registration Statement.

![](ex23-1_002.jpg)

UHY Malaysia PLT

Firm Number: 202406000040 (LLP0041391-LCA) & AF 1411

Chartered Accountants

Kuala Lumpur, Malaysia

1 July 2025

![](ex23-1_003.jpg)

## Ex-Filing

?xml version='1.0' encoding='ASCII'?

---

| | |
|:---|:---|
| EX-FILING FEES | **Exhibit 107** |

---

**Calculation of Filing Fee Table**

**F-1** (Form Type)

**Empro Group Inc**

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Security<br> Type** | **Security <br> Class <br> Title** | **Fee <br> Calculation <br> or Carry <br> Forward <br> Rule** | **Amount<br> Registered(2)** | **Proposed<br> Maximum<br> Offering<br> Price Per**<br> **Unit** | **Maximum <br> Aggregate <br> Offering <br> Price(1)** | **Fee Rate** | **Amount of <br> Registration <br> Fee** |
| Fees to be Paid | Equity | Ordinary Shares | 457(o) |  |  | $575000 | 0.0001531 | $88.04 |
|  | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** |  | $575000 |  | $88.04 |
|  | **Total Fees Previously Paid** | **Total Fees Previously Paid** | **Total Fees Previously Paid** | **Total Fees Previously Paid** |  |  |  | $0.00 |
|  | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** |  |  |  | $0.00 |
|  | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** |  |  |  | $88.04 |

---

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

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