# EDGAR Filing Document

**Accession Number:** 0001814963
**File Stem:** 0001104659-23-007994
**Filing Date:** 2023-1
**Character Count:** 27214
**Document Hash:** 22a509b14588e87a88f9c6211dd4eb10
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-007994.hdr.sgml**: 20230130

**ACCESSION NUMBER**: 0001104659-23-007994

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 10

**FILED AS OF DATE**: 20230130

**DATE AS OF CHANGE**: 20230130

**EFFECTIVENESS DATE**: 20230130

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Intelligent Living Application Group Inc.
- **CENTRAL INDEX KEY:** 0001814963
- **STANDARD INDUSTRIAL CLASSIFICATION:** PARTITIONS, SHELVING, LOCKERS & OFFICE AND STORE FIXTURES [2540]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** K3
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-269458
- **FILM NUMBER:** 23568257

**BUSINESS ADDRESS:**
- **STREET 1:** UNIT 02, 5/F., BLK A, PROFIT IND. BLDG.,
- **STREET 2:** 1-15 KWAI FUNG ST., KWAI CHUNG, N.T.
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** 852 2481 7938

**MAIL ADDRESS:**
- **STREET 1:** UNIT 02, 5/F., BLK A, PROFIT IND. BLDG.,
- **STREET 2:** 1-15 KWAI FUNG ST., KWAI CHUNG, N.T.
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 00000

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**Form S-8**

**REGISTRATION STATEMENT UNDER**

**THE SECURITIES ACT OF 1933**

**INTELLIGENT LIVING APPLICATION GROUP INC.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Cayman Islands** | **Not Applicable** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(State or other jurisdiction of | (I.R.S. Employer |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;incorporation or organization) | Identification No.) |

---

---

| | |
|:---|:---|
| **Unit 2, 5/F, Block A, Profit Industrial Building**<br> **1-15 Kwai Fung Crescent, Kwai Chung**<br> **New Territories, Hong Kong** | |
| (Address of Principal Executive Offices) | (Zip Code) |

---

**Intelligent Living Application Group Inc.**

**2022 Omnibus Equity Plan**

(Full title of the plan)

**Cogency Global Inc.**

**122 East 42nd Street, 18th Floor**

**New York, NY 10168**

**(800) 221-0102**

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

Copies to:

**Jeffrey Li**

**FisherBroyles, LLP**

**1200 G Street, NW**

**Washington, D.C. 20005**

**(202) 830-5905**

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See 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. ◻

**PART I**

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

**Item 1. Plan Information\***

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

\* Information required by Part I to be contained in the Section 10(a) prospectus is omitted from this registration statement in accordance with Rule 428 under the Securities Act and the Note to Part I of Form S-8. The documents containing information specified in this Part I will be separately provided to the participants covered by the Plan, as specified by Rule 428(b)(1) under the Securities Act.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

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

The following documents previously filed by Intelligent Living Application Group Inc. (the "Registrant") with the Securities and Exchange Commission (the "Commission") are incorporated by reference herein:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Registrant's reports on Form 6-K furnished to the Commission on [December 19, 2022](https://www.sec.gov/Archives/edgar/data/1814963/000110465922128245/tm2232976d1_6k.htm) , [November 2, 2022](https://www.sec.gov/Archives/edgar/data/1814963/000110465922113987/tm2228980d1_6k.htm) , [October 27, 2022](https://www.sec.gov/Archives/edgar/data/1814963/000110465922112012/tm2228872d1_6k.htm) and [October 17, 2022](https://www.sec.gov/Archives/edgar/data/1814963/000110465922109342/tm2228340d1_6k.htm) ;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The Registrant's prospectus filed with the Commission on July 14, 2022 pursuant to [Rule 424(b)(4)](https://www.sec.gov/Archives/edgar/data/1814963/000110465922079720/tm2220950d1_424b4.htm) under the Securities
Act (File No. 333-248684); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The description of the Registrant's ordinary shares incorporated by reference in the Registrant's registration statement
on [Form 8-A](https://www.sec.gov/Archives/edgar/data/1814963/000110465922078395/tm2220737-1_8a12b.htm) (File No. 001-41444) filed with the Commission on July 8, 2022, including any amendment and
report subsequently filed for the purpose of updating that description.

<sub> </sub>

All documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), after the date of this registration statement and 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 to be part hereof from the date of filing of such documents. Any statement in a document incorporated or deemed to be incorporated by reference in this registration statement will be deemed to be modified or superseded to the extent that a statement contained in this registration statement or in any other later filed document that also is or is deemed to be incorporated by reference modifies or supersedes such statement. Any such statement so modified or superseded will not be deemed, except as so modified or superseded, to be 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.**

Cayman Islands law does not limit the extent to which a company's articles of association may provide for indemnification of directors and officers, 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. The Registrant's amended and restated articles of association, adopted by its shareholders on July 16, 2021 provides that the Registrant shall indemnify its directors and officers against actions, losses, damages, costs and expenses incurred in their capacities as such unless such losses or damages arise from dishonesty or fraud of such directors or officers.

In addition, we have entered into indemnification agreements with our directors and executive officers that provide such persons with additional indemnification beyond that provided in our current memorandum and articles of association. Pursuant to the indemnification agreement, the form of which was filed as Exhibit 10.10 to the Registrant's registration statement on Form F-1 (File No. 333-248684), as amended, initially filed with the Commission on September 9, 2020, the Registrant has agreed to indemnify its directors and executive officers against certain liabilities and expenses incurred by such persons in connection with claims made by reason of their being directors or officers of the Registrant.

The Registrant also maintains a directors and officers liability insurance policy for its directors and executive officers.

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

Not Applicable.

**Item 8. Exhibits.**

See the Index to Exhibits attached hereto.

**Item 9. Undertakings**

&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;(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 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;(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 that information in the registration statement; *provided*, *however*,
that paragraphs (a)(1)(i) and (a)(1)(ii) 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;(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;(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**<br>**Number** | <br>**Description** |
| [4.1](https://www.sec.gov/Archives/edgar/data/1814963/000110465920103446/tm2026605d3_ex3-2.htm) | [Amended and Restated Memorandum of Association (incorporated herein by reference to Exhibit 3.2 to the registration statement on Form F-1 (File No. 333-248684), as amended, initially filed with the SEC on September 9, 2020)](https://www.sec.gov/Archives/edgar/data/1814963/000110465920103446/tm2026605d3_ex3-2.htm) |
| [4.2](https://www.sec.gov/Archives/edgar/data/1814963/000110465920103446/tm2026605d3_ex3-3.htm) | [Amended and Restated Articles of Association(incorporated herein by reference to Exhibit 3.3 to the registration statement on Form F-1 (File No. 333-248684), as amended, initially filed with the SEC on September 9, 2020)](https://www.sec.gov/Archives/edgar/data/1814963/000110465920103446/tm2026605d3_ex3-3.htm) |
| [4.3\*](tm234640d1_ex4-3.htm) | [Specimen Certificate for Ordinary Shares](tm234640d1_ex4-3.htm) |
| [5.1\*](tm234640d1_ex5-1.htm) | [Opinion of Conyers Dill & Pearman, Cayman Islands counsel to the Registrant, regarding the legality of the Ordinary Shares being registered](tm234640d1_ex5-1.htm) |
| [10.1](https://www.sec.gov/Archives/edgar/data/1814963/000110465922112012/tm2228872d1_ex99-1.htm) | [Intelligent Living Application Group Inc. 2022 Omnibus Equity Plan (incorporated herein by reference to Annex A of Exhibit 99.1 Notice of Intelligent Living Application Group Inc.'s 2022 Annual General Meeting of Stockholders and Proxy Statement filed with SEC on October 27, 2022).](https://www.sec.gov/Archives/edgar/data/1814963/000110465922112012/tm2228872d1_ex99-1.htm) |
| [23.1\*](tm234640d1_ex23-1.htm) | [Consent of Wei, Wei & Co. LLP, an independent registered public accounting firm](tm234640d1_ex23-1.htm) |
| [23.2\*](tm234640d1_ex5-1.htm) | [Consent of Conyers Dill & Pearman (included in Exhibit 5.1)](tm234640d1_ex5-1.htm) |
| [24.1\*](#a_001) | [Power of Attorney (included on signature page hereto)](#a_001) |
| [107\*](tm234640d1_ex107.htm) | [Filing Fee Table](tm234640d1_ex107.htm) |

---

\* Filed herewith.

**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 the city of Hong Kong, on January 30, 2023.

---

| | |
|:---|:---|
| **Intelligent Living Application Group Inc.** | **Intelligent Living Application Group Inc.** |
| By: | /s/ Bong Lau |
| Name: | Bong Lau |
| Title: | Chief Executive Officer and Chairman of the Board (Principal Executive Officer) |

---

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS that each of the undersigned officers and directors of Intelligent Living Application Group Inc. hereby constitutes and appoints Bong Lau, such person's true and lawful attorneys-in-fact and agents, with full power of substitution and re-substitution, for and in such person's name, place and stead, in the capacities indicated below, to sign this Registration Statement on Form S-8 of Intelligent Living Application Group Inc. and any and all amendments (including post-effective amendments) thereto, and to file or cause to be filed the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, 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 such person might, or could, do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, and each of them, or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated:

---

| | | |
|:---|:---|:---|
| **Signature** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Title** | **Date** |
| /s/ Bong Lau | Chief Executive Officer, Director and Chairman of the Board | January 30, 2023 |
| Bong Lau | (Principal Executive Officer) |  |
| /s/ Frederick Wong | Chief Financial Officer | January 30, 2023 |
| Frederick Wong | (Principal Financial Officer and Principal Accounting Officer) |  |
| /s/ Wynn Hui | Chief Technical Officer and Director | January 30, 2023 |
| Wynn Hui |  |  |
| /s/ Monique Ho | Director | January 30, 2023 |
| Monique Ho |  |  |
| /s/ Jochem Koehler | Director | January 30, 2023 |
| Jochem Koehler |  |  |
| /s/ Carina Chui | Director | January 30, 2023 |
| Carina Chui |  |  |

---

**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 Intelligent Living Application Group Inc. has signed this registration statement or amendment thereto in New York, New York on January 30, 2023.

---

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

---

## Exhibit 4.3

**Exhibit 4.3**

![](tm234640d1_4-3img01.jpg)

![](tm234640d1_4-3img02.jpg)

## Exhibit 5.1

**Exhibit 5.1**

---

| | |
|:---|:---|
| ![](tm234640d1_5-1img01.jpg) | **CONYERS DILL & PEARMAN**<br>29th Floor<br> One Exchange Square<br> 8 Connaught Place<br> Central<br> Hong Kong<br> T +852 2524 7106 \| F +852 2845 9268<br>**conyers.com** |

---

30 January 2023

Matter No. 836964

852 2842 9530

Richard.Hall@conyers.com

**Intelligent Living Application Group Inc.**

Unit 2, 5/F, Block A, Profit Industrial Building

1-15 Kwai Fung Crescent, Kwai Chung

New Territories, Hong Kong

Dear Sir/Madam,

**Re: Intelligent Living Application Group Inc. (the "Company")**

We have acted as special Cayman Islands legal counsel to the Company in connection with a registration statement on form S-8 to be filed with the U.S. Securities and Exchange Commission (the "**Commission**") on or about the date hereof (the "**Registration Statement**", which term does not include any other document or agreement whether or not specifically referred to therein or attached as an exhibit or schedule thereto) relating to the registration under the U.S. Securities Act of 1933, as amended, (the "**Securities Act**") of 2,500,000 ordinary shares par value US$0.0001 each (the "**Ordinary Shares**") of the Company issuable upon exercise of options and conversion of restricted share units and pursuant to other awards granted under the Intelligent Living Application Group Inc. 2022 Omnibus Equity Plan as adopted on 16 December 2022 (the "**2022 Plan**").

**1.** **DOCUMENTS REVIEWED** 

For the purposes of giving this opinion, we have examined a copy of the Registration Statement and the 2022 Plan.

We have also reviewed copies of:

the amended and restated memorandum and articles of association of the Company certified by the Secretary of the Company on 27 January 2023;

unanimous written resolutions of the directors of the Company dated 22 October 2022, unanimous written resolutions of the compensation committee of the board of directors of the Company dated 22 October 2022 and minutes of a meeting of the members of the Company held on 16 December 2022 (collectively, the "**Resolutions**");

a Certificate of Good Standing issued by the Registrar of Companies in relation to the Company on 26 January 2023 (the "**Certificate Date**"); and such other documents and made such enquiries as to questions of law as we have deemed necessary in order to render the opinion set forth below.

Partners: Piers J. Alexander, Christopher W. H. Bickley, Peter H. Y. Ch'ng, Anna W. T. Chong, Angie Y. Y. Chu, Vivien C. S. Fung, Richard J. Hall, Norman Hau, Wynne Lau, Paul M. L. Lim, Anna Lin, Teresa F. Tsai, Flora K. Y. Wong, Lilian S. C. Woo, Mark P. Yeadon

Consultant: David M. Lamb

**BERMUDA \| BRITISH VIRGIN ISLANDS \| CAYMAN ISLANDS**

**2.** **ASSUMPTIONS** 

We have assumed:

the genuineness and authenticity of all signatures and the conformity to the originals of all copies (whether or not certified) examined by us and the authenticity and completeness of the originals from which such copies were taken;

that where a document has been examined by us in draft form, it will be or has been executed and/or filed in the form of that draft, and where a number of drafts of a document have been examined by us all changes thereto have been marked or otherwise drawn to our attention;

the accuracy and completeness of all factual representations made in the Registration Statement and other documents reviewed by us;

that the Resolutions were passed at one or more duly convened, constituted and quorate meetings or by unanimous written resolutions, will remain in full force and effect and will not be rescinded or amended;

that any conditions to which the Resolutions are subject will have been satisfied and/or waived;

that there is no provision of the law of any jurisdiction, other than the Cayman Islands, which would have any implication in relation to the opinions expressed herein;

that upon issue of any Ordinary Shares to be sold by the Company, the Company will receive consideration for the full issue price thereof which shall be equal to at least the par value thereof; and

the validity and binding effect under the laws of the United States of America of the Registration Statement and that the Registration Statement will be duly filed with the Commission.

**3.** **QUALIFICATIONS** 

We have made no investigation of and express no opinion in relation to the laws of any jurisdiction other than the Cayman Islands. This opinion is to be governed by and construed in accordance with the laws of the Cayman Islands and is limited to and is given on the basis of the current law and practice in the Cayman Islands. This opinion is issued solely for your benefit and use in connection with the matter described herein and is not to be relied upon by any other person, firm or entity or in respect of any other matter.

**conyers.com \| 2**

**4.** **OPINION** 

Based on and subject to the foregoing, we are of the opinion that:

The Company is duly incorporated and validly existing as an exempted company with limited liability under the laws of the Cayman Islands and, based on the Certificate of Good Standing, is in good standing as at the Certificate Date. Pursuant to the Companies Act ("**Act**"), a company is deemed to be in good standing if all fees and penalties under the Act have been paid and the Registrar of Companies has no knowledge that the company is in default under the Act.

The Company has taken all corporate action required to authorise the issue and allotment of the Ordinary Shares and when allotted, issued and paid for as contemplated in the 2022 Plan and the Registration Statement, the Ordinary Shares will be validly issued, fully paid and non-assessable (which term means when used herein that no further sums are required to be paid by the holders thereof in connection with the issue of such shares).

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

Yours faithfully,

/s/ Conyers Dill & Pearman

**Conyers Dill & Pearman**

**conyers.com \| 3**

## Exhibit 23.1

**Exhibit 23.1**

---

| | |
|:---|:---|
| ![](tm234640d1_ex23-1img02.jpg) | &nbsp;&nbsp;&nbsp; **CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**<br>We hereby consent to the incorporation by reference in this Form S-8 of our report dated May 5, 2022, relating to the consolidated financial statements of Intelligent Living Application Group Inc. and Subsidiaries for the years ended December 31, 2021 and 2020, included in the Registrant's prospectus filed with the Securities and Exchange Commission (File No. 333-248684) on July 14, 2022.<br>/s/ Wei, Wei & Co., LLP<br>Flushing, New York<br> January 30, 2023  |

---

## Ex-Filing

**Exhibit 107**

**Calculation of Filing Fee Tables**

**Form S-8**

(Form Type)

**Intelligent Living Application Group Inc.**

(Exact name of registrant as specified in its charter)

**Table 1 – Newly Registered Securities**

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security Type** | **Security Class Title** | **Fee Calculation Rule** | **Amount Registered<sup>(1)</sup>** | **Proposed Maximum Offering Price Per Share<sup>(2)</sup>** | **Maximum Aggregate Offering Price<sub>(</sub><sup>2)</sup>** | **Fee Rate** | **Amount of Registration Fee<sup>(2)</sup>** |
| Equity | Ordinary Share, par value $0.0001 per share | Rule 457(c) and Rule 457(h) | 2500000 | $1.60 | $4000000 | $110.20 per $1,000,000 | $440.80 |
| **Total Offering Amounts** |  |  |  |  | $4000000 |  | $440.80 |
| **Total Fee Offsets** |  |  |  |  |  |  |  |
| **Net Fee Due** |  |  |  |  |  |  | $440.80 |

---

&nbsp;&nbsp;&nbsp;&nbsp;(1) Intelligent Living Application Group Inc., a Cayman Islands company (the "Company" or "ILAG"),
is registering 2,500,000 shares of Ordinary Shares pursuant to the Intelligent Living Application Group Inc. 2022 Omnibus Equity Plan
(the "Plan"). Pursuant to paragraph (a) of Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"),
there are also registered hereunder such indeterminate number of additional Ordinary Shares as may become issuable under the Plan as a
result of stock splits, stock dividends or other similar transaction effected without the receipt of consideration that increases the
number of the Registrant's outstanding Ordinary Shares.

&nbsp;&nbsp;&nbsp;&nbsp;(2) The offering price for these shares is estimated pursuant to Rule 457(c) and (h) of the Securities Act
of 1933, as amended (the "Securities Act"), solely for the purpose of calculating the registration fee and is based upon the
average of the high and low prices of our Ordinary Shares as quoted on the Nasdaq Capital Market on January 27, 2023, a date within five
business days of the filing date.