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HWGC Holdings Ltd. – ‘S-4’ on 8/16/22 – ‘EX-23.1’

On:  Tuesday, 8/16/22, at 4:26pm ET   ·   Accession #:  1753926-22-1080   ·   File #:  333-266916

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/16/22  HWGC Holdings Ltd.                S-4                   68:7.5M                                   Genesis Filings LLC/FA

Registration Statement – Securities for a Merger   —   Form S-4   —   SA’33

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: S-4         Registration Statement - Securities for a Merger    HTML   2.20M 
 2: EX-4.1      Instrument Defining the Rights of Security Holders  HTML     32K 
 3: EX-23.1     Consent of Expert or Counsel                        HTML     19K 
 4: EX-23.2     Consent of Expert or Counsel                        HTML     18K 
 5: EX-23.3     Consent of Expert or Counsel                        HTML     19K 
 6: EX-FILING FEES  Exhibit 107                                     HTML     32K 
12: R1          Cover                                               HTML     48K 
13: R2          Consolidated Balance Sheets                         HTML    204K 
14: R3          Consolidated Statements of Loss and Comprehensive   HTML    153K 
                Loss                                                             
15: R4          Consolidated Balance Sheets (Parenthetical)         HTML     35K 
16: R5          Consolidated Statements of Stockholders' Equity     HTML     46K 
17: R6          Consolidated Statements of Cash Flows               HTML     93K 
18: R7          Basis of Presentation                               HTML     24K 
19: R8          Pro Forma Adjustments and Assumptions               HTML     24K 
20: R9          Earnings Per Share                                  HTML     27K 
21: R10         Organization and Business                           HTML     29K 
22: R11         Summary of Significant Accounting Policies          HTML     77K 
23: R12         Going Concern                                       HTML     31K 
24: R13         Other Receivables, Prepayments and Other Current    HTML     37K 
                Assets                                                           
25: R14         Leases                                              HTML     79K 
26: R15         Property and Equipment, Net                         HTML     46K 
27: R16         Accrued Expense and Other Payables                  HTML     36K 
28: R17         Income Tax                                          HTML     50K 
29: R18         Related Party Transactions                          HTML    100K 
30: R19         Commitments and Contingencies                       HTML     24K 
31: R20         Shareholders? Equity                                HTML     25K 
32: R21         Subsequent Events                                   HTML     44K 
33: R22         Unaudited Interim Financial Statements              HTML     25K 
34: R23         Summary of Significant Accounting Policies          HTML    115K 
                (Policies)                                                       
35: R24         Earnings Per Share (Tables)                         HTML     26K 
36: R25         Summary of Significant Accounting Policies          HTML     26K 
                (Tables)                                                         
37: R26         Other Receivables, Prepayments and Other Current    HTML     35K 
                Assets (Tables)                                                  
38: R27         Leases (Tables)                                     HTML     73K 
39: R28         Property and Equipment, Net (Tables)                HTML     41K 
40: R29         Accrued Expense and Other Payables (Tables)         HTML     34K 
41: R30         Income Tax (Tables)                                 HTML     49K 
42: R31         Related Party Transactions (Tables)                 HTML     97K 
43: R32         Pro Forma Adjustments and Assumptions (Details      HTML     21K 
                Narrative)                                                       
44: R33         The following table illustrates the calculation of  HTML     25K 
                pro forma earnings per share (Details)                           
45: R34         Organization and Business (Details Narrative)       HTML     24K 
46: R35         Schedule of property, plant and equipment           HTML     31K 
                estimated useful lives (Details)                                 
47: R36         Summary of Significant Accounting Policies          HTML     27K 
                (Details Narrative)                                              
48: R37         Going Concern (Details Narrative)                   HTML     38K 
49: R38         Schedule of other receivables and other assets      HTML     27K 
                (Details)                                                        
50: R39         Schedule of Right-of-use assets (Details)           HTML     27K 
51: R40         Leases (Details Narrative)                          HTML     26K 
52: R41         Schedule of property, plant and equipment, net      HTML     37K 
                (Details)                                                        
53: R42         Property and Equipment, Net (Details Narrative)     HTML     22K 
54: R43         Schedule of accruals and other payables (Details)   HTML     26K 
55: R44         Schedule of Effective Income Tax Rate               HTML     40K 
                Reconciliation (Details)                                         
56: R45         Deferred tax assets had not been recognized in      HTML     28K 
                respect of any potential tax benefit that may be                 
                derived from non-capital loss carry forward and                  
                property and equipment as it may not be probably                 
                that future taxable profits will be available                    
                against which th (Details)                                       
57: R46         Schedule of related party balances and              HTML     71K 
                transactions (Details)                                           
58: R47         Related Party Transactions (Details Narrative)      HTML     34K 
59: R48         Shareholders? Equity (Details Narrative)            HTML     31K 
60: R49         Subsequent Events (Details Narrative)               HTML     46K 
61: R50         Other receivables, prepayments and other current    HTML     30K 
                assets consist of the following (Details)                        
62: R51         Right-of-use assets consist of the following        HTML     27K 
                (Details)                                                        
63: R52         Lease liabilities consist of the following          HTML     33K 
                (Details)                                                        
66: XML         IDEA XML File -- Filing Summary                      XML    122K 
64: XML         XBRL Instance -- g083137_s4_htm                      XML   1.22M 
65: EXCEL       IDEA Workbook of Financial Reports                  XLSX    114K 
 8: EX-101.CAL  XBRL Calculations -- vxel-20220630_cal               XML    137K 
 9: EX-101.DEF  XBRL Definitions -- vxel-20220630_def                XML    317K 
10: EX-101.LAB  XBRL Labels -- vxel-20220630_lab                     XML    580K 
11: EX-101.PRE  XBRL Presentations -- vxel-20220630_pre              XML    517K 
 7: EX-101.SCH  XBRL Schema -- vxel-20220630                         XSD    110K 
67: JSON        XBRL Instance as JSON Data -- MetaLinks              245±   346K 
68: ZIP         XBRL Zipped Folder -- 0001753926-22-001080-xbrl      Zip   1.05M 


‘EX-23.1’   —   Consent of Expert or Counsel


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



Exhibit 23.1 

 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

 

We hereby consent to the use in this Registration Statement on Form S-4 of HWGC Holdings Limited of our report dated March 29, 2022 for financial year then ended as of December 31, 2021, relating to the financial statements which appears in this Registration Statement.

 

We also consent to the reference to our firm under the heading “Experts” in such Registration Statement.

 

/s/ Pan-China Singapore PAC

 

Singapore

August 16, 2022

 

 

 C: 
  C:  

 

 

 

 


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘S-4’ Filing    Date    Other Filings
Filed on:8/16/22
3/29/2210-K
12/31/2110-K
 List all Filings 


2 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/28/23  Fintech Scion Ltd.                10-K/A     12/31/22   12:357K                                   Genesis Filings LLC/FA
 4/17/23  Fintech Scion Ltd.                10-K       12/31/22   65:5.1M                                   Genesis Filings LLC/FA


13 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/11/22  Fintech Scion Ltd.                8-K:1,9     8/09/22   11:668K                                   Genesis Filings LLC/FA
 7/25/22  Fintech Scion Ltd.                8-K:1,9     7/21/22   11:728K                                   Genesis Filings LLC/FA
 3/17/22  Fintech Scion Ltd.                8-K:5,9     3/10/22   11:238K                                   Genesis Filings LLC/FA
 3/08/22  Fintech Scion Ltd.                8-K:5,9     3/02/22   11:667K                                   Genesis Filings LLC/FA
 3/30/21  Fintech Scion Ltd.                10-K       12/31/20   61:3.2M                                   Genesis Filings LLC/FA
 4/06/20  Fintech Scion Ltd.                10-K       12/31/19   62:2.5M                                   Genesis Filings LLC/FA
 1/22/18  Fintech Scion Ltd.                8-K:2,9     1/19/18    3:2.6M                                   S2 Filings LLC/FA
12/19/17  Fintech Scion Ltd.                8-K:1,9    12/15/17    2:169K                                   S2 Filings LLC/FA
 8/25/16  Fintech Scion Ltd.                8-K:1,9     8/21/16    2:83K                                    S2 Filings LLC/FA
 8/11/16  Fintech Scion Ltd.                8-K:1,9     8/06/11    2:68K                                    S2 Filings LLC/FA
 1/22/16  Fintech Scion Ltd.                8-K:1,2,3,5 1/18/16   12:1.8M                                   S2 Filings LLC/FA
 1/11/16  Fintech Scion Ltd.                8-K:5,8,9   1/06/16    2:200K                                   S2 Filings LLC/FA
 1/05/15  Fintech Scion Ltd.                S-1                    5:1.9M
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Filing Submission 0001753926-22-001080   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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