# EDGAR Filing Document

**Accession Number:** 0001913749
**File Stem:** 0001213900-25-103534
**Filing Date:** 2025-10
**Character Count:** 41891
**Document Hash:** 9536341861db034ca277ab2d2020ea6d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-103534.hdr.sgml**: 20251029

**ACCESSION NUMBER**: 0001213900-25-103534

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 18

**FILED AS OF DATE**: 20251029

**DATE AS OF CHANGE**: 20251029

**EFFECTIVENESS DATE**: 20251029

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Global Mofy AI Ltd
- **CENTRAL INDEX KEY:** 0001913749
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-291150
- **FILM NUMBER:** 251430799

**BUSINESS ADDRESS:**
- **STREET 1:** NO. 102, 1ST FLOOR, NO. A12
- **STREET 2:** XIDIAN MEMORY CULTURAL AND CREATIVE TOWN
- **CITY:** GAOBEIDIAN, CHAOYANG, BEIJING
- **STATE:** F4
- **ZIP:** 225300
- **BUSINESS PHONE:** 86-1064376636

**MAIL ADDRESS:**
- **STREET 1:** NO. 102, 1ST FLOOR, NO. A12
- **STREET 2:** XIDIAN MEMORY CULTURAL AND CREATIVE TOWN
- **CITY:** GAOBEIDIAN, CHAOYANG, BEIJING
- **STATE:** F4
- **ZIP:** 225300

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Global Mofy Metaverse Ltd
- **DATE OF NAME CHANGE:** 20220225

As filed with the Securities and Exchange Commission on October 29, 2025

Registration No. 333-

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT**

**UNDER<br> THE SECURITIES ACT OF 1933**

**GLOBAL MOFY AI LIMITED** 

(Exact Name of Registrant as Specified in its Memorandum and Articles of Association)

---

| | |
|:---|:---|
| **Cayman Islands** | **N/A** |
| (State or Other Jurisdiction of<br> Incorporation or Organization) | (I.R.S. Employer<br> Identification No.) |

---

---

| | |
|:---|:---|
| **No. 102, 1st Floor, No. A12, Xidian Memory Cultural and Creative Town**<br> **Gaobeidian Township, Chaoyang District, Beijing**<br> **People's Republic of China** | **100000** |
| (Address of Principal Executive Offices) | (Zip Code) |

---

**October 2025 Equity Incentive Plan**

(Full Title of the Plan)

**Cogency Global Inc.**

**122 East 42<sup>nd</sup> Street, 18<sup>th</sup> Floor**

**New York, New York 10168**

(Name and Address of Agent for Service**)**

**800-221-0102**

(Telephone Number, Including Area Code, of Agent for Service)

**Copy To:**

**William S. Rosenstadt, Esq.**

**Mengyi "Jason" Ye, Esq.<br> Yarona L. Yieh, Esq.<br> Ortoli Rosenstadt LLP<br> 366 Madison Avenue, 3rd Floor<br> New York, NY 10017<br> Tel: +1-212-588-0022**

**Fax: +1-212-826-9307**

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of "large accelerated filer," "accelerated filer" and "smaller reporting 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. ☐

**EXPLANATORY NOTE**

This registration statement (this "Registration Statement") is filed by GLOBAL MOFY AI LIMITED, an exempted company incorporated under the laws of the Cayman Islands (the "Registrant") to register securities issuable pursuant to the Global Mofy AI Limited October 2025 Equity Incentive Plan (as amended and restated, the "October 2025 Equity Incentive Plan"). The securities registered hereby consist of 5,000,000 Class A Ordinary Shares, US$0.00003 par value per share of the Registrant, which represent the number of Class A Ordinary Shares that were authorized under the October 2025 Equity Incentive Plan. Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement also covers an indeterminate number of additional shares which may be offered and issued to prevent dilution from share splits, share dividends or similar transactions as provided in the October 2025 Equity Incentive Plan. Any Class A Ordinary Shares covered by an award granted under the October 2025 Equity Incentive Plan (or portion of an award) that terminates, expires, lapses or repurchased for any reason will be deemed not to have been issued for purposes of determining the maximum aggregate number of Class A Ordinary Shares that may be issued under the October 2025 Equity Incentive Plan.

**PART I**

**INFORMATION REQUIRED IN THE 10(A) PROSPECTUS**

**Item 1. Plan Information\***

**Item 2. Registrant Information and Employee Plan Annual Information\***

\* The documents containing the information specified in "Item 1. Plan Information" and "Item 2. Registrant Information and Employee Plan Annual Information" of Form S-8 will be sent or given to participants of the October 2025 Equity Incentive Plan, as specified by Rule 428(b)(1) under the Securities Act. Such documents are not required to be, and are not, filed with the Securities and Exchange Commission (the "Commission") either as part of this Registration Statement or as a prospectus or prospectus supplement pursuant to Rule 424 under the Securities Act. These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of Form S-8, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 3. Incorporation of Documents by Reference.**

The following documents, and all documents we subsequently file pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended (the "**Exchange Act**"), prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and shall be deemed to be a part hereof from the date of the filing of such documents:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) our Annual Report on [Form 20-F](http://www.sec.gov/Archives/edgar/data/1913749/000121390025000430/ea0225904-20f_global.htm) for the fiscal year ended September
 30, 2024, filed with the Commission on January 2, 2025;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) our Reports on Form 6-K, filed with the Commission on [January 3, 2025](https://www.sec.gov/Archives/edgar/data/1913749/000121390025000523/ea0226726-6k_global.htm) , [February 24, 2025](https://www.sec.gov/Archives/edgar/data/1913749/000121390025016637/ea0231914-6k_global.htm) , [April 1, 2025](http://www.sec.gov/Archives/edgar/data/1913749/000121390025026754/ea0236527-6k_global.htm) , [April 16, 2025](https://www.sec.gov/Archives/edgar/data/1913749/000121390025032596/ea0238516-6k_global.htm) , [April 22, 2025](http://www.sec.gov/Archives/edgar/data/1913749/000121390025034201/ea0239119-6k_global.htm) , [April 25, 2025](http://www.sec.gov/Archives/edgar/data/1913749/000121390025035556/ea0239537-6k_global.htm) , [May 1, 2025](http://www.sec.gov/Archives/edgar/data/1913749/000121390025038454/ea0240361-6k_global.htm) , [May 7, 2025](https://www.sec.gov/Archives/edgar/data/1913749/000121390025040673/ea0241211-6k_global.htm) , [June 10, 2025](https://www.sec.gov/Archives/edgar/data/1913749/000121390025053087/ea0245226-6k_global.htm) , [July 24, 2025](https://www.sec.gov/Archives/edgar/data/1913749/000121390025067361/ea0250071-6k_global.htm) , [August 18, 2025](https://www.sec.gov/Archives/edgar/data/1913749/000121390025077952/ea0253659-6k_global.htm) , [October 15, 2025](http://www.sec.gov/Archives/edgar/data/1913749/000121390025099162/ea0261381-6k_globalmofy.htm) , [October 16, 2025](http://www.sec.gov/Archives/edgar/data/1913749/000121390025099576/ea0261515-6k_global.htm) , [October 27, 2025](http://www.sec.gov/Archives/edgar/data/1913749/000121390025102624/ea0262473-6k_global.htm) and [October 29, 2025](https://www.sec.gov/Archives/edgar/data/1913749/000121390025103479/ea0261812-6k_globalmofy.htm) ;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) The description of our ordinary shares incorporated by reference in our registration statement on <u>[Form 8-A](https://www.sec.gov/Archives/edgar/data/1913749/000121390023081190/ea185945-8a12b_globalmofy.htm)</u>, as amended (File No. 001-41834) filed with the Commission on October 16, 2023, including any amendment and report subsequently filed for the purpose of updating that description; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) all reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the report referred to in (1) above.

All documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment which indicates that all securities offered have been sold, or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part hereof from the date of filing of such documents.

Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or deemed to be incorporated by reference herein modifies or supersedes such statement.

**Item 4. Description of Securities**.

Not applicable.

**Item 5. Interests of Named Experts and Counsel**.

Not applicable.

**Item 6. Indemnification of Directors and Officers**.

Cayman Islands law does not limit the extent to which a company's memorandum and articles of association may provide for indemnification of officers and directors, except to the extent any such provision may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification against the consequences of committing a crime, or against the indemnified person's own fraud, dishonesty, willful default or willful neglect.

Our Amended and Restated Memorandum and Articles of Association provide that the Company shall indemnify each existing or former secretary, director (including alternate directors) and other officer of the Company (including an investment adviser or an administrator or liquidator) and their personal representatives against:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) all actions, proceedings, costs, charges, expenses, losses, damages or liabilities incurred or sustained by the existing or former director (including alternate directors) or officer in or about the conduct of the Company's business or affairs or in the execution or discharge of the existing or former secretary's, director's (including alternate directors') or officer's duties, powers, authorities or discretions; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) without limitation to paragraph (1), all costs, expenses, losses or liabilities incurred by the existing or former secretary, director (including alternate directors) or officer in defending (whether successfully or otherwise) any civil, criminal, administrative or investigative proceedings (whether threatened, pending or completed) concerning the Company or its affairs in any court or tribunal, whether in the Cayman Islands or elsewhere,

provided that no such existing or former secretary, director (including alternate directors) or officer, however, shall be indemnified in respect of any matter arising out of his own dishonesty.

In addition, we have entered into indemnification agreements with our prior directors and executive officers that provide such persons with additional indemnification beyond that provided in our Amended and Restated Memorandum and Articles of Association.

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to our directors, officers or persons controlling us under the foregoing provisions, we have been informed that in the opinion of the Commission, such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.

**Item 7. Exemption from Registration Claimed**.

Not applicable.

**Item 8. Exhibits**.

Reference is hereby made to the Exhibit Index, which is incorporated herein by reference.

**Item 9. Undertakings**.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. The undersigned Registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) To include any prospectus required by Section 10(a)(3) of the Securities Act;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) To include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement;

*provided*, *however*, that paragraphs (1)(a) and (1)(b) above do not apply if the information required to be included in a post- effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B. The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;C. Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that, in the opinion of the Commission, such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 4.1 | [Third Amended and Restated Memorandum and Articles of Association of Global Mofy AI Limited (incorporated by reference to Exhibit 3.1 to the report on Form 6-K filed with the SEC on November 7, 2024)](http://www.sec.gov/Archives/edgar/data/1913749/000121390024095437/ea021997301ex3-1_globalmofy.htm) |
| 5.1 | [Opinion of Ogier (filed herewith)](ea026181201ex5-1_global.htm) |
| 10.1 | [October 2025 Equity Incentive Plan of Global Mofy AI Limited (incorporated by reference to Exhibit 99.1 to the report on Form 6-K filed with the SEC on October 29, 2025)](https://www.sec.gov/Archives/edgar/data/1913749/000121390025103479/ea026181202ex99-1_globalmofy.htm) |
| 23.1 | [Consent of Ogier (included in Exhibit 5.1)](ea026181201ex5-1_global.htm) |
| 23.2 | [Consent of Marcum Asia CPAs LLP (filed herewith)](ea026181201ex23-2_global.htm) |
| 23.3 | [Consent of YCM CPA INC. (filed herewith)](ea026181201ex23-3_global.htm) |
| 107 | [Filing Fee Table (filed herewith)](ea026181201ex-fee_global.htm) |

---

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in China, on October 29, 2025.

---

| | |
|:---|:---|
| **GLOBAL MOFY AI LIMITED** | **GLOBAL MOFY AI LIMITED** |
| By: | */s/ Haogang Yang* |
| Name: | Haogang Yang |
| Title: | Chief Executive Officer, Director and<br> Chairman of the Board |

---

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| */s/ Haogang Yang* | Chief Executive Officer, Director and Chairman of the Board | October 29, 2025 |
| Haogang Yang | (Principal Executive Officer and Director) |  |
| */s/ Chen Chen* | Chief Financial Officer | October 29, 2025 |
| Chen Chen | (Principal Financial and Accounting Officer) |  |
| */s/ Jie Zhang* | Director | October 29, 2025 |
| Chi Chen |  |  |
| */s/ Rui Dong* | Director | October 29, 2025 |
| Rui Dong |  |  |
| */s/ Xiaohong Qi* | Director | October 29, 2025 |
| Xiaohong Qi |  |  |

---

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

Pursuant to the Securities Act of 1933, the undersigned, the duly authorized representative in the United States of Global Mofy AI Limited, has signed this registration statement or amendment thereto in New York, NY on October 29, 2025.

---

| | | |
|:---|:---|:---|
| **Authorized U.S. Representative** | **Authorized U.S. Representative** | **Authorized U.S. Representative** |
| Cogency Global Inc. | Cogency Global Inc. | Cogency Global Inc. |
| By: | */s/ Colleen A. De Vries* | */s/ Colleen A. De Vries* |
|  | Name: | Colleen A. De Vries |
|  | Title: | Senior Vice President |

---

## Exhibit 5.1

**Exhibit 5.1**

![](ex5-1_001.jpg)

---

| | |
|:---|:---|
| **GLOBAL MOFY AI LIMITED**<br> OSIRIS INTERNATIONAL CAYMAN LIMITED<br> P. O. Box 32311<br> Suite #4-210<br> Governors Square<br> 23 LimeTree Bay Avenue<br> KY1-1209<br> Cayman Islands | **D** **+852 3656 6054 / +852 3656 6073<br> E nathan.powell@ogier.com /<br> rachel.huang@ogier.com <br>** <br>Reference: NMP/RYH/510893.00001 |

---

29 October 2025

Dear Sirs

**GLOBAL MOFY AI LIMITED (the Company)**

We have acted as Cayman Islands counsel to the Company in connection with the Company's registration statement on Form S-8, including all amendments and supplements thereto (the **Registration Statement**), as filed with the U.S. Securities and Exchange Commission (the **Commission**) under the United States Securities Act of 1933, as amended to date (the **Act**). The Registration Statement relates to the reservation for issuance of 5,000,000 class A ordinary shares of a par value of US$0.00003 each (the **ESOP Shares**), upon granting of certain awards under the GLOBAL MOFY AI LIMITED October 2025 Equity Incentive Plan effective on 28 October 2025 (the **Plan**).

We are furnishing this opinion as Exhibits 5.1 and 23.1 to the Registration Statement.

1 Documents examined

For the purposes of giving this opinion, we have examined copies or drafts of the following documents:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the certificate of incorporation of the Company dated 29 September 2021 and the certificate of incorporation
of change of name of the Company dated 22 August 2024 issued by the Registrar of Companies of the Cayman Islands (the **Registrar**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) the third amended and restated memorandum and articles of association of the Company adopted by a special
resolution passed on 1 November 2024 and filed with the Registrar on 7 November 2024 (the **Memorandum** and the **Articles**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) a certificate of good standing dated 16 October 2025 (the **Good Standing Certificate**) issued by
the Registrar in respect of the Company;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) the register of directors and officers of the Company provided to us on 17 October 2025 (the **Register of Directors**);

---

| | | | |
|:---|:---|:---|:---|
| **Ogier**<br> Providing advice on British Virgin Islands, <br> Cayman Islands and Guernsey laws<br>Floor 11 Central Tower<br> 28 Queen's Road Central<br> Central<br> Hong Kong<br>T +852 3656 6000<br> F +852 3656 6001<br> **ogier.com** | **Partners**<br> Nicholas Plowman<br> Nathan Powell<br> Anthony Oakes<br> Oliver Payne<br> Kate Hodson<br> David Nelson<br> Justin Davis<br> Joanne Collett<br> Dennis Li | Cecilia Li<br> Yuki Yan<br> David Lin<br> Alan Wong<br> Rachel Huang\*\*<br> Florence Chan\*<sup>‡</sup><br> Richard Bennett\*\*<sup>‡</sup><br> James Bergstrom<sup>‡</sup><br>| \* admitted in New Zealand<br> \*\* admitted in England and Wales<br> <sup>‡</sup> not ordinarily resident in Hong Kong |

---

Page **2** of **6**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) the listed and unlisted register of members of the Company provided to us on 17 October 2025 showing the
issued share capital of the Company as at 16 October 2025 as 25,844,079 class A ordinary shares of US$0.00003 each and 3,723,975 class
B ordinary shares of US$0.00003 each (the **Register of Members**, together with the Register of Directors, the **Registers**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) a certificate from a director of the Company dated on the date hereof as to certain matters of facts (the **Director's Certificate**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) the Register of Writs at the office of the Clerk of Courts in the Cayman Islands as inspected by us on
28 October 2025 (the **Register of Writs**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) a search on the Cayman Online Registry Information Service conducted against the Company at the Registrar
on 28 October 2025 (the **CORIS Search**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) a copy of the unanimous written resolutions of all the directors of the Company dated 28 October 2025
approving, among other things, the Company's filing of the Registration Statement, the adoption of the Plan and issuance of the ESOP Shares
(the **Board Resolutions**);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j) the Plan; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(k) the Registration Statement.

2 Assumptions

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) all original documents examined by us are authentic and completed;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) all copies of documents examined by us (whether in facsimile, electronic or other form) conform to the
originals and those originals are authentic and complete;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) all signatures, seals, dates, stamps and markings (whether on original or copy documents) are genuine;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) each of the Good Standing Certificate, the Registers and the Director's Certificate is accurate
and complete as at the date of this opinion;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) 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;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) the CORIS Search which we have examined is accurate and that the information disclosed by the CORIS Search
is true and complete and that such information has not since been altered;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) all copies of the Registration Statement are true and correct copies and the Registration Statement conform
in every material respect to the latest drafts of the same produced to us and, where the Registration Statement has been provided to us
in successive drafts marked-up to indicate changes to such documents, all such changes have been so indicated;

Page **3** of **6**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) the Board Resolutions remain in full force and effect and each of the directors of the Company has acted
in good faith with a view to the best interests of the Company and has exercised the standard of care, diligence and skill that is required
of him or her in approving the Plan and the Registration Statement and no director has a financial interest in or other relationship to
a party of the transactions contemplated in the Plan and/or the Registration Statement which has not been properly disclosed in any of
the Board Resolutions;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) one of the persons within the category of persons nominated in the Board Resolutions as authorised to
execute the Plan, the Registration Statement and the documents contemplated thereunder on behalf of the Company in fact executed those
documents with the intention to bind the Company;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j) each of the Plan and the Registration Statement has been duly authorised and duly executed and unconditionally
delivered by or on behalf of the Company in accordance with all relevant laws (other than the laws of the Cayman Islands);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(k) if an obligation is to be performed in a jurisdiction outside the Cayman Islands, its performance will
not be contrary to an official directive, impossible or illegal under the laws of that jurisdiction;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(l) the Plan is legal, valid and binding and enforceable against all relevant parties in accordance with its
terms under relevant law (other than, with respect to the Company, the laws of the Cayman Islands);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(m) the ESOP Shares shall be issued at an issue price in excess of the par value thereof;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(n) the capacity, power, authority and legal right of the Company under all relevant laws and regulations
(other than the laws of the Cayman Islands) to enter into, execute, unconditionally deliver and perform its obligations under the Plan;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(o) no moneys paid to or for the account of any party under the Plan represent, or will represent, criminal
property or terrorist property (as defined in the Proceeds of Crime Act (Revised), and the Terrorism Act (Revised) respectively). None
of the parties to the Plan is acting or will act in relation to the transactions contemplated by the Plan, in a manner inconsistent with
sanctions imposed by Cayman Islands authorities, or United Nations or United Kingdom sanctions or measures extended by statutory instrument
to the Cayman Islands by orders of His Majesty in Council;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(p) the Company has received, or will receive, money or money's worth (the **Consideration**) in consideration
for the issue of the ESOP Shares, and none of the ESOP Shares have, or will be, issued for less than their par value;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(q) neither the directors nor the shareholders of the Company have taken any steps to appoint a liquidator
of the Company and no receiver or restructuring officer has been appointed over any of the Company's property or assets;

Page **4** of **6**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(r) 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:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) the laws or public policies of any jurisdiction other than the Cayman Islands will not adversely affect
the capacity or authority of the Company; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) neither the execution or delivery of the Plan nor the exercise by any party to the Plan of its rights
or the performance of its obligations under them contravene those laws or public policies;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(s) 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 the Plan or the transactions contemplated by the Plan or
restrict the powers and authority of the Company in any way; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(t) none of the transactions contemplated by the Plan relate to any partnership interests, shares, voting
rights in a Cayman Islands company, limited liability company, limited liability partnership, limited partnership, foundation company,
exempted limited partnership, or any other person that may be prescribed in regulations from time to time (a **Legal Person**) or to
the ultimate effective control over the management of a Legal Person (the **Relevant Interests**) that are subject to a restrictions
notice issued pursuant to the Beneficial Ownership Transparency Act (Revised) of the Cayman Islands (a **Restrictions Notice**).

---

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

---

On the basis of the examinations and assumptions referred to above and subject to the limitations and qualifications set forth in paragraph 4 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 and is validly existing and in good standing
with the Registrar.

**Authorised share capital**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Based solely on our review of the Memorandum and Articles, the authorised share capital of the Company
is US$1,020,000.00 divided into 30,000,000,000 class A ordinary shares of US$0.00003 each and 4,000,000,000 class B ordinary shares of
US$0.00003 each.

**Valid Issuance of ESOP Shares**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) the ESOP Shares to be offered and issued by the Company pursuant to the provisions of the Plan, having
been duly authorised and, when issued by the Company 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 provisions of the Plan and in accordance with the
provisions of the Plan, the Memorandum and Articles, the Board Resolutions; and

Page **5** of **6**

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

shall be validly issued, fully paid and non-assessable.

4 Limitations and Qualifications

4.1 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 the Plan and/or the Registration Statement to statutes, rules, regulations, codes or judicial authority of any jurisdiction other than
the Cayman Islands; or

&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 Registration Statement, 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 Registration
Statement and any other agreements into which the Company may have entered or any other documents.

4.2 Under the Companies Act (as revised) of the Cayman Islands (the **Companies Act**), the register of
members of a Cayman Islands company is by statute regarded as *prima facie* evidence of any matters which the Companies Act directs
or authorises to be inserted therein. A third party interest in the shares in question would not appear. An entry in the register of members
may yield to a court order for rectification (for example, in the event of fraud or manifest error).

4.3 In this opinion, the phrase "**non-assessable**" means, with respect to the ESOP Shares,
that a shareholder shall not, solely by virtue of its status as a shareholder, be liable for additional assessments or calls on the ESOP
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).

4.4 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.

4.5 **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.

4.6 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

Page **6** of **6**

&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.

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.

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| | |
|:---|:---|
| 6 | Reliance |

---

We hereby consent to the filing of this opinion as an exhibit to the Registration Statement. In giving such consent, we do not thereby admit that we come within the category of persons whose consent is required under Section 7 of the Act or the Rules and Regulations of the Commission thereunder.

This opinion may be used only in connection with the issuance of the ESOP Shares while the Registration Statement is effective.

Yours faithfully

---

| |
|:---|
| /s/ Ogier |
| **Ogier** |

---

## Exhibit 23.2

**Exhibit 23.2**

![](ex23-2_001.jpg)

**INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT**

We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated January 31, 2024 relating to the consolidated financial statements of Global Mofy AI Limited (formerly known as Global Mofy Metaverse Limited) for the year ended September 30, 2023, which include an explanatory paragraph stating that we have not audited the adjustments to retrospectively apply the change related to the share splits and dual classification described in Note 12 and Note 14.

We were dismissed as auditors on October 9, 2024, and, accordingly, we have not performed any audit or review procedures with respect to any financial statements included in such Prospectus for the periods after the date of our dismissal.

/s/ Marcum Asia CPAs LLP

Marcum Asia CPAs LLP

New York, New York

October 29, 2025

NEW YORK OFFICE ● 7 Penn Plaza ● Suite 830 ● New York, New York ● 10001

**Phone 646.442.4845 ● Fax 646.349.5200 ● www.marcumasia.com**

## Exhibit 23.3

**Exhibit 23.3**

![](ex23-3_001.jpg)

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We consent to the incorporation by reference in this Registration Statement of Global Mofy AI Limited on Form S-8 of our report dated January 2, 2025, with respect to the consolidated balance sheet of Global Mofy AI Limited and its subsidiaries as of September 30, 2024 and the related consolidated statements of comprehensive income, changes in stockholders' equity, and cash flows for the year ended September 30, 2024.

/s/ YCM CPA INC.

PCAOB ID 6781

Irvine, California

October 29, 2025

## Ex-Filing

?xml version='1.0' encoding='ASCII'? Filing Fee Exhibit

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-8**

**GLOBAL MOFY AI LIMITED**

**Table 1: Newly Registered Securities**

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security Type** | **Security Class Title** | **Notes** | **Fee Calculation<br> Rule** | **Amount Registered** | **Proposed Maximum Offering<br> Price Per Unit** | **Maximum Aggregate Offering Price** | **Fee Rate** | **Amount of Registration Fee** |
| Equity | Class A Ordinary Shares, US$0.00003 par value per share | (1) | Other | 5000000 | $1.91 | $9550000.00 | 0.0001381 | $1318.86 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $9550000.00 |  | 1318.86 |
| Total Fee Offsets: | Total Fee Offsets: | 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: | Net Fee Due: | Net Fee Due: |  |  | $1318.86 |

---

**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) This Registration Statement on Form S-8 covers additional shares of Class A Ordinary Shares, US$0.00003 par value per share of Global Mofy AI Limited ("Registrant") issuable pursuant to the October 2025 Equity Incentive Plan (as amended and restated, the "October 2025 Equity Incentive Plan") of the Registrant. Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement is deemed to cover an indeterminate number of ordinary shares which may be offered and issued to prevent dilution resulting from share splits, share dividends or similar transactions as provided in the October 2025 Equity Incentive Plan. The proposed maximum offering price per share, which is estimated solely for the purposes of calculating the registration fee under Rule 457(h) and Rule 457(c) under the Securities Act, is based on US$1.91 per Class A ordinary share, the average of the high and low prices for the Registrant's Class A ordinary share as quoted on the Nasdaq Capital Market on October 28, 2025.