# EDGAR Filing Document

**Accession Number:** 0002000530
**File Stem:** 0001493152-26-021011
**Filing Date:** 2026-5
**Character Count:** 35924
**Document Hash:** f4a015ac4050f3613e05cc88c5cbef9f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-021011.hdr.sgml**: 20260504

**ACCESSION NUMBER**: 0001493152-26-021011

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 16

**FILED AS OF DATE**: 20260504

**DATE AS OF CHANGE**: 20260504

**EFFECTIVENESS DATE**: 20260504

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Gamehaus Holdings Inc.
- **CENTRAL INDEX KEY:** 0002000530
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-295516
- **FILM NUMBER:** 26934654

**BUSINESS ADDRESS:**
- **STREET 1:** 5TH FLOOR, BUILDING 2
- **STREET 2:** NO. 500 SHENGXIA ROAD
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 201210
- **BUSINESS PHONE:** 86-021-68815668

**MAIL ADDRESS:**
- **STREET 1:** 5TH FLOOR, BUILDING 2
- **STREET 2:** NO. 500 SHENGXIA ROAD
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 201210

**As filed with the Securities and Exchange Commission on May 4, 2026**

**Registration No. 333-** 

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT** 

**UNDER THE SECURITIES ACT OF 1933**

**Gamehaus Holdings Inc.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Cayman Islands** | **Not Applicable** |
| (State or other jurisdiction of <br> incorporation or organization) | (I.R.S. Employer <br> Identification Number) |

---

**5th Floor, Building 2, No. 500 Shengxia Road**

**Pudong New District, Shanghai**

**The People's Republic of China, 201210**

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

**Gamehaus Holdings Inc. 2023 Equity Incentive Plan**

(Full title of the plan)

**Cogency Global Inc.**

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

**New York, NY 10168**

**Tel: (212) 947-7200** 

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

***Copies to:***

**Yang Ge, Esq.**

**DLA Piper UK LLP**

**20<sup>th</sup> Floor, South Tower, Kerry Center**

**No. 1 Guanghua Road, Chaoyang District**

**Beijing, China 100020**

**Tel: +86-10-8520-0616**

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 Securities Exchange Act of 1934 (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 of 1933, as amended (the "Securities Act"). ☐

**EXPLANATORY NOTE**

This Registration Statement on Form S-8 ("**Registration Statement**") is being filed pursuant to General Instruction E to Form S-8 for the purpose of registering an aggregate of 3,214,161 additional Class A ordinary shares, par value US$0.0001 per share (the "**Class A Ordinary Shares**"), of Gamehaus Holdings Inc. (the "**Registrant**") which are reserved for issuance under the Registrant's 2023 Equity Incentive Plan (the "**Plan**"). These 3,214,161 additional Class A Ordinary Shares have been authorized under the Plan and are of the same class as the securities for which an original registration statement on Form S-8 (File No. 333-288231), filed with the Securities and Exchange Commission (the "**Commission**") on June 23, 2025 (the "**Original S-8 Registration Statement**"), which registered 3,749,855 Class A Ordinary Shares issuable under the Plan. These additional Class A Ordinary Shares have become reserved for issuance as a result of the operation of the "evergreen" provision of the Plan, which provides that the number of Class A Ordinary Shares available for issuance under the Plan shall be increased on the first day of each fiscal year, in an amount equal to the lesser of (a) a number equal to six percent (6%) of the aggregate number of ordinary shares outstanding on the last day of the immediately preceding fiscal year, and (b) such number determined by the Administrator (as defined in the Plan).

Pursuant to General Instruction E to Form S-8, the contents of the Original S-8 Registration Statement are incorporated by reference into this Registration Statement, except as otherwise set forth herein.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

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

The following documents filed by the Registrant with the Commission are incorporated by reference herein:

&nbsp;&nbsp;&nbsp;&nbsp;(a) The
 Registrant's registration statement on [Form S-8](https://www.sec.gov/Archives/edgar/data/2000530/000164117225016066/forms-8.htm) (File No. 333-288231) filed with the Commission on June 23, 2025;

(b) The
 Registrant's annual report on [Form 20-F](https://www.sec.gov/Archives/edgar/data/2000530/000149315225019002/form20-f.htm) for the fiscal year ended June 30, 2025 filed with the Commission on October 23, 2025
 (File No. 001-42488); and

(c) The
 description of the Registrant's Class A Ordinary Shares contained in its registration statement on [Form 8-A](https://www.sec.gov/Archives/edgar/data/2000530/000182912625000349/gamehaus_8a12b.htm) (File No. 001-42488) filed with the Commission on January 24, 2025 pursuant to Section 12 of the Securities Exchange Act
 of 1934, as amended (the "Exchange Act"), which incorporates by reference the description of the Registrant's Class
 A Ordinary Shares set forth in the Registrant's registration statement on [Form F-4](https://www.sec.gov/Archives/edgar/data/2000530/000182912624002203/gameholding_f4.htm) (File No. 333-278499) initially filed with the Commission on April 4, 2024, including any amendments or reports filed for
 the purpose of updating such description.

All documents subsequently filed by the Registrant pursuant to Section 13(a), 13(c), 14 or 15(d) of 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 8.** **Exhibits**

See the Index to Exhibits attached hereto.

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| **Exhibit <br> Number** | **Description** |
| 4.1 | [Amended and Restated Memorandum and Articles of Association of the Registrant (incorporated herein by reference to Exhibit 1.1 to the Registrant's shell company report on Form 20-F (File No. 001-42488), filed with the Commission on January 30, 2025)](https://www.sec.gov/Archives/edgar/data/2000530/000182912625000565/gameholding_ex1-1.htm) |
| 4.2 | [Specimen Class A Ordinary Share Certificate of the Registrant (incorporated herein by reference to Exhibit 4.1 to the Registrant's registration statement on Form F-1, as amended (File No. 333-287535), initially filed with the Commission on May 23, 2025)](https://www.sec.gov/Archives/edgar/data/2000530/000164117225012159/ex4-1.htm) |
| 5.1\* | [Opinion of Ogier, regarding the legality of the Class A ordinary shares being registered](ex5-1.htm) |
| 10.1 | [2023 Equity Incentive Plan of the Registrant (incorporated herein by reference to Exhibit 4.7 to the Registrant's shell company report on Form 20-F (File No. 001-42488), filed with the Commission on January 30, 2025)](https://www.sec.gov/Archives/edgar/data/2000530/000182912625000565/gameholding_ex4-7.htm) |
| 23.1\* | [Consent of Ogier (included in Exhibit 5.1)](ex5-1.htm) |
| 23.2\* | [Consent of Audit Alliance LLP](ex23-2.htm) |
| 24.1\* | [Power of Attorney (included on signature page hereto)](#sd_poa) |
| 107\* | [Filing Fee Table](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 Shanghai, China, on May 4, 2026.

---

| | |
|:---|:---|
| **Gamehaus Holdings Inc.** | **Gamehaus Holdings Inc.** |
| By: | */s/ Yimin Cai* |
| Name: | Yimin Cai |
| Title: | Chief Executive Officer and Director |

---

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Mr. Yimin Cai as his or her true and lawful attorney-in-fact and agent, with full power to act alone, with full powers of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this registration statement, and to file the same, with all exhibits thereto and other documents in connection therewith, with the 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 for all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent, or his substitute or resubstitute, 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 by the following persons in the capacities indicated on May 4, 2026.

---

| | |
|:---|:---|
| **Name** | **Title** |
| */s/ Yimin Cai* | Chief Executive Officer and Director |
| Yimin Cai | (Principal Executive Officer) |
| */s/ Ling Yan* | Chief Financial Officer and Director |
| Ling Yan | (Principal Accounting and Financial Officer) |
| */s/ Feng Xie* | Chairman of Board of Directors |
| Feng Xie |  |
| */s/ Xi Yan* | Chief Technology Officer and Director |
| Xi Yan |  |

---

**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 Gamehaus Holdings Inc. has signed this registration statement or amendment thereto in New York, New York on May 4, 2026.

---

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

---

## Exhibit 5.1

**Exhibit 5.1**

![](ex5-1_001.jpg)

---

| | |
|:---|:---|
| **GAMEHAUS HOLDINGS INC.**<br> the office of Ogier Global (Cayman) Limited<br> 89 Nexus Way<br> Camana Bay<br> Grand Cayman<br> KY1-9009<br> Cayman Islands | **D +852 3656 6054 / +852 3656 6073**<br> **E nathan.powell@ogier.com /**<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **rachel.huang@ogier.com**<br>Reference: NMP/RYH/512868.00001 |

---

4 May 2026

Dear Sirs

**GAMEHAUS HOLDINGS INC. (the Company)**

We have been requested to provide you with an opinion on matters of Cayman Islands law in connection with the Company's registration statement on Form S-8, including all amendments or supplements thereto (the **Registration Statement**), filed with the United States Securities and Exchange Commission (the **Commission**) under the United States Securities Act of 1933, as amended (the **Act**).

The Registration Statement relates to the registration of 3,214,161 Class A ordinary shares of par value US$0.0001 each (**Class A Shares**) that may be issued pursuant to the Company's 2023 Equity Incentive Plan (the **Plan**). The maximum aggregate number of shares that may be issued under the Incentive Plan is initially 3,749,855 Class A Shares, with such number of shares available for issuance under the Plan to be automatically increased on the first day of each fiscal year during the term of the Plan in an amount equal to the lesser of (a) a number equal to six percent (6%) of the aggregate number of ordinary shares outstanding on the last day of the immediately preceding fiscal year, and (b) such number determined by the Administrator (as defined in the Plan).

The Class A Shares that may be offered and issued pursuant to the Plan are herein referred to as the **ESOP Shares**).

We are furnishing this opinion as Exhibits 5.1 and 23.2 to the Registration Statement.

---

| | |
|:---|:---|
| **1** | **Documents examined** |

---

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the
 certificate of incorporation of the Company dated 20 July 2023 issued by the Registrar of
 Companies of the Cayman Islands (the **Registrar**);

(b) the
 amended and restated memorandum and articles of association of the Company adopted by a special
 resolution passed on 24 January 2025 and with effect from 24 January 2025 and filed with
 the Registrar on 28 January 2025 (the **Memorandum** and the **Articles**);

---

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

---

Page **2** of **7**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) a
 certificate of good standing dated 28 April 2026 (the **Good Standing Certificate**) issued
 by the Registrar in respect of the Company;

(d) the
 register of directors and officers of the Company filed with the Registrar on 19 February
 2025 (the **Register of Directors**);

(e) the
 listed register of members of the Company provided to us on 29 April 2026 showing the issued
 share capital of the Company as at 31 December 2025 as 49,520,156 class A ordinary shares
 of a par value of US$0.0001 each and 7,799,057 class B ordinary shares of a par value of
 US$0.0001 each (the **Listed Register of Members**, and together with the Register of
 Directors, the **Registers**);

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

(g) the
 Register of Writs at the office of the Clerk of Courts in the Cayman Islands as inspected
 by us on 30 April 2026 (the **Register of Writs**);

(h) a
 search on the Cayman Online Registry Information Service conducted against the Company at
 the Registrar on 30 April 2026 (the **CORIS Search**);

(i) a
 copy of the written resolutions of all the directors of the Company passed on 24 January
 2025, 24 January 2026 and 29 April 2026, approving, among other things, the adoption of the
 Plan and issuance of the ESOP Shares (collectively, the **Board Resolutions**);

(j) the
 Plan, which is exhibited in the Registration Statement; and

(k) the
 Registration Statement.

---

| | |
|:---|:---|
| **2** | **Assumptions** |

---

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

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

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

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

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

Page **3** of **7**

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

(f) 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;

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

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

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

(j) each
 of the parties to the Plan shall be duly incorporated, formed or organised (as applicable),
 validly existing and in good standing under all relevant laws;

(k) 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;

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

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

(n) the
 form and terms of any award agreements (the **Award Agreements**) approved by the directors
 of the Company shall comply with all applicable laws, the Memorandum and Articles and the
 Plan;

(o) 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
 and the Plan;

Page **4** of **7**

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

(q) the
 issue of any ESOP Shares would not result in the Company exceeding its authorised share capital;

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

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

(t) the
 Company has received, or will receive, money or money's worth (the **Consideration**)
 in consideration for the issue of the ESOP Shares, and none of the ESOP Shares have, or will
 be, issued for less than their par value;

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

(v) none
 of the opinions expressed herein will be adversely affected by the laws or public policies
 of any jurisdiction other than the Cayman Islands. In particular, but without limitation
 to the previous sentence:

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

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(w) there
 are no agreements, documents or arrangements (other than the documents expressly referred
 to in this opinion as having been examined by us) that materially affect or modify the Plan
 or the transactions contemplated by the Plan or restrict the powers and authority of the
 Company in any way; and

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

Page **5** of **7**

---

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

---

On the basis of the examinations and assumptions referred to above and subject to the limitations and qualifications set forth in paragraph 4 below, we are of the opinion that:

**Valid Issuance of ESOP Shares**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the
 ESOP Shares to be offered and issued by the Company pursuant to the provisions of the Plan,
 having been duly authorised and, when issued by the Company upon:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) payment
 in full of the Consideration as set out in the provisions of the Plan and in accordance with
 the provisions of the Plan, the Memorandum and Articles, the Board Resolutions; and

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

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

---

| | |
|:---|:---|
| **4** | **Limitations and Qualifications** |

---

4.1 We
 offer no opinion:

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

(b) except
 to the extent that this opinion expressly provides otherwise, as to the commercial terms
 of, or the validity, enforceability or effect of the Registration Statement, the accuracy
 of representations, the fulfilment of warranties or conditions, the occurrence of events
 of default or terminating events or the existence of any conflicts or inconsistencies among
 the Registration Statement and any other agreements into which the Company may have entered
 or any other documents.

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

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

4.4 **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.

Page **6** of **7**

4.5 In
 this opinion, the phrase "non-assessable" means, with respect to the ESOP 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 ESOP Shares by the Company or its creditors
 (except in exceptional circumstances, such as involving fraud, the establishment of an agency
 relationship or an illegal or improper purpose or other circumstance in which a court may
 be prepared to pierce or lift the corporate veil).

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

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

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

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

---

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

---

5.1 This
 opinion is:

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

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

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

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

---

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

---

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

Page **7** of **7**

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

Yours faithfully

---

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

---

## Exhibit 23.2

**Exhibit 23.2**

![](ex23-2_001.jpg)

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We consent to the use of our report dated October 23, 2025, with respect to the consolidated financial statements of Gamehaus Holdings Inc., as of June 30, 2025 and 2024 and for each of the years in the three-year period ended June 30, 2025 incorporated by reference in this Registration Statement on Form 20-F and the related prospectus of Gamehaus Holdings Inc., filed with the Securities and Exchange Commission. We also consent to the reference to us under the heading "Experts" in such Registration Statement.

![](ex23-2_002.jpg)

May 4, 2026

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

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| &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;&nbsp;&nbsp; **Calculation of Filing Fee Tables**  |
| &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;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **S-8**  |
| &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;&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Gamehaus Holdings Inc.**  |

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | &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;&nbsp;&nbsp; **Security Type**  | &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;&nbsp;&nbsp; **Security Class Title**  | &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;&nbsp;&nbsp; **Fee Calculation Rule**  | &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;&nbsp;&nbsp; **Amount Registered**  | &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;&nbsp;&nbsp; **Proposed Maximum Offering Price Per Unit**  | &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;&nbsp;&nbsp; **Maximum Aggregate Offering Price**  | &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;&nbsp;&nbsp; **Fee Rate**  | &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;&nbsp;&nbsp; **Amount of Registration Fee**  |
| 1 | Equity | Class A ordinary shares, par value US$0.0001 per share | Other | 3214161 | $0.96 | $3085594.56 | 0.0001381 | $426.12 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $3085594.56  |  | $426.12  |
| 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:  |  |  |  | $426.12  |

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&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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Offering Note** <br>

&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;&nbsp;&nbsp; <sup>1</sup> (1) Represents Class A ordinary shares issuable upon vesting or exercise of awards granted under the 2023 Equity Incentive Plan (the "Plan") of Gamehaus Holdings Inc. (the "Registrant"), as well as the Class A ordinary shares reserved for future awards under the Plan. Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement on Form S-8, to which this exhibit 107 is a part, 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 Plan. Any Class A ordinary shares covered by an award granted under the Plan that terminates, expires or lapses 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 Plan. (2) 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$0.96 per share, the average of the high and low prices for the Registrant's Class A ordinary shares as quoted on the Nasdaq Capital Market on April 27, 2026. (3) Represents 3,214,161 Class A ordinary shares, par value US$0.0001 per share, which have been newly authorized and added to the award pool for issuance under the Plan, but were not previously registered under the registration statement on Form S-8 (File No. 333-288231) filed with the Securities and Exchange Commission on June 23, 2025.

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| **Rule 457(p)** |
| Fee Offset Claims |
| Fee Offset Sources |

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