Exhibit 8.3
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CONYERS DILL & PEARMAN 29th Floor One Exchange Square 8 Connaught Place Central Hong Kong T +852 2524 7106 | F +852 2845 9268 conyers.com |
June 18, 2025
Matter No.: 1000689
Doc Ref: 110784159v3
(852) 2842 9521
Flora.Wong@conyers.com
DT House Limited
First Floor, Incubator Building
Masdar City Abu Dhabi
United Arab of Emirates
Dear Sir/Madam,
Re: DT House Limited (the “Company”)
We have acted as special British Virgin Islands legal counsel to the Company in connection with a registration statement on form F-1 filed with the U.S. Securities and Exchange Commission (the “Commission”) on or about 28 February 2025 (the “Registration Statement”, which term does not include any other document or agreement whether or not specifically referred to therein or attached as an exhibit or schedule thereto) relating to the registration under the U.S. Securities Act of 1933, as amended, (the “Securities Act”) of ordinary shares of par value US$0.001 each of the Company (the “Ordinary Shares”). The Registration Statement contains a prospectus to be used for the public offering by the Company of up to 1,875,000 Ordinary Shares, including any Ordinary Shares issuable upon the exercise by the underwriters of their over-allotment option (the “IPO Shares”).
1. | DOCUMENTS REVIEWED |
For the purposes of giving this opinion, we have examined and relied upon copies of the following documents:
1.1 | a copy of the Registration Statement; and |
1.2 | a draft of the preliminary prospectus (the “Prospectus”) contained in the Registration Statement which is in substantially final form. |
2 | ASSUMPTIONS |
We have assumed:
2.1 | the genuineness and authenticity of all signatures and the conformity to the originals of all copies (whether or not certified) examined by us and the authenticity and completeness of the originals from which such copies were taken; |
2.2 | the accuracy and completeness of all factual representations made in the Registration Statement, the Prospectus and other documents reviewed by us; |
2.3 | that there is no provision of the law of any jurisdiction, other than the British Virgin Islands, which would have any implication in relation to the opinions expressed herein; |
2.4 | the validity and binding effect under the laws of the United States of America of the Registration Statement and the Prospectus and that the Registration Statement will be duly filed with or declared effective by the Commission; and |
2.5 | that the Prospectus, when published, will be in substantially the same form as that examined by us for purposes of this opinion. |
3 | QUALIFICATIONS |
3.1 | We have made no investigation of and express no opinion in relation to the laws of any jurisdiction other than the British Virgin Islands. |
3.2 | This opinion is to be governed by and construed in accordance with the laws of the British Virgin Islands and is limited to and is given on the basis of the current law and practice in the British Virgin Islands. |
4 | OPINION |
On the basis of and subject to the foregoing, we are of the opinion that the statements under the caption “Material Income Tax Consideration - BVI Taxation” in the Prospectus forming part of the Registration Statement, to the extent that they constitute statements of British Virgin Islands law, are accurate in all material respects and that such statements constitute our opinion.
We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the references to our firm under the caption “Material Income Tax Consideration” and “Legal Matters” in the Prospectus forming a part of the Registration Statement. In giving this consent, we do not hereby admit that we are within the category of persons whose consent is required under Section 7 of the Securities Act or the Rules and Regulations of the Commission promulgated thereunder.
Yours faithfully, | |
/s/ Conyers Dill & Pearman | |
Conyers Dill & Pearman |
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