Document:

Exhibit 4.3

Consent of Independent Registered
Public Accounting Firm

We have issued our
report dated February 4, 2020, with respect to the financial statement of SmartTrust 462 contained in Amendment No. 1 to the Registration
Statement on Form S-6 (File No. 333-234724) and related Prospectus. We consent to the use of the aforementioned report in the Registration
Statement and Prospectus, and to the use of our name as it appears under the caption “Independent Registered Public Accounting
Firm”.

 

/s/ Grant
Thornton LLP

 

Chicago, Illinois

February 4, 2020Exhibit 4.63

 

Formal Commercial Cooperation Agreement

for Mobile Communication Resale Business

 

This Agreement is signed by the following
Parties:

 

PARTY A: YUANTEL
(BEIJING) INVESTMENT MANAGEMENT CO., LTD.

 

(hereinafter referred
to as “Party A” or “Resale Company”

 

Yuantel Agreement Number: 9120180164

 

PARTY B: CHINA UNICOM (hereinafter
referred to as “Party B” or “China Unicom”)

 

China Unicom Agreement Number: CU12-1001-2018-000028-1

 

Party A and Party B signed the Mobile Communications
Resale Business Cooperation Agreement (hereinafter referred to as the “Original Agreement”, numbered CU12-1001-2018-000028)
on January 10, 2018.

 

The two Parties signed a Supplementary Agreement
on June 5, 2018 to supplement and change the above Original Agreement. Below is an overview of the Agreement (the specific cooperation
content and terms are subject to the official contract signed and sealed by both Parties).

 

The Parties, after negotiation, decided to
make the following material terms with regards to the mobile communication resale business:

 

	1.	Add corresponding provisions to the business price and expense provisions in the Original Agreement.

 

	2.	Amend the relevant provisions of the Original Agreement making SIM card with the number obtained,
customer service, user rights and user information security.

 

	3.	Amend the original agreement No. 19.4 provision to read: in case of any of the following circumstances,
this Agreement shall be immediately terminated or terminated through negotiation between the Parties:

 

     

     

    

 

	19.4.1	This Agreement expires with the Parties’ full performances but without mutual assent on the
renewal of the Agreement.

 

	19.4.2	Both Parties sign a written termination agreement upon mutual agreement.

 

	19.4.3	Party B shall terminate the Cooperation Agreement in accordance with Article 19.5 hereof.

 

	19.4.4	Party A decides to stop operating mobile communication resale business for its own reasons.

 

	19.4.5	Party B decides to terminate the cooperation of mobile communication resale business with Party
A.

 

	19.4.6	Party A has not obtained a Telecom Business Operation License within 2 years from the date of the
official commercial announcement of the mobile communication resale business.

 

	19.4.7	Party A’s Mobile Resale License (including Pilot License) is revoked or withdrawn.

 

	19.4.8	Party A terminates business due to dissolution, legal cancellation or bankruptcy.

 

Other circumstances under
which the termination is stipulated by law or mutually agreed upon by both Parties.

 

	4.	Amend Article 19.6 of the Original Agreement to read: “if the cooperation between the Parties
is terminated in accordance with Articles 19.4 and 19.5 of the Original Agreement, the Parties shall:

 

	19.6.1	Party A shall, within 90 days from the date of termination, pay all payments due before the date
of termination and the corresponding liquidated damages and compensation.

 

	19.6.2	Party A shall return the number and IMSI resources allocated to Party A by Party B.

 

	19.6.3	Both Parties shall complete the relevant matters specified in Annex 8.

 

	19.6.4	Party B has the right to take a single stop before the formal termination of cooperation (suspend
voice call, SMS caller, data service, etc.).

 

	19.6.5	Complete other necessary follow-up matters confirmed by both Parties.

 

	5.	Modify the Annex of the Original Agreement.

 

	6.	Add Article 12.3.1.7 in the Original Agreement on the
payment guarantee deposit, performance bond and international business deposit. “Except for the guarantee deposit (including
the letter of guarantee) that Party A has paid in accordance with the Original Agreement, Party A shall pay a payment guarantee
deposit of RMB 2.37 million yuan within 10 working days after the signature and seal of this Agreement, and pay a performance
bond of RMB 3.56 million yuan or submit an equivalent letter of guarantee from the bank within 15 working days after the signature
and seal of this Agreement.”

 

    2

     

    

 

(no text below)

 

PARTY A: YUANTEL (BEIJING) INVESTMENT MANAGEMENT
CO., LTD.

 

	/s/ Lei Wang	 
	Lei Wang, its Legal Representative	 
	Date: June 5, 2018	 

 

PARTY B: CHINA UNICOM

 

	/s/ Renjie Zhou 	 
	Renjie Zhou, its Authorized Representative	 
	Date: June 5, 2018	 

 

 

3Exhibit
4.64

 

Memorandum
of Understanding 

of 

Equity
Transfer and Incentive

 

PARTY A: JINAN YUANTEL COMMUNICATION TECHNOLOGY
PARTNERSHIP (LIMITED PARTNERSHIP)

Address: Room 1-1003, Building 8, Area 1,
Lashannanyuan Community, Huaiyin District, Jinan City

Managing Partner: Lei Wang

 

PARTY B: BEIJING BIG CLOUD CENTURY NETWORK
TECHNOLOGY CO.,LTD.

Address:
Block A Building B23, BOE Universal Business Park, No. 10 Jiuxianqiao Road, Chaoyang District, Beijing City

Legal Representative: Lei Wang

 

PARTY
C: YUANTEL (BEIJING) INVESTMENT MANAGEMENT CO., LTD.

Address:
Block A Building B23, BOE Universal Business Park, No. 10 Jiuxianqiao Road, Chaoyang District, Beijing City

Legal Representative: Chan Pat Sek Yue

 

PARTY D: BORQS BEIJING LTD.

Address: Room 104 Floor 1 Building 82, No.
10 Jiuxianqiao Road, Chaoyang District, Beijing City

Legal Representative: Chan Pat Sek Yue

 

WHEREAS:

 

		1.	Party A is a limited partnership formed by the actual operation and management team of Party C.
Party A signed the Equity Transfer Agreement of 25% equity of Party C with relevant Parties in March 2018, and shall hold
25% equity of Party C after the performance of the agreement.

 

		2.	Party B holds 75% equity of Party C, and the relevant natural person shareholders of Party B signed
the Equity Pledge Agreement on October 18, 2016 to pledge all the equity of Party B to Party D, who is the actual controller
of Party B.

 

		3.	Party D and Party B intended and authorized Party A to find investors to purchase the 45% equity
of Party C held by Party B. In order to motivate Party C's actual operation manager, namely Party A, Party D and Party B promised
that if Party A found an investor to sign agreement of purchasing 45% equity of Party C held by Party B with a total valuation
of no less than RMB 180 million yuan before June 30, 2019, Party D should authorize Party B to transfer the 10% equity of Party
C held by Party B to Party A at the price of RMB 10 yuan as an incentive.

 

     

     

    

 

Now therefore,
the Parties hereby agree and accept the following agreements and arrangements:

 

		1.	The Board of Directors of Party D has approved to Party B authorize Party A to find investors to
purchase 45% equity of Party C held by Party B and fully authorized Party B to sign and execute the Equity Transfer Agreement
concerning 45% equity of Party C.

 

		2.	The Board of Directors of Party D has approved Party B’s Equity Incentive Plan in which Party
A receives shares in exchange for its securing investors who purchase the 45% of Party C equities owned by Party B, and has fully
authorized Party B to sign and execute relevant agreements with Party A: If Party A found an investor to purchase no less than
45% equity of Party C held by Party B with a total valuation of no less than RMB 180 million yuan before Jun 30 in 2019 and sign
the Equity Transfer Agreement, Party B and Party A shall sign the Equity Transfer Agreement for the remaining 10%
equity of Party C held by Party B at the price of RMB 10 yuan. After the completion of the performance of all relevant agreements,
the equity ratio of Industrial and Commercial Registration after the equity change is: Party A holds 55% equity of Party C. The
investor, that is, the acquirer of the 45% equity of Party C, holds 45% of the equity of Party C, while Party B no longer holds
any equity of Party C.

 

		3.	Upon mutual consent of the Parties, Party A and Party B shall conduct the Change of Industrial
and Commercial Registration after Party B receives 50% of consideration of equity transfer of the 45% equity of Party C paid by
the new investor. The Parties promise to do their best to cooperate with the Industrial and Commercial change.

 

		4.	The formation, validity, interpretation, performance and dispute resolution of this Agreement are
governed by the laws of the People's Republic of China. Any dispute arising from the performance of this Agreement shall be settled
by both Parties through friendly negotiation. If no agreement can be reached, any Party can file a lawsuit in Beijing Chaoyang
District People's Court.

 

		5.	This Agreement shall become effective upon being signed and sealed by the Parties hereto. For matters
not covered herein, the Parties in this Agreement shall enter into a supplementary agreement as an appendix. This Agreement is
made in three originals, one for each Party, each of which will be considered an original, but all of which together will constitute
one and the same instrument. Both of them have the same legal effect.

 

		6.	If the contents of other agreements signed by the Parties are inconsistent with this Memorandum,
this Memorandum shall prevail.

 

(No text below, the signing page of this
Agreement)

 

    2

     

    

 

(There is no text below, signature page
to the agreement)

 

Party A: Jinan Yuantel Communication Technology
Partnership (Limited Partnership)

 

	/s/ Lei Wang	 

Lei Wang, its Managing Partner

 

Party B: Beijing Big Cloud Century Network
Technology Co.,Ltd.

 

	/s/ Lei Wang	 

Lei Wang, its Legal Representative

 

Party
C: Yuantel (Beijing) Investment Management Co., Ltd.

 

	/s/ Pat Sek Yuen Chan	 

Pat Sek Yuen Chan, its Legal Representative

 

Party D: Borqs Beijing Ltd.

 

	/s/ Pat Sek Yuen Chan	 

Pat Sek Yuen Chan, its Legal Representative

 

Signing Date: November 8, 2018

 

 

3

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