展示8.2
| 中國北京建國門外大街1國貿寫字樓2座位12-14層100004 | ||
| 12-14層，中國國際貿易中心寫字樓2座，中國北京建國門外大街1號，郵編100004，中國 | ||
| 電話 電話：+86 10 6563 7181 傳真傳真：+86 10 6569 3838 | ||
| 電子郵件郵箱：beijing@tongshang.com網站網址：www.tongshang.com |
2023年12月8日
三方創新控股集團有限公司
4座5樓b室
觀塘工業中心
觀塘道436-446號
九龍觀塘
香港
尊敬的女士們/先生們，
| 1. | 我們是在中國大陸合格的律師 中華人民共和國（“中國”）資格發表對中國法律（如第3條所定義）的意見。 |
| 2. | 我們擔任Samfine Creation Holdings Group有限公司（以下簡稱「公司」）的中國律師，就以下事宜提供法律意見：公司（i）通過公司的初始公開發售（以下簡稱「發售」）發行2,500,000股普通股，每股面值爲0.0000625美元（以下簡稱「普通股」），以及現有兩名公司股東根據公司提交給美國證券交易委員會（以下簡稱「SEC」）的《F-1表格》及所有修改或補充文件（以下簡稱「註冊聲明」）進行的高達1,796,400股普通股的轉讓（以下簡稱「轉讓」）；SEC（b）公司擬在納斯達克資本市場（以下簡稱「納斯達克」）上市普通股的計劃。納斯達克資本市場”). |
| 3. | 本法律意見中使用的以下術語（本「意見」） 定義如下： |
| “「中華人民共和國法律」” |
指截至本協議日期在中國境內已生效並公開發布的一切官方出臺的法律、法規、法令、規章、通知以及最高人民法院的司法解釋。
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| “試行措施s” |
指中國證監會於2023年2月17日發佈並於2023年3月31日生效的《境外企業證券發行上市試行管理辦法》。
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| “網絡安全概念的措施 網絡安全審查” |
指中國國家互聯網信息辦公室（以下簡稱「CAC」）等於2021年12月28日聯合發佈並於2022年2月15日生效的網絡安全審查措施。
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| “中國政府部門” |
指中國大陸的任何國家、省級或地方政府、監管或行政機構、機構或委員會，或中國大陸的任何法院、法庭或其他司法或仲裁機構。
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| “中國子公司” |
指公司於中國內地設立的子公司深圳市三芬印刷有限公司和深圳市三芬雲印刷科技有限公司。
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| “招股書” |
指的是招股說明書，包括所有修訂版 或補充內容，構成註冊聲明的組成部分。 |
| 4. | 我們已經審查了由公司、中國子公司以及其他單位提供給我們的原件或副本，經我們滿意認定的認證或其他證明，以及我們認爲爲提供本意見所必要或適宜的文件、公司記錄、證書、政府授權證書和其他文書，包括但不限於中國主管部門以及公司官員簽發的證書（統稱爲「文件」）。在審閱文件併爲了本意見的目的，我們假定： |
| (1) | 所有簽名、印章和蓋章的真實性； |
| (2) | 提交給我們的文件的真實性以及提交給我們的副本文件與原件的一致性和這些原件的真實性； |
| (3) | 文件中包含的所有事實陳述的真實性、準確性、完整性和公平性； |
| (4) | 文件未被撤銷、修改、更改或補充，除非文件中另有說明。 |
| (5) | 公司及中國子公司提供給我們的所有信息（包括事實陳述），用以回答我們詢問的目的的準確、完整且不誤導，並且公司及中國子公司未隱瞞任何信息，若披露給我們可能合理地導致我們全部或部分修改本意見。 |
| (6) | 除中華人民共和國子公司外，所有各方在文件中 具有進入、簽署、交付和執行文件的必要權力和權限； |
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| (7) | 除中華人民共和國子公司外，所有各方已就文件進行了適當的簽署、交付和履行，並將適當履行文件項下的義務； |
| (8) | 所有政府授權和其他官方聲明或文件均是通過合法途徑從中國主管機構獲得的。 |
| (9) | 所有文件均合法、有效、具約束力且可執行 受管轄或相關的所有法律規定支配，除了中國法律；和 |
| (10) | 該意見僅限於截至本文件日期的中華人民共和國法律事項。我們尚未調查，也未就其他任何司法管轄區的會計、審計或法律發表或暗示任何意見。 |
| 5. | 根據前述並在下文所列條件的基礎上，我們認爲，截至本公告日，就中國法律而言： |
| (1) | 根據《試行辦法》，國內公司進行境外證券發行和上市活動，無論是直接還是間接形式，應在提交首次公開發行或上市申請後的三個工作日內按照《試行辦法》的要求向證監會完成備案手續。那些已在境外證券交易所上市或已獲得境外監管機構或證券交易所批准其發行和上市，並將在2023年9月30日前完成其境外發行和上市的公司，不需要立即進行上市備案，但需要根據《試行辦法》進行後續發行的備案。那些在《試行辦法》生效日期前向境外監管機構提交首次公開發行申請但尚未獲得境外監管機構或證券交易所對發行和上市的批准的公司，可在合理時間內安排備案，並應在這些公司的境外發行和上市之前完成備案手續。 |
根據上述情況，基於我們對相關中華人民共和國法律法規的了解截至本招股意向書日期，本次發行將被證監會確定爲中國證監會境外子公司的間接發行和上市，鑑於《試行辦法》於2023年3月31日生效，公司應根據《試行辦法》要求履行向證監會備案程序，至意見表所載日期，公司已提交必要材料並回答了與證監會備案相關的問題，預計將獲得證監會在擬議中的首次公開發行和在納斯達克股票市場上市之前的批准。但是，如果公司不按照管理辦法的備案程序履行義務，或者備案材料包含虛假記錄、誤導性陳述或重大遺漏，證監會可責令公司整改此類違規行爲，發出警告，並處罰款不低於100萬人民幣，不高於1000萬人民幣。
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| (2) | Given that the Measures for Cybersecurity Review provides that network platform operators and operators of critical information infrastructure shall subject to cybersecurity review under certain circumstances, to the best of our knowledge after due inquiry and as confirmed by the Company, during 2020, 2021 and as of the date of this Opinion, (i) neither the Company nor its PRC Subsidiaries operates any network platform or provides any network service for individual users, (ii) all the customers and suppliers of the PRC Subsidiaries are enterprises, (iii) the Company and its PRC Subsidiaries have possessed substantially less than 1 million users of personal information in their business operations, (iv) neither the Company nor its PRC Subsidiaries is recognized as an “operator of critical information infrastructure” by any authentic authority; (v) neither the Company nor its PRC Subsidiaries has been involved in any investigations initiated by the CAC, or received any inquiry, notice, warning, or sanction in such respect. |
In view of the above and based on our understanding of the current PRC Laws, neither the Company nor its PRC Subsidiaries is subject to cybersecurity review with the CAC, to conduct its operations, the Offering and the Resale (including offering securities to foreign investors).
| (3) | To the best of our knowledge after due and reasonable inquiry, the PRC legal opinions in the Prospectus under the captions “Prospectus Summary”, “Risk Factors”, “Enforcement of Civil Liabilities”, “Regulation” and “Legal Matters” and elsewhere insofar, to the extent that such PRC legal opinions describe or summarize PRC legal or regulatory matters, or documents, agreements or proceedings governed by PRC Laws, are true, accurate and correct in all material respect. |
| (4) | The statements set forth in the Prospectus under the caption “PRC Taxation” are true and accurate in all material respects as at the date hereof. |
| 6. | This Opinion is subject to the following qualifications: |
| (1) | We are not qualified to issue legal opinion on the matters relating to the Hong Kong Special Administrative Region, the Macau Special Administrative Region and Taiwan. |
| (2) | This Opinion relates only to the PRC Laws and we express no opinion as to any other laws and regulations. There is no guarantee that any of the PRC Laws, or the interpretation thereof or enforcement therefor, will not be changed, amended or replaced in the immediate future or in the longer term with or without retrospective effect. |
| (3) | This Opinion is intended to be used in the context which is specifically referred to herein and each section should be looked on as a whole regarding the same subject matter and no part shall be extracted for interpretation separately from this Opinion. |
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| (4) | This Opinion is subject to the effects of (i) certain legal or statutory principles affecting the enforceability of contractual rights generally under the concepts of public interest, national security, good faith and fair dealing, applicable statutes of limitation, and the limitations by bankruptcy, insolvency, reorganization or similar laws affecting the enforcement of creditor’s rights generally; (ii) any circumstance in connection with formulation, execution or performance of any legal documents that would be deemed materially mistaken, clearly unconscionable or fraudulent; (iii) judicial discretion with respect to the availability of injunctive relief, the calculation of damages, and the entitlement of attorneys’ fees and other costs; and (iv) the discretion of any competent PRC legislative, administrative or judicial bodies in exercising their authority in connection with the interpretation, implementation and application of relevant PRC Laws. |
This Opinion is given for the benefit of the addressee hereof in connection with the Offering and the Resale. Without our express prior written consent, neither this Opinion nor our opinions herein may be disclosed to or relied upon by any person other than the addressee, except where such disclosure is required to be made by applicable law or is requested by any court, regulatory or governmental authority, in each case on a non-reliance basis and with a prior written notice provided to us.
We hereby consent to the use of this opinion in, and the filing hereof as an exhibit to, the Registration Statement, and to the use of our firm’s name under the captions “Prospectus Summary,” “Risk Factors”, “Enforceability of Civil Liabilities” and “Legal Matters” in 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 U.S. Securities Act of 1933, as amended, or the regulations promulgated thereunder.
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[Signature Page]
| Yours sincerely, | |
| /s/ Commerce & Finance Law Offices |
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