# EDGAR Filing Document

**Accession Number:** 0001903145
**File Stem:** 0001213900-26-064301
**Filing Date:** 2026-6
**Character Count:** 30452
**Document Hash:** 5c80cf2cfa4f8877e40bb2e228bcfeda
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-064301.hdr.sgml**: 20260602

**ACCESSION NUMBER**: 0001213900-26-064301

**CONFORMED SUBMISSION TYPE**: F-3MEF

**PUBLIC DOCUMENT COUNT**: 17

**FILED AS OF DATE**: 20260602

**DATE AS OF CHANGE**: 20260602

**EFFECTIVENESS DATE**: 20260602

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Gorilla Technology Group Inc.
- **CENTRAL INDEX KEY:** 0001903145
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 981685516
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** F-3MEF
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-296439
- **FILM NUMBER:** 261057928

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** GRAND PAVILION, HIBISCUS WAY
- **STREET 2:** 802 WEST BAY ROAD
- **CITY:** GRAND CAYMAN
- **NON US STATE TERRITORY:** GRAND CAYMAN
- **PROVINCE COUNTRY:** E9
- **ZIP:** KY1-1205
- **BUSINESS PHONE:** 886-2-2627-7996

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** GRAND PAVILION, HIBISCUS WAY
- **STREET 2:** 802 WEST BAY ROAD
- **CITY:** GRAND CAYMAN
- **NON US STATE TERRITORY:** GRAND CAYMAN
- **PROVINCE COUNTRY:** E9
- **ZIP:** KY1-1205

**As filed with the Securities and Exchange Commission on June 2, 2026.**

**Registration No. 333-**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM F-3**

**REGISTRATION STATEMENT**

***UNDER***

***THE SECURITIES ACT OF 1933***

**GORILLA TECHNOLOGY GROUP 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) |

---

**Gorilla Technology Group Inc.<br> 64 North Row**

**London, United Kingdom W1K 7DA<br> +442039880574**

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

**Puglisi & Associates<br> 850 Library Avenue, Suite 204<br> Newark, DE 19711<br> Tel: (302) 738-6680** 

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

***Copies of all correspondence to***:

**Stephen C. Ashley, Esq.<br> Pillsbury Winthrop Shaw Pittman LLP<br> 31 W. 52nd Street<br> New York, NY, 10019<br> Tel: (212) 858-1000** 

**Approximate date of commencement of proposed sale to the public:**

**From time to time after the effectiveness 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, 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, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☒ Registration No. 333-274053

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, as amended. 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 standard provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**This Registration Statement shall become effective upon filing in accordance with Rule 462(b) under the Securities Act of 1933, as amended.**

**EXPLANATORY NOTE AND INCORPORATION BY REFERENCE**

Pursuant to Rule 462(b) under the Securities Act of 1933, as amended, Gorilla Technology Group Inc. (the "Registrant") is filing this Registration Statement on Form F-3 (this "Registration Statement") with the Securities and Exchange Commission (the "Commission"). This Registration Statement relates to the public offering of securities contemplated by the Registration Statement on [Form F-3](http://www.sec.gov/Archives/edgar/data/1903145/000121390023068600/ea183665-f3_gorillatech.htm) (File No. 333-274053) (the "Prior Registration Statement"), which was declared effective by the Commission on August 29, 2023.

The Registrant is filing this Registration Statement for the sole purpose of increasing the aggregate amount of securities offered by the Registrant by a proposed additional aggregate offering price of $17,903,178. The additional securities that are being registered for issuance and sale are in an amount and at a price that together represent no more than 20% of the maximum aggregate offering price of unsold securities under the Prior Registration Statement. The information set forth in the Prior Registration Statement, including all information incorporated by reference therein, and all exhibits to the Prior Registration Statement are hereby incorporated by reference into this Registration Statement.

The required opinions and consents are listed on an Exhibit Index attached hereto.

**PART II**

**INFORMATION NOT REQUIRED IN PROSPECTUS**

**Item 9. Exhibits**

The following documents are filed as part of this registration statement on Form F-3.

---

| | |
|:---|:---|
| **Exhibit<br> Number** | **Description** |
| 5.1\* | [Opinion of Travers Thorp Alberga.](ea029256701ex5-1.htm) |
| 5.2\* | [Opinion of Pillsbury Winthrop Shaw Pittman LLP.](ea029256701ex5-2.htm) |
| 23.1\* | [Consent of Marcum Asia CPAs LLP, independent registered public accounting firm.](ea029256701ex23-1.htm) |
| 23.2\* | [Consent of Travers Thorp Alberga (included in Exhibit 5.1).](ea029256701ex5-1.htm) |
| 23.3\* | [Consent of Pillsbury Winthrop Shaw Pittman LLP (included in Exhibit 5.2).](ea029256701ex5-2.htm) |
| 24.1 | [Powers of Attorney (incorporated by reference to Exhibit 24.1 to the Prior Registration Statement).](http://www.sec.gov/Archives/edgar/data/1903145/000121390024006967/ea192210-f3_gorillatech.htm#s_007) |
| 107\* | [Filing Fee Table.](ea029256701ex-fee.htm) |

---

\* Filed herewith.

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, as amended, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form F-3 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the London, United Kingdom, on the 2nd day of June, 2026.

---

| | | |
|:---|:---|:---|
| **GORILLA TECHNOLOGY GROUP INC.** | **GORILLA TECHNOLOGY GROUP INC.** | **GORILLA TECHNOLOGY GROUP INC.** |
| By: | /s/ Jayesh Chandan | /s/ Jayesh Chandan |
|  | Name: | Jayesh Chandan |
|  | Title: | Chief Executive Officer |

---

Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement on Form F-3 has been signed below by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Name** | **Title** | **Date** |
| <br> /s/ Jayesh Chandan | Chief Executive Officer and Chairman<br> (Principal Executive Officer) | June 2, 2026 |
| Jayesh Chandan |  |  |
| /s/ Bruce Bower | Chief Financial Officer<br> (Principal Financial Officer) | June 2, 2026 |
| Bruce Bower  |  |  |
| \* | Director | June 2, 2026 |
| Rt. Hon. Ruth Kelly |  |  |
| \* | Director | June 2, 2026 |
| Gregg Walker |  |  |
| \* | Director | June 2, 2026 |
| Evan Medeiros |  |  |
| /s/ Thomas Sennhauser | Director | June 2, 2026 |
| Thomas Sennhauser |  |  |
| /s/ Keith Levy | Director | June 2, 2026 |
| Keith Levy |  |  |

---

---

| | |
|:---|:---|
| \*By: | /s/ Jayesh Chandan |
|  | Jayesh Chandan |
|  | Attorney-in-fact |

---

**SIGNATURE OF AUTHORIZED U.S. REPRESENTATIVE OF REGISTRANT**

Pursuant to the requirements of the Securities Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of Gorilla Technology Group Inc. has signed this Registration Statement on Form F-3 in the Newark, Delaware on June 2, 2026.

---

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

---

## Exhibit 5.1

**Exhibit 5.1**

![](ea029256701_ex5-1img1.jpg)

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| | |
|:---|:---|
| **Office:** | +852 2801 6066 |
| **Mobile:** | +852 9718 8740 |
| **Email:** | rthorp@tta.lawyer |

---

---

| | |
|:---|:---|
| To: | Gorilla Technology Group Inc. |
|  | **64 North Row** |
|  | **London, W1K 7DA** |
|  | United Kingdom |

---

2 June 2026

Dear Sirs

**Re: Gorilla Technology Group Inc.**

We have acted as Cayman Islands legal advisers to Gorilla Technology Group Inc. (the "**Company**") in connection with the Company's registration statement on Form F-3 (the "**Additional Registration Statement**") filed pursuant to Rule 462(b) under the Act (as defined below), including all amendments or supplements thereto, filed with the United States Securities and Exchange Commission (the "**Commission**") under the United States Securities Act of 1933 (the "**Act**"), as amended, which is related to, and incorporates by reference, the Company's registration statement on Form F-3 (File No. 333-274053), initially filed on 17 August 2023 (the "**Registration Statement**"), relating to the registration of certain securities up to a maximum aggregate offering price of US$300,000,000, including the Company's (i) ordinary shares (the "**Ordinary Shares**") and (ii) preferred shares (the "**Preference Shares**" together with the Ordinary Shares, the "**Shares**").

The Additional Registration Statement relates to the registration of additional securities up to a maximum aggregate offering price of US$17,903,178, including the Company's (i) Ordinary Shares (the "**Additional Ordinary Shares**") and (ii) Preference Shares (the "**Additional Preference Shares**" together with the Additional Ordinary Shares, the "**Additional Shares**") in addition to the Shares registered in the Registration Statement.

This opinion is given in accordance with the terms of the Legal Matters section of the Registration Statement.

---

| | |
|:---|:---|
| **1** | **Documents Reviewed** |

---

For the purposes of this opinion we have reviewed originals, copies, drafts or conformed copies of the documents listed in Schedule 1 to this opinion, being all of the documents necessary to form our opinion. Defined terms shall have the meanings set out in Schedule 1 or in the Registration Statement.

---

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

---

The following opinions are given only as to and based on circumstances and matters of fact existing at the date hereof and as to the laws of the Cayman Islands as the same are in force at the date hereof. In giving this opinion, we have assumed that copy documents or drafts of documents provided to us are true and complete copies of, or in the final forms of, the originals.

![](ea029256701_ex5-1img2.jpg)

---

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

---

Based upon, and subject to, the foregoing assumptions, and having regard to such legal considerations as we deem relevant, we are of the opinion that:

3.1 the Company has been duly incorporated and is validly existing under the laws of the Cayman Islands;

3.2 when the directors of the Company (the "Directors") have taken all necessary corporate action to approve the issuance and establish the terms of the Additional Preference Shares, the offering thereof and related matters, and when such Additional Preference Shares and Additional Ordinary Shares have been issued and sold by the Company in the manner contemplated by the Registration Statement and in accordance with such resolutions of the Directors, such Additional Shares (including any shares of such series of preferred shares duly issued upon conversion, exchange or exercise of any other security in accordance with the terms of such other security or the instrument governing such other security providing for such conversion, exchange or exercise as approved by the Directors in accordance with the provisions of the M&A) will be duly authorized, legally issued and allotted, as fully paid and non-assessable;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.3 in this opinion the phrase "non-assessable" means, with respect to 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 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 circumstances in which a court may be prepared to pierce or lift the corporate veil); and

3.4 the statements in the prospectus forming part of the Registration Statement, to the extent that they constitute statements of Cayman Islands law, are accurate in all material respects and such statements constitute our opinion.

We hereby consent to the prospectus discussion of this opinion, to the filing of this opinion as an exhibit to the Registration Statement and to the reference to our firm under the heading "Legal Matters" and elsewhere in the prospectus included in the Registration Statement. In providing our consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Act or the Rules and Regulations of the Commission thereunder.

This opinion is limited to the matters detailed herein and is not to be read as an opinion with respect to any other matter.

Yours faithfully

---

| |
|:---|
| /s/ Travers Thorp Alberga |
| TRAVERS THORP ALBERGA |

---

**SCHEDULE 1**

**List of Documents Reviewed**

1 the Certificate of Incorporation dated 17 May 2021;

---

| | |
|:---|:---|
| 2 | the Amended and Restated Memorandum and Articles of Association of the Company as adopted by special resolution of the shareholders of the Company on 13 July 2022 (the "**M&A**"); |

---

3 the register of directors of the Company;

4 the Registration Statement; and <br>5 the Additional Registration Statement.

## Exhibit 5.2

**Exhibit 5.2**

PILLSBURY WINTHROP SHAW PITTMAN LLP<br> 31 West 52nd Street<br> New York, NY, 10019

June 2, 2026

Gorilla Technology Group Inc.<br> 64 North Row

London, United Kingdom W1K 7DA

Ladies and Gentlemen:

We are acting as counsel for Gorilla Technology Group Inc., an exempted company incorporated in the Cayman Islands with limited liability (the "Company"), in connection with (i) the Registration Statement on Form F-3 (File No. 333-274053) (as amended or supplemented, the "Initial Registration Statement") filed by the Company with the Securities and Exchange Commission (the "Commission") under the Securities Act of 1933 (the "Act") and (ii) the Registration Statement on Form F-3 filed pursuant to Rule 462(b) promulgated under the Act relating to the Initial Registration Statement (the "Rule 462(b) Registration Statement"), filed by the Company with the Commission under the Act relating to the registration of (*inter alia*) the following securities of the Company having an aggregate initial public offering price of up to $17,903,178: (a) ordinary shares ("Ordinary Shares"), (b) preference shares ("Preferred Shares"), in one or more series, (c) senior or subordinated debt securities ("Debt Securities"), (d) depositary shares evidenced by depositary receipts, each representing fractional interests in Preferred Shares ("Depositary Shares"), (e) warrants to purchase Debt Securities, Ordinary Shares, Preferred Shares, Depositary Shares, or any combination thereof ("Warrants"), and (f) rights ("Rights") to purchase Ordinary Shares or Preferred Shares. The Debt Securities, Depositary Shares, Warrants, and Rights are collectively referred to herein as the "Securities." The Securities include the additional amounts of such securities the offer and sale of which are registered pursuant to the Rule 462(b) Registration Statement. The Initial Registration Statement, as amended, including the Rule 462(b) Registration Statement, is herein referred to as the "Registration Statement."

The Debt Securities will be issued under an Indenture in substantially the form of Exhibit 4.10 to the Registration Statement to be entered into between the Company and a trustee to be identified in such Indenture (the "Trustee"), together with the board resolutions, an Officer's Certificate or a Supplemental Indenture in the form to be filed or incorporated by reference as an exhibit to the Registration Statement setting forth the terms of a specific series of the Debt Securities (such Indenture, as so modified or supplemented, the "Indenture").

We have reviewed the Registration Statement and such other documents, records, certificates and other materials, and have reviewed and are familiar with such corporate proceedings and satisfied ourselves as to such other matters, as we have considered relevant or necessary as a basis for our opinions set forth in this letter. In such review, we have assumed the accuracy and completeness of all agreements, documents, records, certificates and other materials submitted to us, the conformity with the originals of all such materials submitted to us as copies (whether or not certified and including facsimiles), the authenticity of the originals of such materials and all materials submitted to us as originals, the genuineness of all signatures and the legal capacity of all natural persons.

Gorilla Technology Group Inc.

June 2, 2026

On the basis of the assumptions and subject to the qualifications and limitations set forth herein, we are of the opinion that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. With respect to any of the Debt Securities, when (a) the Indenture has been duly authorized, executed and delivered by the Company and duly qualified under the Trust Indenture Act of 1939, (b) the Board has taken all necessary corporate action to approve the issuance and establish the terms of such Debt Securities, the terms of the offering and related matters, (c) such Debt Securities have been duly executed and authenticated in accordance with the terms of the Indenture, and (d) such Debt Securities have been issued and sold in the manner contemplated by the Registration Statement and in accordance with the Indenture, such Debt Securities (including any Debt Securities duly issued upon conversion, exchange or exercise of any other Security in accordance with the terms of such other Security or the instrument governing such other Security providing for such conversion, exchange or exercise as approved by the Board) will constitute the valid and legally binding obligations of the Company, enforceable against the Company in accordance with their terms.

&nbsp;&nbsp;&nbsp;&nbsp;2. With respect to any of the Depositary Shares, when (a) the
Board has taken all necessary corporate action to approve the issuance and establish the terms of the series of Preferred Shares to be
issued in connection therewith, the offering of such Depositary Shares in such series of Preferred Shares, and related matters, including
that the terms of the Depositary Shares and their sale and issuance have been duly established in conformity with the memorandum and
articles of association and a deposit agreement, in compliance with applicable law, (b) a deposit agreement has been duly authorized,
executed and delivered by the Company and a bank or trust company to be selected by the Company, as depositary (a "Deposit Agreement"),
which Deposit Agreement establishes the terms of the Depositary Shares and their issuance and sale, (c) the shares of such series
of Preferred Shares have been deposited with such depositary in accordance with such Deposit Agreement, (d) such shares of such
series of Preferred Shares have been issued and sold in the manner contemplated by the Registration Statement and in accordance with
such Board action, and (e) receipts ("Receipts") evidencing Depositary Shares are duly issued against the deposit of
such series of Preferred Shares in accordance with such Deposit Agreement, such Depositary Shares will be duly authorized, validly issued,
fully paid and nonassessable and such Receipts will be duly authorized and validly issued and entitle the holders thereof to the rights
specified in such Deposit Agreement.

&nbsp;&nbsp;&nbsp;&nbsp;3. With respect to any of the Warrants, when (a) one or
more agreements incorporating the terms and other provisions thereof has been duly executed and delivered by the Company and a warrant
agent (a "Warrant Agreement"), (b) the Board has taken all necessary corporate action to approve the issuance and establish
the terms of such Warrants, the terms of the offering of such Warrants, and related matters, (c) the Warrant certificates have been
duly executed and authenticated or countersigned in accordance with the terms of such Warrant Agreement, and (d) such Warrants have
been issued and sold in the manner contemplated by the Registration Statement and in accordance with such Warrant Agreement, such Warrants
will constitute the valid and legally binding obligations of the Company, enforceable against the Company in accordance with their terms.

&nbsp;&nbsp;&nbsp;&nbsp;4. With respect
to any of the Rights, when (a) one or more agreements incorporating the terms and other provisions thereof has been duly executed
and delivered by the Company and a rights agent (a "Rights Agreement"), (b) the Board has taken all necessary corporate action
to approve the issuance and establish the terms of such Rights, the terms of the offering of such Rights, and related matters, (c) such
Rights have been duly executed and authenticated in accordance with the terms of such Rights Agreement, and (d) such Rights have
been issued and sold in the manner contemplated by the Registration Statement and in accordance with such Rights Agreement, such Rights
will constitute the valid and legally binding obligations of the Company, enforceable against the Company in accordance with their terms.

Gorilla Technology Group Inc.

June 2, 2026

Our opinions set forth in paragraphs 1, 3 and 4 above are subject to and limited by the effect of (a) applicable bankruptcy, insolvency, fraudulent conveyance and transfer, receivership, conservatorship, arrangement, moratorium and other similar laws affecting or relating to the rights of creditors generally, (b) general equitable principles (whether considered in a proceeding in equity or at law) and (c) requirements of reasonableness, good faith, materiality and fair dealing and the discretion of the court before which any matter may be brought.

In connection with our opinions set forth above, we have assumed that (a) at or prior to the time of the delivery of any of the Securities the Registration Statement, including any amendments thereto, will have been declared effective under the Act and a supplement to the Prospectus forming a part of the Registration Statement applicable to the offer and sale of such Securities will have been prepared and filed with the Securities and Exchange Commission pursuant to Rule 424(b) under the Act, (b) at or prior to the time of the issuance of any of the Securities, the Board shall not have rescinded or otherwise modified the authorization of such Securities, (c) neither the establishment of any terms of any of the Securities after the date hereof nor the issuance and delivery of, or the performance of the Company's obligations under, such Securities will (i) require any authorization, consent, approval or license of or exemption from, or registration or filing with, or report or notice to, any governmental unit, agency, commission, department or other authority (a "Governmental Approval") or (ii) violate or conflict with, result in a breach of, or constitute a default under, (A) any agreement or instrument to which the Company or any of its affiliates is a party or by which the Company or any of its affiliates or any of their respective properties may be bound, (B) any Governmental Approval that may be applicable to the Company or any of its affiliates or any of their respective properties, (C) any order, decision, judgment or decree that may be applicable to the Company or any of its affiliates or any of their respective properties or (D) any applicable law (other than the law of the State of New York as in effect on the date hereof).

Our opinions set forth in this letter are limited to the law of the State of New York as in effect on the date hereof.

We hereby consent to the filing of this letter as Exhibit 5.2 to the Registration Statement and to the use of our name under the caption "Legal Matters" in the Registration Statement and in the Prospectus forming a part thereof and any supplement thereto. In giving this consent, we do not thereby admit that we are within the category of persons whose consent is required under Section 7 of the Act or the rules and regulations of the Commission thereunder.

Very truly yours,

/s/ Pillsbury Winthrop Shaw Pittman LLP

## Exhibit 23.1

**Exhibit 23.1**

![](ea029256701_ex23-1img1.jpg)

**INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**'**S CONSENT**

We consent to the incorporation by reference in this Registration Statement on Form F-3 of our report dated April 15, 2026 relating to the consolidated financial statements appearing in the Annual Report on Form 20-F of Gorilla Technology Group Inc. for the year ended December 31, 2025.

---

| |
|:---|
| /s/ Marcum Asia CPAs LLP |
| Marcum Asia CPAs LLP |
| **New York, NY** |
| **June 2, 2026** |

---

NEW YORK OFFICE ● 7 Penn Plaza ● Suite 830 ● New York, New York ● 10001

Phone 646.442.4845 ● Fax 646.349.5200 ● www.marcumasia.com

## Ex-Filing

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

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**F-3**

**GORILLA TECHNOLOGY GROUP INC.**

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

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| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **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 | Debt | Debt Securities |  | 457(o) |  | $| $— |  | $— |
| Fees to be Paid | Debt Convertible into Equity | Debt Securities |  | 457(o) |  |  |  |  |  |
| Fees to be Paid | Non-Convertible Debt | Debt Securities |  | 457(o) |  |  |  |  |  |
| Fees to be Paid | Equity | Ordinary Shares |  | 457(o) |  |  |  |  |  |
| Fees to be Paid | Equity | Preference Shares |  | 457(o) |  |  |  |  |  |
| Fees to be Paid | Other | Depositary Shares |  | 457(o) |  |  |  |  |  |
| Fees to be Paid | Other | Warrants |  | 457(o) |  |  |  |  |  |
| Fees to be Paid | Other | Rights |  | 457(o) |  |  |  |  |  |
| Fees to be Paid | Unallocated (Universal) Shelf |  | (1) | 457(o) |  | $| $17903178.00 | 0.0001381 | $2472.43 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $17903178.00 |  | 2472.43 |
| 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: |  |  |  |
| Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: |  |  |  |
| Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: |  |  | $2472.43 |

---

**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) The Registrant previously registered the offer and sale of certain securities, including its ordinary shares, preference shares, and warrants to subscribe for ordinary shares, rights to subscribe for ordinary shares, and debt securities, having a proposed maximum aggregate offering price of $300,000,000 pursuant to Registration Statement on Form F-3 (Registration No. 333-274053), which was filed on August 17, 2023 and declared effective by the SEC on August 29, 2023 (the "Prior Registration Statement"). As of the date hereof, a balance of $89,515,894 securities remains unsold under the Prior Registration Statement. In accordance with Rule 462(b) under the Securities Act of 1933, as amended, the Registrant is hereby registering the offer and sale of an additional $17,903,178 of securities available for issuance under the Prior Registration Statement. The additional amount of securities that is being registered for offer and sale represents no more than 20% of the maximum aggregate offering price of the remaining securities available to be sold under the Prior Registration Statement.