# EDGAR Filing Document

**Accession Number:** 0001826376
**File Stem:** 0001213900-25-122250
**Filing Date:** 2025-12
**Character Count:** 44263
**Document Hash:** 34511aeb7d4d92606175e4b5512b9f48
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-122250.hdr.sgml**: 20251216

**ACCESSION NUMBER**: 0001213900-25-122250

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 16

**FILED AS OF DATE**: 20251216

**DATE AS OF CHANGE**: 20251216

**EFFECTIVENESS DATE**: 20251216

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Golden Sun Technology Group Ltd.
- **CENTRAL INDEX KEY:** 0001826376
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-EDUCATIONAL SERVICES [8200]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-292166
- **FILM NUMBER:** 251575222

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** ROOM 503, BUILDING C2, NO. 1599
- **STREET 2:** XINJINQIAO ROAD, PUDONG NEW AREA
- **CITY:** SHANGHAI
- **PROVINCE COUNTRY:** F4
- **BUSINESS PHONE:** 86057756765303

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** ROOM 503, BUILDING C2, NO. 1599
- **STREET 2:** XINJINQIAO ROAD, PUDONG NEW AREA
- **CITY:** SHANGHAI
- **PROVINCE COUNTRY:** F4

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Golden Sun Health Technology Group Ltd
- **DATE OF NAME CHANGE:** 20240131

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Golden Sun Education Group Ltd
- **DATE OF NAME CHANGE:** 20200928

**As filed with the Securities and Exchange Commission on December 16, 2025**

**Registration No. 333-[●]**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933**

**Golden Sun Technology Group Limited**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Cayman Islands** | **N/A** |
| (State or other jurisdiction of<br> incorporation or organization) | (I.R.S. Employer<br> Identification No.) |

---

**Room 503, Building C2, No. 1599**

**Xinjinqiao Road, Pudong New Area**

**Shanghai, China, 201206**

(Address of principal executive offices, including zip code)

**Golden Sun Technology Group Limited 2025 Equity Incentive Plan**

(Full title of the plan)

**Puglisi & Associates**

**850 Library Avenue, Suite 204**

**Newark,DE 19711**

**Tel: (302) 738-6680**

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

With copies to:

**Richard I. Anslow, Esq.**

**Scott M. Miller, Esq.**

**Ellenoff Grossman & Schole LLP**

**1345 Avenue of the Americas**

**New York, NY 10105**

**Tel: (212) 370-1300**

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 ☐

**EXPLANATORY NOTE**

Golden Sun Technology Group Limited, a Cayman Islands exempted company (the "Registrant," "Company," "our company," "we," "us," "our," or similar terminology), has prepared this registration statement on Form S-8 (the "Registration Statement") in accordance with the requirements of General Instruction E to Form S-8 under the Securities Act of 1933, as amended (the "Securities Act") to register an aggregate of up to 1,309,330 Class A ordinary shares, par value $0.005 per share (the "Class A ordinary shares") of the Company, which are reserved for issuance under the Golden Sun Technology Group Limited 2025 Equity Incentive Plan (the "2025 Plan").

This Registration Statement is being filed in order to register the Registrant's Class A ordinary shares that may be offered or sold to recipients under the 2025 Plan, either directly or upon exercise of options or other share-based awards granted under the 2025 Plan.

**PART I**

**INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS**

**Item 1. Plan Information.\***

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

\* The documents containing the information specified in Item 1 and Item 2 of Part I of Form S-8 (Plan Information and Registrant Information and Employee Plan Annual Information) will be sent or given to recipients of the grants under the 2025 Plan as specified by Rule 428(b)(1) under the Securities Act. In accordance with the rules and regulations of the Securities and Exchange Commission (the "SEC") and the instructions to Form S-8, such documents are not being filed with the SEC either as part of this Registration Statement or as prospectuses or prospectus supplements 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 hereof, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act. The Registrant will provide a written statement to participants advising them of the availability without charge, upon written or oral request, of the documents incorporated by reference in Item 3 of Part II hereof and including the statement in the preceding sentence. The written statement to all participants will indicate the availability without charge, upon written or oral request, of other documents required to be delivered pursuant to Rule 428(b) of the Securities Act of 1933, as amended, and will include the address and telephone number to which the request is to be directed.

**PART II**

**INFORMATION NOT REQUIRED IN THE PROSPECTUS**

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

The following documents filed by the Registrant with the Securities and Exchange Commission (the "SEC") pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange Act"), are hereby incorporated by reference in this Registration Statement:

● The Registrant's 2024 Annual Report on [Form 20-F](https://www.sec.gov/Archives/edgar/data/1826376/000121390025013985/ea0229711-20f_goldensun.htm) for the fiscal year ended September 30, 2024 filed with the SEC on February 14, 2025;

● The Registrant's reports of foreign private issuer on Form 6-K filed with the SEC on [February 28, 2025](https://www.sec.gov/Archives/edgar/data/1826376/000121390025018330/ea0232473-6k_goldensun.htm) , [July 31, 2025](https://www.sec.gov/Archives/edgar/data/1826376/000121390025069929/ea0247950-6k_golden.htm) , [August 8, 2025](http://www.sec.gov/Archives/edgar/data/1826376/000121390025073290/ea0251973-6k_golden.htm) , [August 15, 2025](http://www.sec.gov/Archives/edgar/data/1826376/000121390025077421/ea0253445-6ka1_golden.htm) , [August 25, 2025](https://www.sec.gov/Archives/edgar/data/1826376/000121390025080339/ea0254507-6k_goldensun.htm) , [August 29, 2025](https://www.sec.gov/Archives/edgar/data/1826376/000121390025082551/ea0255149-6k_goldensun.htm) , [September 24, 2025](https://www.sec.gov/Archives/edgar/data/1826376/000121390025091101/ea0258567-6k_golden.htm) , [September 30, 2025](https://www.sec.gov/Archives/edgar/data/1826376/000121390025093420/ea0259095-6k_golden.htm) , and [December 10, 2025](https://www.sec.gov/Archives/edgar/data/1826376/000121390025120093/ea0268726-6k_golden.htm) , including all the exhibits thereto; and

● The description of the Registrant's Class A ordinary shares contained in the [Form 8-A](https://www.sec.gov/Archives/edgar/data/1826376/000121390022033520/ea161755-8a12b_goldensunedu.htm) , filed with the SEC on June 17, 2022, and any further amendment or report filed hereafter for the purpose of updating such description.

All documents subsequently filed with the SEC by the Registrant pursuant to Sections 13(a), 13(c), 14, and 15(d) of the Exchange Act on or after the date of this Registration Statement and prior to the filing of a post-effective amendment which indicates that all securities offered hereunder have been sold or that deregisters all securities then remaining unsold under this Registration Statement, shall be deemed to be incorporated by reference in this Registration Statement and to be part hereof from the date of filing of such documents; *provided, however*, that documents or information deemed to have been furnished and not filed in accordance with the rules of the SEC shall not be deemed incorporated by reference into this Registration Statement.

Any statement contained herein or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be 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 is deemed to be incorporated by reference herein modifies or supersedes such earlier statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration 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.**

The Cayman Islands law does not limit the extent to which a company's 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 to be contrary to public policy, such as to provide indemnification against civil fraud or the consequences of committing a crime. Our articles of association provide that, to the extent permitted by law, we shall indemnify each existing or former secretary, director (including alternate director), and any of our other officers (including an investment adviser or an administrator or liquidator) and their personal representatives against:

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

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

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

To the extent permitted by law, we may make a payment, or agree to make a payment, whether by way of advance, loan or otherwise, for any legal costs incurred by an existing or former director (including alternate director), secretary, or any of our officers in respect of any matter identified in above on condition that such person must repay the amount paid by us to the extent that it is ultimately found not liable to indemnify the secretary or that officer for those legal costs.

Pursuant to indemnification agreements, the form of which will be filed as Exhibit 10.2 to this registration statement, we will agree to indemnify our directors and officers against certain liabilities and expenses incurred by such persons in connection with claims made by reason of their being such a director or officer.

Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers or persons controlling the registrant pursuant to the foregoing provisions, the registrant has been informed that in the opinion of the Securities and Exchange 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**.

See the attached Exhibit Index on the page immediately preceding the signature pages hereto, which is incorporated herein by reference into this Registration Statement.

**Item 9. Undertakings**.

A. The undersigned Registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&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;(i) 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;(ii) To reflect in the prospectus any facts or events arising after the effective date of the 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 the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective Registration Statement.

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

*Provided, however,* that paragraphs (A)(1)(i) and (A)(1)(ii) 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 SEC by the Registrant pursuant to section 13 or section 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&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 herein, 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;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.

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 Section 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 the Registration Statement shall be deemed to be a new registration statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

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 SEC 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 Number** | **Description** |
| 3.1 | [Amended and Restated Memorandum and Articles of Association of the Registrant, as currently in effect (2)](https://www.sec.gov/Archives/edgar/data/1826376/000121390025120093/ea026872601ex3-1_golden.htm) |
| 4.1 | [Specimen Class A ordinary share Certificate (1) .](https://www.sec.gov/Archives/edgar/data/1826376/000121390025013985/ea022971101ex2-1_goldensun.htm) |
| 5.1\* | [Opinion of Ogier (Cayman) LLP as to the legality of the securities being registered](ea026933401ex5-1_golden.htm) |
| 23.1\* | [Consent of AssentSure PAC, Independent Registered Public Accounting Firm](ea026933401ex23-1_golden.htm) |
| 23.2\* | [Consent of Ogier (included in Exhibit 5.1)](ea026933401ex5-1_golden.htm) |
| 24.1\* | [Power of Attorney (included on signature page of this Registration Statement)](#a_001) |
| 99.1 | [Golden Sun Technology Group Limited 2025 Equity Incentive Plan (2)](https://www.sec.gov/Archives/edgar/data/1826376/000121390025120093/ea026872601ex10-1_golden.htm) |
| 99.2 | [Form of RSU Award Agreement (2)](https://www.sec.gov/Archives/edgar/data/1826376/000121390025120093/ea026872601ex10-2_golden.htm) |
| 99.3 | [Form of Stock Option Award Agreement (2)](https://www.sec.gov/Archives/edgar/data/1826376/000121390025120093/ea026872601ex10-3_golden.htm) |
| 99.4 | [Home Country Exemption Letter of Ogier (Cayman) LLP(2)](https://www.sec.gov/Archives/edgar/data/1826376/000121390025120093/ea026872601ex99-1_golden.htm) |
| 107\* | [Fee filing table](ea026933401ex-fee_golden.htm) |

---

\* Filed herewith.

(1) Incorporated by reference to the Registrant's annual report
on Form 20-F, filed with the SEC on February 14, 2025.

(2) Incorporated by reference to the Registrant's report on
Form 6-K filed with the SEC on December 10, 2025.

**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 S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Shanghai, China on the 16<sup>th</sup> day of December, 2025.

---

| | |
|:---|:---|
| **GOLDEN SUN TECHNOLOGY GROUP LIMITED** | **GOLDEN SUN TECHNOLOGY GROUP LIMITED** |
| By: | */s/ Xueyuan Weng* |
|  | Xueyuan Weng |
|  | Chief Executive Officer |

---

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Xueyuan Weng as his or her true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him and in his name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments and registration statements filed pursuant to Rule 462(b) under the Securities Act of 1933) to this Registration Statement and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agent full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that each of said attorney-in-fact and agent or his substitutes or substitute, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, this Form S-8 has been signed by the following persons in the capacities indicated on December 16, 2025.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| */s/ Xueyuan Weng* | Chief Executive Officer and Director, | December 16, 2025 |
| Xueyuan Weng | (Principal Executive Officer) |  |
| /s/ *Yu Sun* | Chief Financial Officer | December 16, 2025 |
| Yu Sun |  |  |
| /s/ *Liming Xu* | Director | December 16, 2025 |
| Liming Xu |  |  |
| /s/ *Peilin Ji* | Director | December 16, 2025 |
| Peilin Ji |  |  |
| /s/ *Yidong Hao* | Independent Director | December 16, 2025 |
| Yidong Hao |  |  |
| /s/ *Xijing Xu* | Independent Director | December 16, 2025 |
| Xijing Xu |  |  |
| /s/ *Xiao Jin* | Independent Director | December 16, 2025 |
| Xiao Jin |  |  |
| /s/ *Zhenghua Yu* | Independent Director | December 16, 2025 |
| Zhenghua Yu |  |  |

---

**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 Golden Sun Technology Group Limited, has signed this registration statement or amendment thereto in Newark, Delaware on December 16, 2025.

---

| | | |
|:---|:---|:---|
| **Puglisi & Associates** | **Puglisi & Associates** | **Puglisi & Associates** |
| By: | /s/ Donald J. Puglisi | /s/ Donald J. Puglisi |
|  | Name: | Donald J. Puglisi |
|  | Title: | Managing Director |

---

## Exhibit 5.1

**Exhibit 5.1**

![](ex5-1_001.jpg)

---

| | |
|:---|:---|
| Golden Sun Technology Group Limited | **D +1 345 815 1877** |
| Vistra (Cayman) Limited, PO Box 31119, | **E bradley.kruger@ogier.com** |
| Grand Pavilion, Hibiscus Way, Grand |  |
| Cayman, Cayman Islands | Reference: 427449.00001 |
|  | 16 December 2025 |

---

**Golden Sun Technology Group Limited (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 S-8, 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 (the **Act**), as amended, (including its exhibits, the (the **Registration Statement**). The Registration Statement relates to the reservation for issuance of Class A ordinary shares of par value US$0.005 each (the **Class A Shares**) upon granting of certain awards pursuant to the Company's 2025 Equity Incentive Plan (the **Incentive Plan**), effective on December 9, 2025 (the **Effective Date**).

The maximum number of Shares available for issuance under the Incentive Plan shall be equal to the sum of (A) 15% of the total number of Class A ordinary shares of par value US$0.005 each and Class B ordinary shares of par value US$0.005 each (together, **Ordinary Shares**) outstanding as of the Effective Date, plus (B) an increase commencing on January 1, 2027 and continuing annually on each anniversary thereof through and including January 1, 2035, equal to the lesser of (i) 5% of the total number of Ordinary Shares outstanding on the last day of the immediately preceding calendar year and (ii) such smaller number of Class A Shares as determined by the board of directors of the Company or any committee duly appointed to administer the Incentive Plan,

Unless a contrary intention appears, all capitalised terms used in this opinion have the respective meanings set forth in Schedule 1. 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.

---

| | |
|:---|:---|
| **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.

Golden Sun Technology Group Limited

16 December 2025

---

| | |
|:---|:---|
| **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**).

**Authorised share capital**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Based solely on our review of the Director's Certificate and the Memorandum and Articles of Association,
the authorized share capital of the Company is US$1,000,000 divided into 180,000,000 Class A ordinary shares with a par value of US$0.005
each and 20,000,000 Class B ordinary shares with a par value of US$0.005 each.

**Corporate power**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The Company has all requisite power under its Memorandum and Articles of Association to issue the Class
A Shares (including the issuance of the Class A Shares upon the conversion or exercise of Awards (as defined in the Incentive Plan)) in
accordance with the terms of the Incentive Plan.

**Corporate authorisation**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) The Company has taken all requisite corporate action to approve the Incentive Plan.

Golden Sun Technology Group Limited

16 December 2025

**Issuance of Class A Shares**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Class A Shares to be offered and issued by the Company pursuant to the provisions of the Incentive
Plan as contemplated by the Registration Statement (including the issuance of the Class A Shares upon conversion or exercise of any Award)
shall be duly authorised, validly issued, fully paid and non-assessable when:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) the board of directors of the Company (the **Board**) has taken all necessary corporate actions to
approve:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) the form, terms, execution and delivery of the relevant Award Agreements (as defined in the Incentive
Plan);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) the issuance and allotment of the Class A Shares (including the issuance of the Class A Shares upon the
conversion or exercise of any Award) in accordance with the Incentive Plan and the relevant Award Agreements (together, the **Incentive Documents**); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(C) all related matters;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) either:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) the provisions of the Incentive Documents approved by the Board have been satisfied and full payment of
the consideration specified therein and in accordance with the provisions of the Incentive Plan and the Memorandum and Articles (being
not less than the par value of the Class A Shares) has been made; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) if such Class A Shares are issuable upon conversion, exchange, redemption, repurchase or exercise of any
other Award, the terms of such Award, the Memorandum and Articles of Association or the instrument governing such Award, as approved by
the Board, have been satisfied and the consideration approved by the Board (being not less than the par value of the Class A Shares) received;
and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) valid entry has been made in the register of members of the Company reflecting such issuance of Class
A Shares, in each case in accordance with the Memorandum and Articles.

Golden Sun Technology Group Limited

16 December 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 the Incentive Plan or the Registration Statement 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, to the extent expressly provided
herein, the Memorandum and Articles of Association) entered into by or binding on the Company.

---

| | |
|:---|:---|
| **5** | **Governing law of this opinion** |

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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 | Consent |

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We hereby consent to the filing of this opinion as an exhibit to the Registration Statement. 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.

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

---

Golden Sun Technology Group Limited

16 December 2025

**Schedule 1**

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| | |
|:---|:---|
| 1 | The Certificate of Incorporation of the Company dated 20 September 2018 and the Certificates of Incorporation on Change of Name dated 18 January 2024 and 25 September 2025 issued by the Registrar (together, the **Certificates of Incorporation**). |

---

---

| | |
|:---|:---|
| 2 | The amended and restated memorandum and articles of association of the Company adopted by special resolution passed on 25 September 2025 (the **Memorandum and Articles of Association**). |

---

---

| | |
|:---|:---|
| 3 | A Certificate of Good Standing dated 2 December 2025 (the **Good Standing Certificate**) issued by the Registrar in respect of the Company. |

---

---

| | |
|:---|:---|
| 4 | 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 9 December 2025 (the **Resolutions**). |

---

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| | |
|:---|:---|
| 5 | The Register of Writs at the office of the Clerk of Courts in the Cayman Islands as inspected by us on 12 December 2025 (the **Register of Writs**). |

---

6 The Registration Statement.

7 The Incentive Plan.

Golden Sun Technology Group Limited

16 December 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 Good Standing Certificate and the Director's Certificate is accurate and complete as at the date of this opinion.

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| | |
|:---|:---|
| 5 | Where the Incentive Plan or Registration Statement has been provided to us in draft or undated form, that document has been executed by all parties and approved 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. |

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6 There will be no intervening circumstance relevant to this opinion between the date hereof and the date upon which the Class A Shares are issued.

7 There is nothing in any law (other than the laws of the Cayman Islands) that would or might affect the opinions herein.

**Status, authorisation and execution**

8 Each of the parties to Award Agreements shall be duly incorporated, formed or organised (as applicable), validly existing and in good standing under all relevant laws.

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| | |
|:---|:---|
| 9 | Any individuals who are parties to a document, or who sign or have signed documents or give information on which we rely, have the legal capacity under all relevant laws (including the laws of the Cayman Islands) to enter into and perform their obligations under such document, sign such documents and given such information. |

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10 The form and terms of Award Agreements approved by the directors of the Company shall comply with all applicable laws, the Memorandum and Articles of Association and the Incentive Plan.

11 Each Award Agreement will be duly authorised, executed and unconditionally delivered by or on behalf of all parties to it in accordance with all applicable laws, the Memorandum and Articles of Association and the Incentive Plan.

Golden Sun Technology Group Limited

16 December 2025

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| | |
|:---|:---|
| 12 | In authorising the execution and delivery of Award Agreements by the Company, the issue and allotment of the Class A Shares, the exercise of its rights and performance of its obligations under the Incentive Documents, each of the directors of the Company has acted and will act 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. |

---

**Enforceability**

13 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;(a) 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;(b) neither the execution or delivery of the Incentive Documents nor the exercise by any party to the Incentive
Documents of its rights or the performance of its obligations under them contravene those laws or public policies.

**Share Issuance**

14 The Class A Shares to be issued shall be issued at an issue price in excess of the par value thereof.

**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.

Golden Sun Technology Group Limited

16 December 2025

**Schedule 3**

Qualifications

**Good Standing**

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| | |
|:---|:---|
| 1 | Under the Companies Act (Revised) of the Cayman Islands (**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. |

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**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; and (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. |

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**Non-Assessable**

---

| | |
|:---|:---|
| 4 | In this opinion, the phrase "non-assessable" means, with respect to the Class A 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 Class A 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.

## Exhibit 23.1

**Exhibit 23.1**

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| | |
|:---|:---|
| ![](ex23-1_001.jpg) | Assentsure PAC<br> UEN – 201816648N<br> 180B Bencoolen Street #03-01<br> The Bencoolen Singapore 189648 <br> http://www.assentsure.com.sg |

---

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated February 14, 2025, with respect to the consolidated financial statements of Golden Sun Technology Group Limited and its subsidiaries (formerly known as Golden Sun Health Technology Group Limited), appearing in its Annual Report on Form 20-F for the year ended September 30, 2024.

---

| |
|:---|
| /s/ Assentsure PAC |
| Singapore |
| December 16, 2025 |

---

## Ex-Filing

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

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-8**

**Golden Sun Technology Group 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 | (1) | Other | 1309330 | $1.38 | $1806875.00 | 0.0001381 | $249.52 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $1806875.00 |  | 249.52 |
| 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: |  |  | $249.52 |

---

**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), the registration statement on Form S-8 to which this exhibit relates includes an indeterminate number of additional shares which may be issuable in accordance with the Golden Sun Technology Group Limited 2025 Equity Incentive Plan (the "Plan") to prevent dilution from share splits, share dividends, recapitalization or similar transactions. Represents 1,309,330 Class A ordinary shares, par value of $0.005 per share (the "Class A ordinary share") registered hereby issuable pursuant to the Plan, either directly or upon exercise of options or other share based awards granted under the Plan. Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) and 457(h) under the Securities Act, based on the average of the high and low prices reported for the registrant's Class A ordinary share as reported on the Nasdaq Capital Market on December 12, 2025, which were $1.41 and $1.35, respectively. Determined in accordance with Rule 457(h).