Exhibit 8.2

 

September 5, 2023

Junee Limited

Studio 20, 11 F, International Plaza, 20 Sheung Yuet Road,

Kowloon Bay, Kowloon, Hong Kong

People’s Republic of China

Ladies and Gentlemen:

We have acted as counsel as to matters of United States tax law, to Junee Limited, a British Virgin Islands based holding company that provides interior design, fit-out and maintenance services to both residential and commercial clients in the Hong Kong interior design market by its wholly owned Hong Kong subsidiary, OPS Interior Design Consultant Ltd. (the “Company”), in connection with the preparation and filing of the Company’s registration statement on Form F-1 (Registration No. 333-266116), including any amendments or supplements thereto (as amended, the “Registration Statement”), under the Securities Act of 1933, as amended (the “Act”), as originally filed with the U.S. Securities and Exchange Commission (the “SEC”).

The facts, as we understand them, and upon which, with your permission, we rely in rendering the opinion herein, are set forth in the F-1 Registration Statement. For the purpose of our opinion, we have not made an independent investigation or audit of the facts set forth in the F-1 Registration Statement.

We have examined such documents and have reviewed such questions of law as we have considered necessary and appropriate for the purposes of our opinion set forth below. In rendering our opinions set forth below we have assumed the authenticity of all documents submitted to us as originals, the genuineness of all signatures and the conformity to authentic originals of all documents submitted to us as copies. We have also assumed the legal capacity for all purposes relevant hereto of all natural persons and, with respect to all parties to agreements or instruments relevant hereto other than the Company, that such parties had the requisite power and authority (corporate or otherwise) to execute, deliver and perform such agreements or instruments, that such agreements or instruments have been duly authorized by all requisite action (corporate or otherwise), executed and delivered by such parties and that such agreements or instruments are the valid, binding and enforceable obligations of such parties. As to questions of fact material to our opinion, we have relied upon factual statements and factual representations of officers of the Company.

Based upon and subject to the limitations, qualifications, exceptions and assumptions set forth herein, we are of the opinion that:

The statements made in the Registration Statement, under the caption “Material U.S. Federal Income Tax Consequences Applicable to U.S. Holders of Our Ordinary Shares,” to the extent such statements relate to matters of United States tax law, represent our opinion. This opinion is given under Item 601 of Regulation S-K, as our opinion regarding tax matters. All such statements are based upon laws and relevant interpretations thereof in effect as of the date of the prospectus, all of which are subject to change. We assume no obligation to inform you of any such change. Further, there can be no assurance that the Internal Revenue Service or a court will not take a contrary position.

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Our opinions expressed above are limited to certain aspects of the tax laws of the United States, and does not address the United States federal estate, gift, Medicare, and alternative minimum tax considerations, certain withholding or information reporting requirements, or any state, local and non-U.S. tax considerations relating to the ownership or disposition by you of the Ordinary Shares of the Company. We assume no obligation to revise or supplement this letter in the event of any changes in law or fact arising after the date hereof; provided, however, that our opinions set forth in the Registration Statement will be revised, if needed to remain accurate in all material respects as of the effective date of the Registration Statement.

We hereby consent to the references to our name in Company’s Registration Statement under the Act in relation to the Company’s initial public offering of a certain number of ordinary shares of the Company. We further consent to the filing of this letter as an exhibit to the Registration Statement and any amendments thereto and as an exhibit to any other SEC Filings.

We express no other opinion except as set forth above.

Very truly yours,

/s/ Hunter Taubman Fischer & Li LLC

Hunter Taubman Fischer & Li LLC

www.htflawyers.com | info@htflawyers.com

950 Third Avenue, 19^th Floor - New York, NY 10022 | Office: (212) 530-2210 | Fax: (212) 202-6380