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Item 16B. Code of Ethics

We have adopted a code of ethics (the “Code of Ethics”) that applies to all directors, officers and employees which is publicly available on our website at www.tnlmediagene.com. We will make any legally required disclosures regarding amendments to, or waivers of, provisions of our code of ethics on our Internet website at www.tnlmediagene.com. A copy of the Code of Ethics is included as Exhibit 11.1 to this annual report.

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