# EDGAR Filing Document

**Accession Number:** 0001916331
**File Stem:** 0001185185-26-002523
**Filing Date:** 2026-6
**Character Count:** 34280
**Document Hash:** d35af4e8a681d03fc1995bc837980986
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001185185-26-002523.hdr.sgml**: 20260622

**ACCESSION NUMBER**: 0001185185-26-002523

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 16

**FILED AS OF DATE**: 20260616

**DATE AS OF CHANGE**: 20260616

**EFFECTIVENESS DATE**: 20260616

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Neo-Concept International Group Holdings Ltd
- **CENTRAL INDEX KEY:** 0001916331
- **STANDARD INDUSTRIAL CLASSIFICATION:** APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** K3
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-296803
- **FILM NUMBER:** 261093086

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 10/F SEAVIEW CENTRE
- **STREET 2:** 139-141 HOI BUN ROAD, KOWLOON TONG
- **CITY:** HONG KONG
- **PROVINCE COUNTRY:** K3
- **BUSINESS PHONE:** 852 2798 8639

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 10/F SEAVIEW CENTRE
- **STREET 2:** 139-141 HOI BUN ROAD, KOWLOON TONG
- **CITY:** HONG KONG
- **PROVINCE COUNTRY:** K3

**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**WASHINGTON, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT** 

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

**NEO-CONCEPT INTERNATIONAL GROUP HOLDINGS LTD**

(Exact Name of Registrant as Specified in its Charter)

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

---

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| | |
|:---|:---|
| **10/F, Seaview Centre, No.139-141 Hoi Bun Road<br> Kwun Tong, Kowloon, Hong Kong <br> +(852) 2798-8639** | |
| (Address of Principal Executive Offices) | (Zip Code) |

---

**2026 Incentive Securities 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:** 

**Ningxin Sun, Esq.** 

**Charles Wilson LLP** 

**418 Broadway** 

**Albany** 

**New York, 12207** 

**+1 646 836 9844**

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 Neo-Concept International Group Holdings Ltd, an exempted company incorporated under the laws of the Cayman Islands (the "Registrant") to register securities issuable pursuant to the Neo-Concept International Group Holdings Ltd 2026 Incentive Securities Plan (as amended and restated, "the 2026 Incentive Securities Plan"). The securities registered hereby consist of 472,856 Class A Ordinary Shares, US$0.0025 par value per share of the Registrant (the "Class A Ordinary Share"), which represent the number of Class A Ordinary Shares that were reserved under the 2026 Incentive Securities 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 2026 Incentive Securities Plan. Any Class A Ordinary Shares subject to an award granted under the 2026 Incentive Securities 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 2026 Incentive Securities 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 2026 Incentive Securities 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;(1) The annual report (Commission File No. 001-42016) filed by the Registrant with the Commission on [Form 20-F](http://www.sec.gov/Archives/edgar/data/1916331/000121390026050005/ea0286052-20f_neoconcept.htm) for the fiscal year ended December 31, 2025, which contains the Registrant's audited financial statements for the latest fiscal year for which such statements have been filed;

&nbsp;&nbsp;&nbsp;&nbsp;(2) Our Reports of foreign private issuer on Form 6-K filed with the Commission on [June 12, 2026](https://www.sec.gov/Archives/edgar/data/1916331/000118518526002482/nci6k061026.htm) , [May 15, 2026](http://www.sec.gov/Archives/edgar/data/1916331/000121390026057091/ea028945501-6k_neoconcept.htm) , [May 8, 2026](http://www.sec.gov/Archives/edgar/data/1916331/000121390026053542/ea028945502-6k_neoconcept.htm) , [April 16, 2026](http://www.sec.gov/Archives/edgar/data/1916331/000121390026044458/ea0286456-01.htm) , [April 1, 2026](http://www.sec.gov/Archives/edgar/data/1916331/000121390026037937/ea0284534-6k_neo.htm) , [March 9, 2026](http://www.sec.gov/Archives/edgar/data/1916331/000121390026024906/ea0279976-6k_neoconcept.htm) , [February 11, 2026](http://www.sec.gov/Archives/edgar/data/1916331/000121390026014932/ea0275938-6k_neoconcept.htm) ;

&nbsp;&nbsp;&nbsp;&nbsp;(3) The description of our ordinary shares incorporated by reference in our registration statement on [Form 8-A](http://www.sec.gov/Archives/edgar/data/1916331/000121390024032835/ea0202806-8a12b_neoconcept.htm) , as amended (File No. 001-42016) filed with the Commission on April 15, 2024, including any amendment and report subsequently filed for the purpose of updating that description; and

&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 civil fraud or the consequences of committing a crime.

Our second amended and restated memorandum and articles of association provide that every director (including any alternate director), secretary, assistant secretary, and other officers for the time being of the Company and the trustees (if any) for the time being acting in relation to any of the affairs of the Company, and their respective executors or administrators (each an "Indemnified Person") shall be indemnified and secured harmless out of the assets of the Company from and against all actions, costs, charges, expenses, losses or damages incurred or sustained by such Indemnified Person, other than by reason of such Indemnified Person's own dishonesty, willful default or fraud, in or about the conduct of the Company's business or affairs (including as a result of any mistake of judgment) or in the execution or discharge of his or her duties, powers, authorities or discretions, including without prejudice to the generality of the foregoing, any costs, expenses, losses or liabilities incurred by such Indemnified Person in defending (whether successfully or otherwise) any civil proceedings concerning the Company or its affairs in any court whether in the Cayman Islands or elsewhere.

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**.

A. The undersigned Registrant hereby undertakes:

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

&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;(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;(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;(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 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.

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**

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 4.1 | [The Second Amended and Restated Memorandum and Articles of Association of Neo-Concept International Group Holdings Ltd. (incorporated by reference to Exhibit 1.1 to the report on Form 20-F filed with the SEC on April 30, 2026)](http://www.sec.gov/Archives/edgar/data/1916331/000121390025043533/ea023890301ex1-1_neoconcept.htm) |
| 5.1 | [Opinion of Harney Westwood & Riegels (filed herewith)](ncis8ex5-1.htm) |
| 10.1 | [2026 Incentive Securities Plan of Neo-Concept International Group Holdings Ltd. (incorporated by reference to Exhibit 99.1 to the report on Form 6-K filed with the SEC on June 12, 2026)](https://www.sec.gov/Archives/edgar/data/1916331/000118518526002482/nciex99-1.htm) |
| 23.1 | [Consent of Harney Westwood & Riegels (included in Exhibit 5.1)](ncis8ex5-1.htm) |
| 23.2 | [Consent of WWC, P.C. (filed herewith)](ncis8ex23-2.htm) |
| 107 | [Filing Fee Table (filed herewith)](ncis8ex-fee.htm) |

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**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 Hong Kong, on June 16, 2026.

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| | |
|:---|:---|
| **Neo-Concept International Group Holdings Ltd** | **Neo-Concept International Group Holdings Ltd** |
| By: | */s/ Eva Yuk Yin Siu* |
| Name: | Eva Yuk Yin Siu |
| Title: | Chairlady of the Board, Director and <br> Chief Executive Officer |

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| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| */s/ Eva Yuk Yin Siu* | Chairlady of the Board, Director and Chief Executive Officer | June 16, 2026 |
| Name: Eva Yuk Yin Siu |  |  |
| */s/ Man Chi Wai* | Director | June 16, 2026 |
| Name: Man Chi Wai |  |  |
| */s/ Pengfei Jiang* | Director | June 16, 2026 |
| Name: Pengfei Jiang |  |  |
| */s/ Patrick Kwok Fai Lau* | Chief Financial Officer | June 16, 2026 |
| Name: Patrick Kwok Fai Lau | (Principal Accounting and Financial Officer) |  |
| */s/ Billy Chun Fai Tang* | Independent Director | June 16, 2026 |
| Name: Billy Chun Fai Tang |  |  |
| */s/ Mark Gary Singer* | Independent Director | June 16, 2026 |
| Name: Mark Gary Singer |  |  |
| */s/ Josephine Yan Yeung* | Independent Director | June 16, 2026 |
| Name: Josephine Yan Yeung |  |  |

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**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 Neo-Concept International Group Holdings Ltd, has signed this registration statement or amendment thereto in New York, NY on June 16, 2026.

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

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## Exhibit 5.1

**Exhibit 5.1**

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| | |
|:---|:---|
| ![](ncis8ex5-1_001.jpg) | Harney Westwood & Riegels<br> 14th Floor, Alexandra House<br> 18 Chater Road<br> Central<br> Hong Kong<br> Tel: +852 5806 7800<br> Fax: +852 5806 7810 |

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16 June 2026

raymond.ng@harneys.com

+852 5806 7883

069628-0001-RLN

Neo-Concept International Group Holdings Limited

思宏國際集團控股有限公司

Osiris International Cayman Limited

Suite #4-210, Governors Square

23 Lime Tree Bay Avenue, PO Box 32311

Grand Cayman KY1-1209

Cayman Islands

Dear Sir or Madam

**Neo-Concept International Group Holdings Limited 思宏國際集團控股有限公司 (the *Company*)**

We are lawyers qualified to practise in the Cayman Islands and have acted as Cayman Islands legal advisers to the Company in connection with the Company's registration statement on Form S-8, including all amendments or supplements thereto, to be filed on or around the date of this opinion with the Securities and Exchange Commission (the ***Commission***) under the United States Securities Act of 1933, as amended (the ***Securities Act***) (the ***Registration Statement***), relating to the registration of 472,856 class A ordinary shares of par value US$0.0025 per share (the ***Shares***) under the Company's 2026 incentive securities plan (the ***2026 Incentive Securities Plan***).

We are furnishing this opinion as Exhibit 5.1 to the Registration Statement.

For the purposes of giving this opinion, we have examined the Documents (as defined in Schedule 1) which we regard as necessary in order to issue this opinion. We have not examined any other documents, official or corporate records or external or internal registers and have not undertaken or been instructed to undertake any further enquiry or due diligence in relation to the transaction which is the subject of this opinion.

In giving this opinion we have relied upon the assumptions set out in Schedule 2 which we have not independently verified.

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|:---|:---|
| The British Virgin Islands is Harneys Hong Kong office's main jurisdiction of practice.<br> Jersey legal services are provided through a referral arrangement with Harneys (Jersey) which is<br> an independently owned and controlled Jersey law firm.<br> Resident Partners: M Chu \| Y Fan \| SG Gray \| IC Groark \| SO Karolczuk \| PM Kay \| MW Kwok<br> WPT Lee \| IN Mann \| BP McCosker \| R Ng \| PJ Sephton | Anguilla \| Bermuda \| British Virgin Islands<br> Cayman Islands \| Cyprus \| Dubai \| Hong Kong \| Jersey<br> London \| Luxembourg \| Shanghai \| Singapore<br> harneys.com |

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Based solely upon the foregoing examinations and assumptions and upon such searches as we have conducted and having regard to legal considerations which we deem relevant, and subject to the qualifications set out in Schedule 3, we are of the opinion that under the laws of the Cayman Islands:

1 Existence and Good Standing. The Company is a company duly incorporated with limited liability, and is validly existing and in good standing under the laws of the Cayman Islands. The Company is a separate legal entity and is subject to suit in its own name.

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| | |
|:---|:---|
| 2 | Valid Issuance of Shares. The Shares when authorised to be issued, sold and paid for in the manner described in the 2026 Incentive Securities Plan and in accordance with the Resolutions (as defined in Schedule 1) and, when allotted, issued and fully paid for in accordance with the 2026 Incentive Securities Plan and the Registration Statement, and when the names of the shareholders are entered in the register of members of the Company, the Shares will be validly issued, fully paid and non-assessable. |

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This opinion is confined to the matters expressly opined on herein and given on the basis of the laws of the Cayman Islands as they are in force and applied by the Cayman Islands courts at the date of this opinion. We have made no investigation of, and express no opinion on, the laws of any other jurisdiction. Except as specifically stated herein, we express no opinion as to matters of fact.

In connection with the above opinion, we hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the reference made to this firm in the Registration Statement under the heading "Indemnification of Directors and Officers". 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 U.S. Securities Act of 1933, as amended, or the Rules and Regulations of the Commission thereunder.

This opinion is limited to the matters referred to herein and shall not be construed as extending to any other matter or document not referred to herein.

This opinion shall be construed in accordance with the laws of the Cayman Islands.

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| |
|:---|
| Yours faithfully |
| **/s/ Harney Westwood & Riegels** |
| **Harney Westwood & Riegels** |

---

**Schedule 1**

List of Documents and Records Examined

1 A copy of the certificate of incorporation of the Company dated 29 July 2021;

2 A copy of the second amended and restated memorandum and articles of association of the Company adopted by a special resolution of the Company passed on 3 March 2025;

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| | |
|:---|:---|
| 3 | A copy of the minutes of an extraordinary general meeting of the members of the Company dated 9 May 2025 and a copy of the unanimous written resolutions of the board of directors of the Company dated 6 June 2025 approving a share consolidation of the Company; |

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|:---|:---|
| 4 | A copy of the minutes of an extraordinary general meeting of the members of the Company dated 8 May 2026 and a copy of the unanimous written resolutions of the board of directors of the Company dated 8 May 2026 approving a further share consolidation of the Company; |

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5 A copy of the register of directors of the Company provided to us on 16 June 2026;

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| | |
|:---|:---|
| 6 | A copy of executed unanimous written resolutions of the directors of the Company dated 12 June 2026 (the ***Resolutions***); |

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7 A copy of the certificate of good standing in respect of the Company issued by the Registrar of Companies dated 10 February 2026;

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| | |
|:---|:---|
| 8 | A copy of the certificate from a director of the Company dated 16 June 2026, a copy of which is attached hereto (the ***Director's Certificate***); |

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9 A copy of the Registration Statement filed with the Commission on 16 June 2026; and

10 A copy of the 2026 Incentive Securities Plan.

(1 to 8 above are the ***Corporate Documents***, and 1 to 10 above are the ***Documents***).

**Schedule 2**

Assumptions

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| | |
|:---|:---|
| 1 | **Authenticity of Documents.** Copy documents or drafts of documents provided to us are true and complete copies of, or in the final forms of, the originals. All original Documents are authentic, all signatures, initials and seals are genuine. |

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| | |
|:---|:---|
| 2 | **Corporate Documents.** All matters required by law to be recorded in the Corporate Documents are so recorded, and all corporate minutes, resolutions, certificates, documents and records which we have reviewed are accurate and complete, and all facts expressed in or implied thereby are accurate and complete as at the date of the passing of the Resolutions. |

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| | |
|:---|:---|
| 3 | **Director's Certificate**. The contents of the Director's Certificate are true and accurate as at the date of this opinion and there is no information not contained in the Director's Certificate that will in any way affect this opinion. |

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| | |
|:---|:---|
| 4 | **No Steps to Wind-up**. The directors and shareholders of the Company have not taken any steps to appoint a liquidator of the Company and no receiver has been appointed over any of the Company's property or assets. |

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| | |
|:---|:---|
| 5 | **Resolutions.** The Resolutions remain in full force and effect. |

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| | |
|:---|:---|
| 6 | **Unseen Documents.** Save for the Documents provided to us there are no resolutions, agreements, documents or arrangements which materially affect, amend or vary the transactions envisaged in the Registration Statement. |

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**Schedule 3**

Qualifications

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| | |
|:---|:---|
| 1 | **Foreign Statutes.** We express no opinion in relation to provisions making reference to foreign statutes in the Registration Statement. |

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| | |
|:---|:---|
| 2 | **Commercial Terms.** Except as specifically stated herein, we make no comment with respect to any representations and warranties which may be made by or with respect to the Company in any of the documents or instruments cited in this opinion or otherwise with respect to the commercial terms of the transactions the subject of this opinion. |

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|:---|:---|
| 3 | **Meaning of Non-Assessable.** In this opinion the phrase ***non-assessable*** means, with respect to the issuance of shares, that a shareholder shall not, in respect of the relevant shares, have any obligation to make further contributions to the Company's assets (except in exceptional circumstances, such as involving fraud, the establishment of an agency relationship or an illegal or improper purpose or other circumstances in which a court may be prepared to pierce or lift the corporate veil). |

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| | |
|:---|:---|
| 4 | **Good Standing.** The Company shall be deemed to be in good standing at any time if all fees (including annual filing fees) and penalties under the Companies Act (2026 Revision) (the ***Companies Act***) have been paid and the Registrar of Companies has no knowledge that the Company is in default under the Companies Act. |

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**Annex**

**Director's Certificate**

**Neo-Concept International Group Holdings Limited**

**思宏國際集團控股有限公司**

**incorporated in the Cayman Islands**

**Company No. 379468**

(the ***Company***)

**Director's Certificate**

This certificate is given by the undersigned in his/her capacity as a duly authorised director of the Company to Harney Westwood & Riegels in connection with a legal opinion in relation to the Company (the ***Legal Opinion***). Capitalised terms used in this certificate have the meaning given to them in the Legal Opinion.

1 Harney Westwood & Riegels may rely on the statements made in this certificate as a basis for the Legal Opinion.

2 I, the undersigned, am a director of the Company duly authorised to issue this certificate. Under the constitutional documents of the Company, the business and affairs of the Company are conducted by the board of directors of the Company.

3 I, the undersigned, confirm in relation to the Company that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the second amended and restated memorandum and articles of
association of the Company adopted by a special resolution of the Company passed on 3 March 2025 (the  ***M&A***) remain in
full force and effect and are otherwise unamended;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) pursuant to the minutes of an extraordinary general meeting
of the members of the Company held on 9 May 2025 and the unanimous written resolutions of the directors of the Company dated 6 June 2025,
with effect from 13 June 2025, as a result of a share consolidation of the Company, the authorised share capital of the Company was amended
to US$50,000 consisting of 160,000,000 shares of par value US$0.0003125 each comprised of 156,000,000 class A ordinary shares of par
value US$0.0003125 each and 4,000,000 class B ordinary shares of par value US$0.0003125 each;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) pursuant to the minutes of an extraordinary general meeting
of the members of the Company held on 8 May 2026 and the unanimous written resolutions of the directors of the Company dated 8 May 2026,
with effect from 18 May 2026, as a result of a further share consolidation of the Company, the authorised share capital of the Company
was amended to US$50,000 consisting of 20,000,000 shares of par value US$0.0025 each comprised of 19,500,000 class A ordinary shares
of par value US$0.0025 each and 500,000 class B ordinary shares of par value US$0.0025 each;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) the unanimous written resolutions of the board of directors
dated 12 June 2026 were executed by all the directors in the manner prescribed in the M&A, the signatures and initials thereon are
those of a person or persons in whose name the resolutions have been expressed to be signed, are in full force and effect at the date
hereof and have not been amended, varied or revoked in any respect; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) there is no contractual or other prohibition (other than as
arising under Cayman Islands law) binding on the Company prohibiting it from allotting and issuing the Shares or otherwise performing
its obligations under the Registration Statement.

You may assume that all of the information in this certificate remains true and correct unless and until you are notified otherwise in writing.

[*Signature page to follow*]

---

| | | | |
|:---|:---|:---|:---|
| /s/ Eva Yuk Yin SIU | /s/ Eva Yuk Yin SIU | | |
| Name: | Eva Yuk Yin SIU | Date | June 16, 2026 |
| Director | Director | | |

---

## Exhibit 23.2

**Exhibit 23.2**

![](ncis8ex23-2_001.jpg)

**<u>Consent of Independent Registered Public Accounting Firm</u>**

We hereby consent to the incorporation by reference our report dated April 30, 2026 in the Registration Statement on Form S-8, relating to the audit of the consolidated balance sheets of Neo-Concept International Group Holdings Limited ("the Company") as of December 31, 2024 and 2025, and the related consolidated statements of income and comprehensive income, changes in shareholders' (deficit) equity, and cash flows for each of the years in the three-year period ended December 31, 2025, and the related notes (collectively referred to as the "financial statements").

---

| | |
|:---|:---|
|  | /s/ WWC, P.C. |
|  | WWC, P.C. |
| San Mateo, California | Certified Public Accountants |
| June 16, 2026 | PCAOB ID: 1171 |

---

![](ncis8ex23-2_002.jpg)

## Ex-Filing

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

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-8**

**Neo-Concept International Group Holdings Ltd.**

**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$0.0025 par value per share | (1) | Other | 472856 | $10.70 | $5059559.20 | 0.0001381 | $698.73 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $5059559.20 |  | 698.73 |
| 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: |  |  | $698.73 |

---

**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) This Registration Statement on Form S-8 covers additional class A ordinary shares, US$0.0025 par value per share (the "Class A Ordinary Shares"), of NEO-CONCEPT INTERNATIONAL GROUP HOLDINGS LTD ("Registrant") issuable pursuant to the 2026 Incentive Securities Plan (the "2026 Incentive Securities 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 Class A Ordinary Shares which may be offered and issued to prevent dilution resulting from share splits, share dividends or similar transactions as provided in the 2026 Incentive Securities 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$10.70 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 June 15, 2026.