展示8.2
| 中国北京建国门外大街1国贸写字楼2座位12-14层100004 | ||
| 12-14层，中国国际贸易中心写字楼2座，中国北京建国门外大街1号，邮编100004，中国 | ||
| 电话 电话：+86 10 6563 7181 传真传真：+86 10 6569 3838 | ||
| 电子邮件邮箱：beijing@tongshang.com网站网址：www.tongshang.com |
2023年12月8日
三方创新控股集团有限公司
4座5楼b室
观塘工业中心
观塘道436-446号
九龙观塘
香港
尊敬的女士们/先生们，
| 1. | 我们是在中国大陆合格的律师 中华人民共和国（“中国”）资格发表对中国法律（如第3条所定义）的意见。 |
| 2. | 我们担任Samfine Creation Holdings Group有限公司（以下简称“公司”）的中国律师，就以下事宜提供法律意见：公司（i）通过公司的初始公开发售（以下简称“发售”）发行2,500,000股普通股，每股面值为0.0000625美元（以下简称“普通股”），以及现有两名公司股东根据公司提交给美国证券交易委员会（以下简称“SEC”）的《F-1表格》及所有修改或补充文件（以下简称“注册声明”）进行的高达1,796,400股普通股的转让（以下简称“转让”）；SEC（b）公司拟在纳斯达克资本市场（以下简称“纳斯达克”）上市普通股的计划。纳斯达克资本市场”). |
| 3. | 本法律意见中使用的以下术语（本“意见”） 定义如下： |
| ““中华人民共和国法律”” |
指截至本协议日期在中国境内已生效并公开发布的一切官方出台的法律、法规、法令、规章、通知以及最高人民法院的司法解释。
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| “试行措施s” |
指中国证监会于2023年2月17日发布并于2023年3月31日生效的《境外企业证券发行上市试行管理办法》。
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| “网络安全概念的措施 网络安全审查” |
指中国国家互联网信息办公室（以下简称“CAC”）等于2021年12月28日联合发布并于2022年2月15日生效的网络安全审查措施。
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| “中国政府部门” |
指中国大陆的任何国家、省级或地方政府、监管或行政机构、机构或委员会，或中国大陆的任何法院、法庭或其他司法或仲裁机构。
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| “中国子公司” |
指公司于中国内地设立的子公司深圳市三芬印刷有限公司和深圳市三芬云印刷科技有限公司。
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| “招股书” |
指的是招股说明书，包括所有修订版 或补充内容，构成注册声明的组成部分。 |
| 4. | 我们已经审查了由公司、中国子公司以及其他单位提供给我们的原件或副本，经我们满意认定的认证或其他证明，以及我们认为为提供本意见所必要或适宜的文件、公司记录、证书、政府授权证书和其他文书，包括但不限于中国主管部门以及公司官员签发的证书（统称为“文件”）。在审阅文件并为了本意见的目的，我们假定： |
| (1) | 所有签名、印章和盖章的真实性； |
| (2) | 提交给我们的文件的真实性以及提交给我们的副本文件与原件的一致性和这些原件的真实性； |
| (3) | 文件中包含的所有事实陈述的真实性、准确性、完整性和公平性； |
| (4) | 文件未被撤销、修改、更改或补充，除非文件中另有说明。 |
| (5) | 公司及中国子公司提供给我们的所有信息（包括事实陈述），用以回答我们询问的目的的准确、完整且不误导，并且公司及中国子公司未隐瞒任何信息，若披露给我们可能合理地导致我们全部或部分修改本意见。 |
| (6) | 除中华人民共和国子公司外，所有各方在文件中 具有进入、签署、交付和执行文件的必要权力和权限； |
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| (7) | 除中华人民共和国子公司外，所有各方已就文件进行了适当的签署、交付和履行，并将适当履行文件项下的义务； |
| (8) | 所有政府授权和其他官方声明或文件均是通过合法途径从中国主管机构获得的。 |
| (9) | 所有文件均合法、有效、具约束力且可执行 受管辖或相关的所有法律规定支配，除了中国法律；和 |
| (10) | 该意见仅限于截至本文件日期的中华人民共和国法律事项。我们尚未调查，也未就其他任何司法管辖区的会计、审计或法律发表或暗示任何意见。 |
| 5. | 根据前述并在下文所列条件的基础上，我们认为，截至本公告日，就中国法律而言： |
| (1) | 根据《试行办法》，国内公司进行境外证券发行和上市活动，无论是直接还是间接形式，应在提交首次公开发行或上市申请后的三个工作日内按照《试行办法》的要求向证监会完成备案手续。那些已在境外证券交易所上市或已获得境外监管机构或证券交易所批准其发行和上市，并将在2023年9月30日前完成其境外发行和上市的公司，不需要立即进行上市备案，但需要根据《试行办法》进行后续发行的备案。那些在《试行办法》生效日期前向境外监管机构提交首次公开发行申请但尚未获得境外监管机构或证券交易所对发行和上市的批准的公司，可在合理时间内安排备案，并应在这些公司的境外发行和上市之前完成备案手续。 |
根据上述情况，基于我们对相关中华人民共和国法律法规的了解截至本招股意向书日期，本次发行将被证监会确定为中国证监会境外子公司的间接发行和上市，鉴于《试行办法》于2023年3月31日生效，公司应根据《试行办法》要求履行向证监会备案程序，至意见表所载日期，公司已提交必要材料并回答了与证监会备案相关的问题，预计将获得证监会在拟议中的首次公开发行和在纳斯达克股票市场上市之前的批准。但是，如果公司不按照管理办法的备案程序履行义务，或者备案材料包含虚假记录、误导性陈述或重大遗漏，证监会可责令公司整改此类违规行为，发出警告，并处罚款不低于100万人民币，不高于1000万人民币。
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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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