Boardroom Alpha
10-K primary document
GCT · Annual Report (Form 10-K) · Filed February 26, 2026

Gigacloud Technology Inc10-K exhibit

exhibit2322026-02x26x10x.htm
exhibit2322026-02x26x10x
Our ref: FCT/784775-000001/85931701v1 GigaCloud Technology Inc PO Box 309, Ugland House Grand Cayman, KY1-1104 Cayman Islands 26 February 2026 Dear Sir or Madam GigaCloud Technology Inc We have acted as legal advisers as to the laws of the Cayman Islands to GigaCloud Technology Inc, an exempted company with limited liability incorporated in the Cayman Islands (the “Company”), in connection with the filing by the Company with the United States Securities and Exchange Commission (the “SEC”) of an annual report on Form 10-K for the year ended 31 December 2025 (the “Annual Report”). We hereby consent to the reference to our firm under the heading “Item 5. Taxation—Cayman Islands Taxation” in the Annual Report, and we further consent to the incorporation by reference of the summary of our opinions under these headings into the Company’s registration statement on Form S-8 (File Nos. 333- 267602, 333-272969 and 333-278271 that was filed on 26 September 2022, 28 June 2023 and 27 March 2024), pertaining to the Company’s 2008 Share Incentive Plan and 2017 Share Incentive Plan. We also consent to the filing with the SEC of this consent letter as an exhibit to the Annual Report. 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 Securities Act of 1933, or under the Securities Exchange Act of 1934, in each case, as amended, or the regulations promulgated thereunder. Yours faithfully Maples and Calder (Hong Kong) LLP


 
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