# EDGAR Filing Document

**Accession Number:** 0001474627
**File Stem:** 0001213900-26-067370
**Filing Date:** 2026-6
**Character Count:** 35591
**Document Hash:** 49cbfaf249283384c222a3a9e71df990
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-067370.hdr.sgml**: 20260610

**ACCESSION NUMBER**: 0001213900-26-067370

**CONFORMED SUBMISSION TYPE**: F-3/A

**PUBLIC DOCUMENT COUNT**: 12

**FILED AS OF DATE**: 20260610

**DATE AS OF CHANGE**: 20260610

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Newegg Commerce, Inc.
- **CENTRAL INDEX KEY:** 0001474627
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-RETAIL STORES, NEC [5990]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** D8

**FILING VALUES:**
- **FORM TYPE:** F-3/A
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-296380
- **FILM NUMBER:** 261080315

**BUSINESS ADDRESS:**
- **STREET 1:** 21688 GATEWAY CENTER DR
- **STREET 2:** #300
- **CITY:** DIAMOND BAR
- **STATE:** CA
- **ZIP:** 91765
- **BUSINESS PHONE:** (8610)8860-9850

**MAIL ADDRESS:**
- **STREET 1:** 21688 GATEWAY CENTER DR
- **STREET 2:** #300
- **CITY:** DIAMOND BAR
- **STATE:** CA
- **ZIP:** 91765

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Lianluo Smart Ltd
- **DATE OF NAME CHANGE:** 20161118

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Dehaier Medical Systems Ltd
- **DATE OF NAME CHANGE:** 20091015

**As filed with the Securities and Exchange Commission on June 10, 2026**

Registration No. 333-296380

**UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**Amendment No. 1**

**To**

**FORM F-3** 

**REGISTRATION STATEMENT**

*UNDER THE SECURITIES ACT OF 1933*

**Newegg Commerce, Inc.**

(Exact name of registrant as specified in its charter)

**N/A**

(Translation of Registrant's name into English)

---

| | |
|:---|:---|
| &nbsp;&nbsp;**British Virgin Islands** | &nbsp;&nbsp;**98-1608057** |
| &nbsp;&nbsp;(State or other jurisdiction of<br> incorporation or organization) | &nbsp;&nbsp;(I.R.S. Employer<br> Identification No.) |

---

**Newegg Commerce, Inc.<br> 21688 Gateway Center Drive, Suite 300**

**Diamond Bar, CA 91765<br> Telephone: +1 (626) 271-9700**

(Address and telephone number of Registrant's principal executive offices)

**Cogency Global, Inc.**

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

**New York, NY 10168<br> Telephone: +1 (800) 221-0102**

(Name, address, and telephone number of agent for service)

***Copies of communications, including communications sent to agent for service, should be sent to:***

---

| | |
|:---|:---|
| &nbsp;&nbsp; **Katherine J. Blair, Esq.**<br> **Jones Day**<br> **555 S. Flower St., 50<sup>th</sup> Floor**<br> **Los Angeles, CA 90071**<br> **Telephone: +1 (213) 489-3939** | &nbsp;&nbsp; **David C. Lee, Esq.**<br> **Jones Day**<br> **3161 Michelson Drive, Suite 800**<br> **Irvine, CA 92612**<br> **Telephone: +1 (949) 851-3939** |

---

**Approximate date of commencement of proposed sale to the public**: From time to time after the effective date of this Registration Statement.

If the only securities being registered on this Form are being offered pursuant to dividend or interest reinvestment plans, please check the following box. ☐

If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, other than securities offered only in connection with dividend or interest reinvestment plans, check the following box. ☒

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a registration statement pursuant to General Instruction I.C. or a post-effective amendment thereto that shall become effective upon filing with the Commission pursuant to Rule 462(e) under the Securities Act, check the following box. ☐

If this Form is a post-effective amendment to a registration statement filed pursuant to General Instruction I.C. filed to register additional securities or additional classes of securities pursuant to Rule 413(b) under the Securities Act, check the following box. ☐

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933.

Emerging growth company ☐

If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, 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. ☐

† The
term "new or revised financial accounting standard" refers to any update issued by the Financial Accounting Standards Board
to its Accounting Standards Codification after April 5, 2012.

**The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933 or until the registration statement shall become effective on such date as the Commission acting pursuant to said Section 8(a), may determine.**

**EXPLANATORY NOTE**

Newegg Commerce, Inc. is filing this Amendment No. 1 (the "Amendment") to the registration statement on Form F-3 (Registration No. 333-296380) (the "Registration Statement") as an exhibits-only filing. Accordingly, this Amendment consists of only the facing page, this explanatory note, Part II of the Registration Statement, the signature pages to the Registration Statement and the filed exhibit. The remainder of the Registration Statement is unchanged from the Registration Statement filed on June 1, 2026

**PART II**

**INFORMATION NOT REQUIRED IN PROSPECTUS**

**Item 8. Indemnification of Directors and Officers**

British Virgin 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 British Virgin Islands courts to be contrary to public policy, such as to provide indemnification against civil fraud or the consequences of committing a crime. Our Amended and Restated Memorandum and Articles of Association permit indemnification of officers and directors against all expenses, including legal fees, and against all judgments, fines and amounts paid in settlement and reasonably incurred in connection with legal, administrative or investigative proceedings, provided that such person acted honestly and in good faith with a view to the best interests of the Company and, in the case of criminal proceedings, such person had no reasonable cause to believe that their conduct was unlawful.

Pursuant to the terms of the Amended and Restated Shareholders Agreement, as amended (the "**Shareholders Agreement**"), for the Company, all directors of the Company and the directors or managers of each of its subsidiaries shall not be liable for, and shall be indemnified and held harmless by the Company against any losses, liabilities and reasonable expenses (including reasonable attorneys' fees) arising from proceedings in which such indemnitee may be involved, as a party or otherwise, by reason of he or she being such a director of the Company or director or manager of any subsidiary thereof, or by reason of his or her involvement in the management of the affairs of the Company or its subsidiaries, whether or not he or she continues to be such at the time any such loss is paid or incurred. Notwithstanding the foregoing, an indemnitee shall not be held harmless or indemnified under Shareholders Agreement for such losses, liabilities and expenses arising out of the fraud, dishonesty, intentional misconduct, or knowing or reckless breach of the indemnitee's obligations under the Shareholders Agreement, or the bad faith of such indemnitee. In addition, the indemnitee shall be entitled to indemnification by the Company against reasonable expenses as incurred by the indemnitee in connection with the defense of any action to which the indemnitee may be made a party (without regard to the success of such defense), to the fullest extent permitted under the provisions of applicable law.

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 SEC, such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.

**Item 9. Exhibits**

The following exhibits are incorporated by reference into this registration statement or are filed herewith and made a part hereof:

---

| | | |
|:---|:---|:---|
| **Exhibit No.** | **Name of Document** | **Method of Filing** |
| 1.1 | Form of underwriting agreement for equity securities of the Company | \* |
| 3.1 | [Amended and Restated Memorandum and Articles of Association](https://www.sec.gov/Archives/edgar/data/1474627/000121390025029400/ea023716801ex1-1_newegg.htm) | Incorporated by reference to Exhibit 1.1 to the Company's Report on Form 6-K, filed April 7, 2025. |
| 4.1 | [Amended and Restated Newegg Inc. Shareholders Agreement](https://www.sec.gov/Archives/edgar/data/1474627/000121390021059362/ff12021ex4-2_newegg.htm) | Incorporated by reference to Exhibit 4.2 to the Company's Registration Statement on Form F-1/A, filed December 10, 2021. |
| 4.2 | [First Amendment to the Amended and Restated Newegg Inc. Shareholders Agreement](https://www.sec.gov/Archives/edgar/data/1474627/000121390022022083/ea158996ex1-1_neweggcom.htm) | Incorporated by reference to Exhibit 1.1 to the Company's Report on Form 6-K filed on April 28, 2022. |
| 4.3 | [Second Amendment to the Amended and Restated Newegg Inc. Shareholders Agreement](https://www.sec.gov/Archives/edgar/data/1474627/000121390022053473/ea165316ex99-3_newegg.htm) | Incorporated by reference to Exhibit 99.3 to the Company's Report on Form 6-K filed on September 2, 2022. |
| 4.4 | [Third Amendment to the Amended and Restated Newegg Inc. Shareholders Agreement](https://www.sec.gov/Archives/edgar/data/1474627/000121390025077585/ea025357601ex99-1_newegg.htm) | Incorporated by reference to Exhibit 99.1 to the Company's Report on Form 6-K filed on August 15, 2025. |
| 4.5 | Form of Warrant | \* |
| 4.6 | [Description of Securities](https://www.sec.gov/Archives/edgar/data/1474627/000121390022022346/f20f2021ex2-1_newegg.htm) | Incorporated by reference to Exhibit 2.1 to the Company's Annual Report on Form 20-F (File No. 001-34661) filed on April 28, 2022. |
| 5.1 | [Opinion of Conyers, Dill & Pearman, British Virgin Islands counsel, relating to the base prospectus](https://www.sec.gov/Archives/edgar/data/1474627/000121390026063041/ea029208901ex5-1.htm) | Previously filed. |
| 5.2 | [Opinion of Jones Day, U.S. counsel, relating to the base prospectus](https://www.sec.gov/Archives/edgar/data/1474627/000121390026063041/ea029208901ex5-2.htm) | Previously filed. |
| 23.1 | [Consent of BDO USA, P.C., Independent Registered Public Accounting Firm](https://www.sec.gov/Archives/edgar/data/1474627/000121390026063041/ea029208901ex23-1.htm) | Previously filed. |
| 23.2 | [Consent of Conyers, Dill & Pearman](https://www.sec.gov/Archives/edgar/data/1474627/000121390026063041/ea029208901ex5-1.htm) | Included in Exhibit 5.1. |
| 23.3 | [Consent of Jones Day](https://www.sec.gov/Archives/edgar/data/1474627/000121390026063041/ea029208901ex5-2.htm) | Included in Exhibit 5.2. |
| 24.1 | [Power of Attorney](https://www.sec.gov/Archives/edgar/data/1474627/000121390026063041/ea0292089-f3_newegg.htm#P_001) | Included in signature page of this registration statement. Previously filed. |
| 107 | [Filing Fee Table.](ea029339401ex_fee.htm) | Filed herewith. |

---

\* To be filed by amendment or incorporated herein by reference to a subsequently furnished Report on Form 6-K.

**Item 10. Undertakings**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The undersigned registrant hereby undertakes:(1) To file, during any period in which offers or sales are being made of securities registered hereby, a post-effective amendment to this registration statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(C) To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement; *provided*, *however*, that: paragraphs (a)(1)(A), (a)(1)(B) and (a)(1)(C) of this section 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 Securities Exchange Act of 1934 that are incorporated by reference in the registration statement, or is contained in a form of prospectus filed pursuant to Rule 424(b) that is part of the registration statement.

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

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) To file a post-effective amendment to the registration statement to include any financial statements required by Item 8.A. of Form 20-F at the start of any delayed offering or throughout a continuous offering. Financial statements and information otherwise required by Section 10(a)(3) of the Securities Act need not be furnished, provided, that the registrant includes in the prospectus, by means of a post-effective amendment, financial statements required pursuant to this paragraph (a)(4) and other information necessary to ensure that all other information in the prospectus is at least as current as the date of those financial statements. Notwithstanding the foregoing, with respect to registration statements on Form F-3, a post-effective amendment need not be filed to include financial statements and information required by Section 10(a)(3) of the Securities Act or Item 8.A. of Form 20-F if such financial statements and information are contained in periodic reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the Form F-3.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) That, for the purpose of determining liability under the Securities Act to any purchaser:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) Each prospectus filed by the registrant pursuant to Rule 424(b)(3) shall be deemed to be part of the registration statement as of the date the filed prospectus was deemed part of and included in the registration statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) Each prospectus required to be filed pursuant to Rule 424(b)(2), (b)(5), or (b)(7) as part of a registration statement in reliance on Rule 430B relating to an offering made pursuant to Rule 415(a)(1)(i), (vii), or (x) for the purpose of providing the information required by Section 10(a) of the Securities Act shall be deemed to be part of and included in the registration statement as of the earlier of the date such form of prospectus is first used after effectiveness or the date of the first contract of sale of securities in the offering described in the prospectus. As provided in Rule 430B, for liability purposes of the issuer and any person that is at that date an underwriter, such date shall be deemed to be a new effective date of the registration statement relating to the securities in the registration statement to which that prospectus relates, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof. Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract of sale prior to such effective date, supersede or modify any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such document immediately prior to such effective date.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(6) That, for the purpose of determining liability of the registrant under the Securities Act to any purchaser in the initial distribution of the securities, the undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will be considered to offer or sell such securities to such purchaser:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A) Any preliminary prospectus or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule 424;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B) Any free writing prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by the undersigned registrant;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(C) The portion of any other free writing prospectus relating to the offering containing material information about the undersigned registrant or its securities provided by or on behalf of the undersigned registrant; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(D) Any other communication that is an offer in the offering made by the undersigned registrant to the purchaser.

&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 Securities Exchange Act) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered 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.

**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 F-3 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Diamond Bar, State of California, on June 10, 2026.

---

| | |
|:---|:---|
| **NEWEGG COMMERCE, INC.** | **NEWEGG COMMERCE, INC.** |
| By: | /s/ Christina Ching |
| Name: | Christina Ching |
| Title: | Interim Chief Financial Officer |

---

Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ \* | Chief Executive Officer and Director | June 10, 2026 |
| Anthony Chow | (Principal Executive Officer) |  |
| /s/ Christina Ching | Chief Financial Officer (Principal | June 10, 2026 |
| Christina Ching | Financial and Accounting Officer) |  |
| /s/ \* | Chairman | June 10, 2026 |
| Zhitao He |  |  |
| /s/ \* | Director | June 10, 2026 |
| Fred Faching Chang |  |  |
| /s/ \* | Director | June 10, 2026 |
| Brian Burns, Jr. |  |  |
| /s/ \* | Director | June 10, 2026 |
| Fuya Zheng |  |  |
| /s/ \* | Director | June 10, 2026 |
| Poi Wu |  |  |
| /s/ \* | Director | June 10, 2026 |
| Richard Weil |  |  |

---

---

| | |
|:---|:---|
| \* By: | /s/ Christina Ching |
|  | Christina Ching |
|  | Attorney-in-fact |

---

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

Pursuant to the Securities Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of America, has signed this registration statement thereto in New York, New York on June 10, 2026.

---

| | |
|:---|:---|
| **COGENCY GLOBAL INC.** | **COGENCY GLOBAL INC.** |
| By: | /s/ Colleen A. De Vries |
| Name: | Colleen A. De Vries |
| Title: | Senior Vice President |

---

## Ex-Filing

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

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**F-3**

**Newegg Commerce, Inc.**

**Table 1: Newly Registered and Carry Forward Securities**

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Line Item Type** | **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** |
| *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* |
| Fees to be Paid | Equity | Common Shares par value $0.43696 per share ("Common Shares") |  | 457(o) |  | $— | $— | 0.0001381 | $— |
| Fees to be Paid | Equity | Warrants to purchase Common Shares |  | 457(o) |  |  |  | 0.0001381 |  |
| Fees to be Paid | Other | Units (consisting of Common Shares and Warrants) |  | 457(o) |  |  |  | 0.0001381 |  |
| Fees to be Paid | Unallocated (Universal) Shelf |  | (1) | 457(o) |  |  | 215699203.48 | 0.0001381 | 29788.06 |
| Fees to be Paid | Equity | Common Shares (secondary offering) | (2) | Other | 7000000 | 17.7650 | 124355000.00 | 0.0001381 | 17173.43 |
| Fees Previously Paid | Unallocated (Universal) Shelf |  | (3) | 457(o) |  | $— | $34300796.52 |  | $4736.94 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $374355000.00 |  | 51698.43 |
| Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: |  |  | 4736.94 |
| Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: |  |  | 43494.51 |
| Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: |  |  | $3466.98 |

---

**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) (a) Represents securities that may be offered and sold from time to time in one or more offerings by Newegg Commerce, Inc. (the "Registrant"). There are being registered hereunder such indeterminate number of the securities of each identified class as may be sold in any combination by the Registrant from time to time at indeterminate prices, with the aggregate initial offering price not to exceed $250,000,000. The securities registered also include such indeterminate amount of securities as may be issued upon exercise of warrants registered hereunder or pursuant to the antidilution provisions of any such securities. Separate consideration may or may not be received for securities that are issued upon the conversion or exercise of, or in exchange for, other securities offered hereby. Any securities registered hereunder may be sold separately or as units with other securities registered hereunder. (b) The amount registered, the proposed maximum offering price per unit and the maximum aggregate offering price for each class of security will be determined from time to time by the Registrant in connection with the issuance by the Registrant of the securities registered hereunder and are not specified as to each class of security pursuant to Instructions 2.A.ii.b. and 2.A.iii.b. to the Calculation of Filing Fee Tables under Item 9(b) of Form F-3 under the Securities Act of 1933, as amended (the "Securities Act"). (c) Pursuant to Rule 416 under the Securities Act, the shares being registered hereunder include an indeterminate number of Common Shares as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions.

&nbsp;&nbsp;&nbsp;&nbsp;(2) (a) Represents Common Shares of the Registrant that will be offered for resale by the selling shareholders pursuant to the registration statement to which this exhibit is attached. Pursuant to Rule 416 under the Securities Act, the shares being registered hereunder include an indeterminate number of Common Shares as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions. (b) Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(c) of the Securities Act, on the basis of the average of the high and low prices for a share of the registrant's Common Shares as reported on the Nasdaq Capital Market on May 28, 2026.

&nbsp;&nbsp;&nbsp;&nbsp;(3) Based on revisions to the Offset Claims and Sources in Table 2 below, the aggregate total net fee due for the securities registered pursuant to this registration statement and as described in footnotes (1) and (2) above is $8,203.92. In connection with the initial filing of this registration statement on June 1, 2026, the Registrant previously paid a registration fee in cash of $4,736.94. Accordingly, the net fee due is $3,466.98. No new amount or type of securities is being registered pursuant to the filing of Amendment No. 1 to this registration statement. Also see footnote (1) to this Table 1 for a description of total registered securities categorized under unallocated (universal) shelf.

**Table 2: Fee Offset Claims and Sources**

---

| | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Line Item Type** | **Registrant or Filer Name** | **Notes** | **Form or Filing Type** | **File Number** | **Initial Filing Date** | **Filing Date** | **Fee Offset Claimed** | **Security Type Associated with Fee Offset Claimed** | **Security Title Associated with Fee Offset Claimed** | **Unsold Securities Associated with Fee Offset Claimed** | **Unsold Aggregate Offering Amount Associated with Fee Offset Claimed** | **Fee Paid with Fee Offset Source** |
| *Rules 457(b) and 0-11(a)(2)* | *Rules 457(b) and 0-11(a)(2)* | *Rules 457(b) and 0-11(a)(2)* | *Rules 457(b) and 0-11(a)(2)* | *Rules 457(b) and 0-11(a)(2)* | *Rules 457(b) and 0-11(a)(2)* | *Rules 457(b) and 0-11(a)(2)* | *Rules 457(b) and 0-11(a)(2)* | *Rules 457(b) and 0-11(a)(2)* | *Rules 457(b) and 0-11(a)(2)* | *Rules 457(b) and 0-11(a)(2)* | *Rules 457(b) and 0-11(a)(2)* | *Rules 457(b) and 0-11(a)(2)* |
| *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* |
| Fee Offset Claims | Newegg Commerce, Inc. | (1) | F-1 | 333-261077 | 11/15/2021 |  | $20579.07 | Equity | Common Shares |  | $221996440.13 | $— |
| Fee Offset Claims | Newegg Commerce, Inc. | (2) | F-3 | 333-265985 | 07/01/2022 |  | 22915.44 | Equity | Common Shares | 3000000 | 247200000.00 |  |
| Fee Offset Sources | Newegg Commerce, Inc. | (3) | F-1 | 333-261077 |  | 11/15/2021 |  |  |  |  |  | 20579.07 |
| Fee Offset Sources | Newegg Commerce, Inc. | (4) | F-3 | 333-265985 |  | 07/01/2022 |  |  |  |  |  | 22915.44 |

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**__________________________________________ Rule 457(p) Statement of Withdrawal, Termination, or Completion:**

&nbsp;&nbsp;&nbsp;&nbsp;(1) On November 15, 2021, the Registrant initially filed a Registration Statement on Form F-1 (File No. 333-261077), which was withdrawn on June 30, 2022 (the "Prior F-1 Registration Statement"), registering Common Shares with a maximum aggregate offering price of $300,000,000 and paid an aggregate filing fee of $27,810.02 (calculated at the filing fee rate which was in effect at the time of the filing of the Prior F-1 Registration Statement), of which $3,763.95 was used to offset the filing fee. Such offset amount from the Prior F-1 Registration Statement is no longer eligible to be used to offset filing fees because such amount was originally paid in connection with the Registration Statement on Form F-1 (File No. 333-249659), initially filed on October 26, 2020. Subsequently, the filing fee paid in connection with the Prior F-1 Registration Statement was used to offset filing fees paid in connection with a Registration Statement on Form F-3 (File No. 333-265985), initially filed by the Registrant on July 1, 2022 and declared effective on October 4, 2022 (the "Prior F-3 Registration Statement") registering securities offered by the Registrant with a maximum aggregate offering price of $300,000,000. Pursuant to Rule 415(a)(5) under the Securities Act, the Prior F-3 Registration Statement has expired. At the time of the expiration of the Prior F-3 Registration Statement, there remained unsold $262,600,000 of securities (the "Unsold Primary Securities") registered under the Prior F-3 Registration Statement, for which the Registrant paid a registration fee of $24,343.02 (calculated at the filing fee rate which was in effect at the time of the filing of the Prior F-3 Registration Statement). Pursuant to Rule 457(p), and based on the amounts set forth in this footnote, the Registrant is offsetting $20,579.07 of the filing fees associated with the filing of this registration statement with the fees previously paid to register securities under the Prior F-1 Registration Statement (and taking into account the Unsold Primary Securities under the Prior F-3 Registration Statement).

**Rule 457(p) Statement of Withdrawal, Termination, or Completion:**

&nbsp;&nbsp;&nbsp;&nbsp;(2) The Prior F-3 Registration Statement also registered 60,000,000 Common Shares (or 3,000,000 reflecting the one-for-20 share combination effective on April 7, 2025) offered for resale by a selling shareholder. At the time of the expiration of the Prior F-3 Registration Statement, there remained unsold 3,000,000 Common Shares (collectively, the "Unsold Secondary Securities") registered under the Prior F-3 Registration Statement, for which the Registrant paid a registration fee of $22,915.44 (calculated at the filing fee rate which was in effect at the time of the filing of the Prior F-3 Registration Statement). Pursuant to Rule 457(p), the Registrant is offsetting $22,915.44 of the filing fees associated with the filing of this registration statement with the fees previously paid to register the Unsold Secondary Securities under the Prior F-3 Registration Statement.

**Offset Note(s):**

&nbsp;&nbsp;&nbsp;&nbsp;(3) See footnote (1) to this Table 2.

&nbsp;&nbsp;&nbsp;&nbsp;(4) See footnote (2) to this Table 2.