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  <p style="text-align: center; margin-top: 0; margin-bottom: 0"><b>As filed with the Securities and Exchange Commission on January 2,
  2025</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><b>Registration No. 333-</b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p>
  
  <p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p>
  
  <!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</div></div><!-- Field: /Rule-Page -->
  
  <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>UNITED STATES</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>WASHINGTON, D.C. 20549</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><b>&nbsp;</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>FORM S-8</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933</b></p>
  
  <p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><b>&nbsp;</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>PTL LIMITED</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Exact Name of Registrant as Specified
  in its Charter)</p>
  
  <p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</p>
  
  <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <tr style="vertical-align: top">
      <td style="border-bottom: Black 1.5pt solid; width: 49%; text-align: center"><font style="font-size: 10pt"><b>British Virgin Islands</b></font></td>
      <td style="width: 2%">&nbsp;</td>
      <td style="border-bottom: Black 1.5pt solid; width: 49%; text-align: center"><font style="font-size: 10pt"><b>N/A</b></font></td></tr>
    <tr style="vertical-align: top">
      <td style="text-align: center"><font style="font-size: 10pt">(State or Other Jurisdiction of<br>
  
  Incorporation or Organization)</font></td>
      <td>&nbsp;</td>
      <td style="text-align: center"><font style="font-size: 10pt">(I.R.S. Employer<br>
  
  Identification No.)</font></td></tr>
    </table>
  <p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><b>&nbsp;</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>111 North Bridge Road</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&nbsp;#23-06A</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Peninsula Plaza</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Singapore 179098</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Tel: +65 90573550<br>
  
  (Address, including zip code, and telephone number, including area code, of registrant&#8217;s principal executive&nbsp;offices)</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&nbsp;</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>PTL Limited 2024 Equity Incentive
  Plan</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9.55pt; text-align: center">(Full Title of the Plan)</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Cogency Global Inc.</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>122 East 42nd Street, 18th Floor</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>New York, NY 10168</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Name and Address of Agent for Service<b>)</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&nbsp;</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>+1 (800) 221-0102</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Telephone Number, Including Area Code, of Agent
  for Service)</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>&nbsp;</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Copy To:</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>William S. Rosenstadt, Esq.</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Mengyi &#8220;Jason&#8221; Ye, Esq.</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Ortoli Rosenstadt LLP<br>
  366 Madison Avenue, 3rd Floor<br>
  New York, NY 10017<br>
  Tel: +1-212-588-0022</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Fax: +1-212-826-9307</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><b>&nbsp;</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of &#8220;large
  accelerated filer,&#8221; &#8220;accelerated filer&#8221; and &#8220;smaller reporting company&#8221; in Rule 12b-2 of the Exchange Act.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <tr style="vertical-align: top">
      <td style="text-align: justify; width: 25%"><font style="font-size: 10pt">Large accelerated filer</font></td>
      <td style="text-align: justify; width: 25%">&#9744;</td>
      <td style="text-align: justify; width: 25%"><font style="font-size: 10pt">Accelerated filer</font></td>
      <td style="width: 25%; text-align: right">&#9744;</td></tr>
    <tr style="vertical-align: top">
      <td style="text-align: justify"><font style="font-size: 10pt">Non-accelerated filer</font></td>
      <td style="text-align: justify">&#9746;</td>
      <td style="text-align: justify"><font style="font-size: 10pt">Smaller reporting company</font></td>
      <td style="text-align: right">&#9744;</td></tr>
    <tr style="vertical-align: top">
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify">&nbsp;</td>
      <td style="text-align: justify"><font style="font-size: 10pt">Emerging growth company</font></td>
      <td style="text-align: right">&#9746;</td></tr>
    </table>
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. <font style="font-family: Wingdings">&uml;</font></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</p>
  
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  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</p>
  
  <p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></p>
  
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  <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>EXPLANATORY NOTE</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This registration statement (this &#8220;Registration
  Statement&#8221;) is filed by&nbsp;PTL Limited, a British Virgin Islands exempted company to register securities issuable pursuant to
  the PTL Limited 2024 Equity Incentive Plan (as amended and restated, &#8220;the 2024 Equity Incentive Plan&#8221;). The securities registered
  hereby consist of 1,000,000 ordinary shares of no par value (the &#8220;Ordinary Shares&#8221;) of the Registrant, which represent the
  number of Ordinary Shares that were authorized under the 2024 Equity Incentive Plan.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to Rule 416(a) under the Securities Act
  of 1933, as amended (the &#8220;Securities Act&#8221;), this Registration Statement also covers an indeterminate number of additional
  shares which may be offered and issued to prevent dilution from share splits, share dividends or similar transactions as provided in the
  2024 Equity Incentive Plan. Any Ordinary Shares covered by an award granted under the 2024 Equity Incentive Plan (or portion of an award)
  that terminates, expires, lapses or repurchased for any reason will be deemed not to have been issued for purposes of determining the
  maximum aggregate number of Ordinary Shares that may be issued under the 2024 Equity Incentive Plan.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p>
  
  <!-- Field: Page; Sequence: 2 -->
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  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>PART I</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&nbsp;</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>INFORMATION REQUIRED IN THE 10(A) PROSPECTUS</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9.55pt; text-align: center"><b>&nbsp;</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The documents containing the information specified
  in &#8220;Item 1. Plan Information&#8221; and &#8220;Item 2. Registrant Information and Employee Plan Annual Information&#8221; of Part
  I of Form S-8 will be delivered to the participants in the 2024 Equity Incentive Plan as specified by Rule 428(b)(1) of the Securities
  Act. Such documents are not required to be, and are not, filed with the U.S. Securities and Exchange Commission (the &#8220;Commission&#8221;)
  either as part of this Registration Statement or as a prospectus or prospectus supplement pursuant to Rule 424 under the Securities Act.
  These documents and the documents incorporated by reference herein pursuant to Item 3 of Part II of this Registration Statement, taken
  together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7.95pt; text-align: justify; text-indent: 0.5in">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><font style="font-size: 10pt"><b>Item
  1. Plan Information.</b></font></p>
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not required to be filed with this Registration
  Statement.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><font style="font-size: 10pt"><b>Item
  2. Registrant Information and Employee Plan Annual Information.</b></font></p>
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7.95pt">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not required to be filed with this Registration
  Statement.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p>
  
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  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>PART II</b></p>
  
  <p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><b>&nbsp;</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</b></p>
  
  <p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><b>&nbsp;</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><font style="font-size: 10pt"><b>Item
  3. Incorporation of Documents by Reference.</b></font></p>
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&nbsp;</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following documents, which have been filed
  or furnished by PTL Limited (the &#8220;Registrant&#8221;) with the Commission, are incorporated in this Registration Statement by reference:</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</p>
  
  <table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
  <td style="width: 0.25in"></td><td style="width: 0.25in">(1)</td><td style="text-align: justify">The Registrant&#8217;s Prospectus, dated October 16, 2024, filed with the Commission pursuant to Rule
  424(b) under the Securities Act, relating to the Registration Statement on <a href="https://www.sec.gov/Archives/edgar/data/2016337/000121390024080530/ea0214964-f1a2_ptllimited.htm">Form F-1</a>, as amended (File No. 333-281097), which contains
  the Registrant&#8217;s audited financial statements for the fiscal years ended December 31, 2023 and 2022;</td></tr></table>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</p>
  
  <table cellpadding="0" cellspacing="0" width="100%" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
  <td style="width: 0.25in"></td><td style="width: 0.25in">(2)</td><td style="text-align: justify">The description of the Registrant&#8217;s Ordinary Shares of no par value, contained in the Registrant&#8217;s
  registration statement on <a href="https://www.sec.gov/Archives/edgar/data/2016337/000121390024082887/ea0216045-8a12b_ptllimited.htm">Form 8-A12B</a> filed on September 30, 2024 pursuant to Section 12(b) of the Securities Exchange Act of 1934, as
  amended (the &#8220;Exchange Act&#8221;) including any amendment or reports filed hereafter for the purpose of updating such description;
  and</td></tr></table>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</p>
  
  <table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
  <td style="width: 0.25in"></td><td style="width: 0.25in">(3)</td><td style="text-align: justify">The Registrant&#8217;s reports on From 6-K, filed with the Commission on <a href="https://www.sec.gov/Archives/edgar/data/2016337/000121390024088447/ea0217726-6k_ptllimited.htm">October,
                                                                   17, 2024</a>, <a href="https://www.sec.gov/Archives/edgar/data/2016337/000121390024094853/ea0220181-6k_ptllimited.htm">November 6,
                                                                   2024</a>, and <a href="https://www.sec.gov/Archives/edgar/data/2016337/000121390024113648/ea0226268-6k_ptllimited.htm">December 31, 2024</a>.</td></tr></table>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 59pt; text-indent: -27pt">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All documents filed with the Commission pursuant
  to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Action or after the date of this Registration Statement and prior to the filing
  of a post-effective amendment to this Registration Statement which indicates that all of the securities offered hereby have been sold
  or which deregisters all of the securities covered hereby then remaining unsold, shall also be deemed to be incorporated by reference
  into this Registration Statement and to be a part hereof from the date of the filing of such documents; provided, however, that documents
  or information deemed to have been furnished and not filed in accordance with the rules of the Commission shall not be deemed incorporated
  by reference into this Registration Statement.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any statement incorporated by reference herein
  shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein
  or in any other subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such
  statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this
  Registration Statement.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><font style="font-size: 10pt"><b>Item
  4. Description of Securities.</b></font></p>
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
  
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  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><font style="font-size: 10pt"><b>Item
  5. Interests of Named Experts and Counsel.</b></font></p>
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><font style="font-size: 10pt"><b>Item
  6. Indemnification of Directors and Officers.</b></font></p>
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s amended and restated memorandum
  and articles of association provides that, subject to certain limitations, the Company indemnifies against all expenses, including legal
  fees, and against all judgments, fines and amounts paid in settlement and reasonably incurred in connection with legal, administrative
  or investigative proceedings for any person who:</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</p>
  
  <table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
  <td style="width: 0.25in"></td><td style="width: 0.25in">&#9679;</td><td style="text-align: justify">is or was a party or is threatened to be made a party to any threatened, pending or completed proceedings,
  whether civil, criminal, administrative or investigative, by reason of the fact that the person is or was the Company<font style="font-family: Times New Roman, Times, Serif">&#8217;</font>s
  director; or</td></tr></table>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</p>
  
  <table cellpadding="0" cellspacing="0" width="100%" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
  <td style="width: 0.25in"></td><td style="width: 0.25in">&#9679;</td><td style="text-align: justify">is or was, at the Company<font style="font-family: Times New Roman, Times, Serif">&#8217;</font>s request,
  serving as a director or officer of, or in any other capacity is or was acting for, another body corporate or a partnership, joint venture,
  trust or other enterprise.</td></tr></table>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These indemnities only apply if the person acted
  honestly and in good faith with a view to the Company&#8217;s best interests and, in the case of criminal proceedings, the person had
  no reasonable cause to believe that his conduct was unlawful.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We intend to maintain insurance in relation to
  any of our directors or officers against any liability asserted against the directors or officers and incurred by the directors or officers
  in that capacity.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Insofar as indemnification for liabilities arising
  under the Securities Act may be permitted to the Registrant&#8217;s directors, officers or persons controlling the Registrant under the
  foregoing provisions, we have been informed that in the opinion of the Commission such indemnification is against public policy as expressed
  in the Securities Act and is therefore unenforceable.</p>
  
  <p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><font style="font-size: 10pt"><b>Item
  7. Exemption from Registration Claimed.</b></font></p>
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0"></p>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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      <div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
      <!-- Field: /Page -->
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><font style="font-size: 10pt"><b>Item
  8. Exhibits.</b></font></p>
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <tr>
      <td style="border-bottom: Black 1.5pt solid; vertical-align: top; width: 9%; text-align: left"><font style="font-size: 10pt"><b>Exhibit
      No.</b></font></td>
      <td style="vertical-align: top; width: 1%; padding-bottom: 1pt">&nbsp;</td>
      <td style="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 90%; text-align: center"><font style="font-size: 10pt"><b>Description</b></font></td></tr>
    <tr style="vertical-align: top; background-color: rgb(204,238,255)">
      <td><font style="font-size: 10pt">3.1</font></td>
      <td>&nbsp;</td>
      <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/2016337/000101376224002377/ea020897401ex3-1_ptllimited.htm"><font style="font-size: 10pt">Amended and Restated Memorandum and Articles of Association, filed as exhibit 3.1 to the Form F-1 filed on July 30, 2024 and incorporated by reference herein</font></a></td></tr>
    <tr style="vertical-align: top; background-color: White">
      <td><font style="font-size: 10pt">5.1*</font></td>
      <td>&nbsp;</td>
      <td style="text-align: justify"><a href="ea022485601ex5-1_ptlltd.htm"><font style="font-size: 10pt">Opinion of Ogier </font></a></td></tr>
    <tr style="vertical-align: top; background-color: rgb(204,238,255)">
      <td><font style="font-size: 10pt">10.1</font></td>
      <td>&nbsp;</td>
      <td style="text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/2016337/000121390024113648/ea022626801ex10-1_ptllimited.htm"><font style="font-size: 10pt">PTL Limited 2024 Equity Incentive Plan, filed as Exhibit 10.1 to the current report on Form 6-K filed on December 31, 2024 and incorporated by reference herein</font></a></td></tr>
    <tr style="vertical-align: top; background-color: White">
      <td><font style="font-size: 10pt">23.1*</font></td>
      <td>&nbsp;</td>
      <td style="text-align: justify"><a href="ea022485601ex5-1_ptlltd.htm"><font style="font-size: 10pt">Consent of Ogier (included in its opinion filed as Exhibit 5.1)</font></a></td></tr>
    <tr style="vertical-align: top; background-color: rgb(204,238,255)">
      <td><font style="font-size: 10pt">23.3*</font></td>
      <td>&nbsp;</td>
      <td style="text-align: justify"><a href="ea022485601ex23-3_ptlltd.htm"><font style="font-size: 10pt">Consent of J&amp;S Associate PLT</font></a></td></tr>
    <tr style="vertical-align: top; background-color: White">
      <td><font style="font-size: 10pt">24.1*</font></td>
      <td>&nbsp;</td>
      <td style="text-align: justify"><a href="#ptl_001"><font style="font-size: 10pt">Power of Attorney (included on the signature page to this Registration Statement)</font></a></td></tr>
    <tr style="vertical-align: top; background-color: rgb(204,238,255)">
      <td><font style="font-size: 10pt">107*</font></td>
      <td>&nbsp;</td>
      <td style="text-align: justify"><a href="ea022485601ex-fee_ptlltd.htm"><font style="font-size: 10pt">Filing fee table</font></a></td></tr>
    </table>
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3pt">&nbsp;</p>
  
  <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <tr style="vertical-align: top">
      <td style="width: 0.25in"><font style="font-size: 10pt">*</font></td>
      <td style="text-align: justify"><font style="font-size: 10pt">Filed herewith</font></td></tr>
    </table>
  <p style="font: 7pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><font style="font-size: 10pt"><b>Item
  9. Undertakings.</b></font></p>
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</p>
  
  <p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">(a) The undersigned registrant hereby
  undertakes:</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">(1)
  To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in; background-color: white">(i)
  To include any prospectus required by Section 10(a)(3) of the Securities Act;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in; background-color: white">(ii)
  To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration
  Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
  offered would not exceed that which was registered) and any deviation from the low or high and of the estimated maximum offering range
  may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
  and price represent no more than 20 percent change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration
  Fee&#8221; table in the effective Registration Statement; and</p>
  
  <p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in; background-color: white">(iii)
  To include any additional or changed material information with respect to the plan of distribution not previously disclosed in this Registration
  Statement;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><i>provided,
  however</i>, that the undertakings set forth in paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the information required to
  be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission
  by the registrant pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">(2)
  That, for the purpose of determining any liability under the&nbsp;Securities Act, each such post-effective amendment shall be deemed to
  be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be
  deemed to be the initial&nbsp;<i>bona fide</i>&nbsp;offering thereof.</p>
  
  <p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">(3)
  To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
  of the offering.</p>
  
  <p style="font: 7pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt; background-color: white">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">(b) The undersigned registrant
  hereby undertakes that, for purposes of determining any liability under the&nbsp;Securities Act, each filing of the registrant&#8217;s
  annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#8217;s
  annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be
  deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
  shall be deemed to be the initial&nbsp;<i>bona fide</i>&nbsp;offering thereof.</p>
  
  <p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">(c) Insofar as indemnification
  for liabilities arising under the&nbsp;Securities Act&nbsp;may be permitted to directors, officers and controlling persons of the registrant
  pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission such indemnification
  is against public policy as expressed in the&nbsp;Securities Act&nbsp;and is, therefore, unenforceable. In the event that a claim for
  indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer
  or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer
  or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the
  matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
  by it is against public policy as expressed in the&nbsp;Securities Act&nbsp;and will be governed by the final adjudication of such issue.</p>
  
  <p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></p>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
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      <div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></div>
      <!-- Field: /Page -->
  
  <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>SIGNATURES</b></p>
  
  <p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><b>&nbsp;</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
  Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all the requirements for filing
  on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in Hong Kong on January 2, 2025.</p>
  
  <p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</p>
  
  <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <tr style="vertical-align: top">
      <td>&nbsp;</td>
      <td colspan="2"><font style="font-size: 10pt"><b>PTL Limited</b></font></td></tr>
    <tr style="vertical-align: top">
      <td style="width: 60%">&nbsp;</td>
      <td style="width: 5%">&nbsp;</td>
      <td style="width: 35%">&nbsp;</td></tr>
    <tr style="vertical-align: top">
      <td>&nbsp;</td>
      <td><font style="font-size: 10pt">By:</font></td>
      <td style="border-bottom: Black 1.5pt solid"><font style="font-size: 10pt"><i>/s/ Ying Ying, Chow </i></font></td></tr>
    <tr style="vertical-align: top">
      <td>&nbsp;</td>
      <td><font style="font-size: 10pt">Name:</font></td>
      <td><font style="font-size: 10pt">Ying Ying, Chow</font></td></tr>
    <tr style="vertical-align: top">
      <td>&nbsp;</td>
      <td><font style="font-size: 10pt">Title:</font></td>
      <td><font style="font-size: 10pt">Chief Executive Officer and Director</font></td></tr>
    </table>
  <p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><a name="ptl_001"></a><b>POWER OF ATTORNEY</b></p>
  
  <p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><b>&nbsp;</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">KNOW ALL PERSONS BY THESE PRESENTS, that each
  person whose signature to this Registration Statement on Form S-8 appears below hereby constitutes and appoints Tak Wing Ho and Ying Ying
  Chow, and each of them acting individually and without the other, as his or her true and lawful attorneys-in-fact and agents, with full
  power of substitution and re-substitution, for him or her and in his or her name, place, and stead, in any and all capacities, to sign
  any and all amendments (including post-effective amendments, exhibits thereto and other documents in connection therewith) to this Registration
  Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission, granting
  unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite
  and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby
  ratifying and confirming all that said attorneys-in-fact and agents, or either of them individually, or their or his substitute or substitutes,
  may lawfully do or cause to be done by virtue hereof.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
  Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</p>
  
  <p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</p>
  
  
  
  <p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></p>
  
  <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <tr style="vertical-align: top">
      <td style="border-bottom: Black 1.5pt solid; width: 30%"><font style="font-size: 10pt"><b>Signature</b></font></td>
      <td style="width: 1%; padding-bottom: 1pt">&nbsp;</td>
      <td style="border-bottom: Black 1.5pt solid; width: 48%; text-align: center"><font style="font-size: 10pt"><b>Title</b></font></td>
      <td style="width: 1%; padding-bottom: 1pt">&nbsp;</td>
      <td style="border-bottom: Black 1.5pt solid; width: 20%; text-align: center"><font style="font-size: 10pt"><b>Date</b></font></td></tr>
    <tr style="vertical-align: top">
      <td style="padding-bottom: 1pt">&nbsp;</td>
      <td style="padding-bottom: 1pt">&nbsp;</td>
      <td style="padding-bottom: 1pt; text-align: center">&nbsp;</td>
      <td style="padding-bottom: 1pt">&nbsp;</td>
      <td style="padding-bottom: 1pt; text-align: center">&nbsp;</td></tr>
    <tr style="vertical-align: top">
      <td style="text-align: left; border-bottom: Black 1.5pt solid; padding-bottom: 1pt; vertical-align: bottom"><font style="font-size: 10pt"><i>/s/ Tak Wing, Ho</i></font></td>
      <td>&nbsp;</td>
      <td style="text-align: left"><font style="font-size: 10pt">Director, Chief Financial Officer, and the Chairman of the Board</font></td>
      <td>&nbsp;</td>
      <td style="text-align: center">January 2, 2025</td></tr>
    <tr style="vertical-align: top">
      <td style="white-space: nowrap"><font style="font-size: 10pt">Tak Wing, Ho</font></td>
      <td style="white-space: nowrap">&nbsp;</td>
      <td style="white-space: nowrap"><font style="font-size: 10pt">&nbsp;(Principal Financial and Accounting Officer)</font></td>
      <td style="white-space: nowrap">&nbsp;</td>
      <td style="white-space: nowrap; text-align: center">&nbsp;</td></tr>
    <tr style="vertical-align: top">
      <td style="white-space: nowrap">&nbsp;</td>
      <td style="white-space: nowrap">&nbsp;</td>
      <td style="white-space: nowrap">&nbsp;</td>
      <td style="white-space: nowrap">&nbsp;</td>
      <td style="white-space: nowrap; text-align: center">&nbsp;</td></tr>
    <tr style="vertical-align: top">
      <td style="border-bottom: Black 1.5pt solid; padding-bottom: 1pt"><font style="font-size: 10pt"><i>/s/ Ying Ying, Chow</i></font></td>
      <td>&nbsp;</td>
      <td><font style="font-size: 10pt">Chief Executive Officer and Director</font></td>
      <td>&nbsp;</td>
      <td style="text-align: center">January 2, 2025</td></tr>
    <tr style="vertical-align: top">
      <td style="white-space: nowrap"><font style="font-size: 10pt">Ying Ying, Chow</font></td>
      <td style="white-space: nowrap">&nbsp;</td>
      <td style="white-space: nowrap"><font style="font-size: 10pt">(Principal Executive Officer)&nbsp;</font></td>
      <td style="white-space: nowrap">&nbsp;</td>
      <td style="white-space: nowrap; text-align: center">&nbsp;</td></tr>
    <tr style="vertical-align: top">
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td style="text-align: center">&nbsp;</td></tr>
    <tr style="vertical-align: top">
      <td style="border-bottom: Black 1.5pt solid; padding-bottom: 1pt"><font style="font-size: 10pt"><i>/s/ Wai Hong, Lin</i></font></td>
      <td>&nbsp;</td>
      <td><font style="font-size: 10pt">Director</font></td>
      <td>&nbsp;</td>
      <td style="text-align: center">January 2, 2025</td></tr>
    <tr style="vertical-align: top">
      <td><font style="font-size: 10pt">Wai Hong, Lin</font></td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td style="text-align: center">&nbsp;</td></tr>
    <tr style="vertical-align: top">
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td style="text-align: center">&nbsp;</td></tr>
    <tr style="vertical-align: top">
      <td style="border-bottom: Black 1.5pt solid; padding-bottom: 1pt"><font style="font-size: 10pt"><i>/s/ Sze Ho, Chan</i></font></td>
      <td>&nbsp;</td>
      <td><font style="font-size: 10pt">Director</font></td>
      <td>&nbsp;</td>
      <td style="text-align: center">January 2, 2025</td></tr>
    <tr style="vertical-align: top">
      <td><font style="font-size: 10pt">Sze Ho, Chan</font></td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td style="text-align: center">&nbsp;</td></tr>
    <tr style="vertical-align: top">
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td style="text-align: center">&nbsp;</td></tr>
    <tr style="vertical-align: top">
      <td style="border-bottom: Black 1.5pt solid; padding-bottom: 1pt"><font style="font-size: 10pt"><i>/s/ Wai Ming, Yiu</i></font></td>
      <td>&nbsp;</td>
      <td><font style="font-size: 10pt">Director</font></td>
      <td>&nbsp;</td>
      <td style="text-align: center">January 2, 2025</td></tr>
    <tr style="vertical-align: top">
      <td><font style="font-size: 10pt">Wai Ming, Yiu</font></td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td>&nbsp;</td>
      <td style="text-align: center">&nbsp;</td></tr>
    </table>
  <p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</p>
  
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  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE
  UNITED STATES</b></p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Securities Act of 1933 as amended,
  the undersigned, the duly authorized representative in the United States of America, has signed this registration statement thereto in
  New York, NY on January 2, 2025.</p>
  
  <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>
  
  <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <tr style="vertical-align: top">
      <td>&nbsp;</td>
      <td colspan="2"><font style="font-size: 10pt">Cogency Global Inc.</font></td></tr>
    <tr style="vertical-align: top">
      <td>&nbsp;</td>
      <td colspan="2">&nbsp;</td></tr>
    <tr style="vertical-align: top">
      <td style="width: 60%">&nbsp;</td>
      <td style="width: 5%"><font style="font-size: 10pt">By:</font></td>
      <td style="border-bottom: Black 1.5pt solid; width: 35%"><font style="font-size: 10pt">/s/ <i>Colleen A. De Vries</i></font></td></tr>
    <tr style="vertical-align: top">
      <td>&nbsp;</td>
      <td><font style="font-size: 10pt">Name:</font></td>
      <td><font style="font-size: 10pt">Colleen A. De Vries</font></td></tr>
    <tr style="vertical-align: top">
      <td>&nbsp;</td>
      <td><font style="font-size: 10pt">Title:</font></td>
      <td><font style="font-size: 10pt">Senior Vice President</font></td></tr>
    </table>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea0224856-s8_ptlltd.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 52318}]
metadata_filer: {"company-data": {"conformed-name": "PTL Ltd", "cik": "0002016337", "assigned-sic": "5172", "organization-name": "07 Trade & Services", "irs-number": "000000000"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-284108", "film-number": "25500765"}, "business-address": {"street1": "ROOM 1112, 11/F, CC WU BUILDING", "street2": "302-8 HENNESSY ROAD, WAN CHAI", "city": "HONG KONG", "state": "K3", "zip": "00000", "phone": "00852 23593388"}, "mail-address": {"street1": "ROOM 1112, 11/F, CC WU BUILDING", "street2": "302-8 HENNESSY ROAD, WAN CHAI", "city": "HONG KONG", "state": "K3", "zip": "00000"}}
text: As filed with the Securities and Exchange Commission on January 2,
  2025
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933
  PTL LIMITED
  (Exact Name of Registrant as Specified
  in its Charter)
  British Virgin Islands
  N/A
  (State or Other Jurisdiction of
  Incorporation or Organization)
  (I.R.S. Employer
  Identification No.)
  111 North Bridge Road
  #23-06A
  Peninsula Plaza
  Singapore 179098
  Tel: +65 90573550
  (Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)
  PTL Limited 2024 Equity Incentive
  Plan
  (Full Title of the Plan)
  Cogency Global Inc.
  122 East 42nd Street, 18th Floor
  New York, NY 10168
  (Name and Address of Agent for Service
  )
  +1 (800) 221-0102
  (Telephone Number, Including Area Code, of Agent
  for Service)
  Copy To:
  William S. Rosenstadt, Esq.
  Mengyi "Jason" Ye, Esq.
  Ortoli Rosenstadt LLP
  366 Madison Avenue, 3rd Floor
  New York, NY 10017
  Tel: +1-212-588-0022
  Fax: +1-212-826-9307
  Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of "large
  accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☐
  Emerging growth company
  ☒
  If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
  ¨
  EXPLANATORY NOTE
  This registration statement (this "Registration
  Statement") is filed by PTL Limited, a British Virgin Islands exempted company to register securities issuable pursuant to
  the PTL Limited 2024 Equity Incentive Plan (as amended and restated, "the 2024 Equity Incentive Plan"). The securities registered
  hereby consist of 1,000,000 ordinary shares of no par value (the "Ordinary Shares") of the Registrant, which represent the
  number of Ordinary Shares that were authorized under the 2024 Equity Incentive Plan.
  Pursuant to Rule 416(a) under the Securities Act
  of 1933, as amended (the "Securities Act"), this Registration Statement also covers an indeterminate number of additional
  shares which may be offered and issued to prevent dilution from share splits, share dividends or similar transactions as provided in the
  2024 Equity Incentive Plan. Any Ordinary Shares covered by an award granted under the 2024 Equity Incentive Plan (or portion of an award)
  that terminates, expires, lapses or repurchased for any reason will be deemed not to have been issued for purposes of determining the
  maximum aggregate number of Ordinary Shares that may be issued under the 2024 Equity Incentive Plan.
  PART I
  INFORMATION REQUIRED IN THE 10(A) PROSPECTUS
  The documents containing the information specified
  in "Item 1. Plan Information" and "Item 2. Registrant Information and Employee Plan Annual Information" of Part
  I of Form S-8 will be delivered to the participants in the 2024 Equity Incentive Plan as specified by Rule 428(b)(1) of the Securities
  Act. Such documents are not required to be, and are not, filed with the U.S. Securities and Exchange Commission (the "Commission")
  either as part of this Registration Statement or as a prospectus or prospectus supplement pursuant to Rule 424 under the Securities Act.
  These documents and the documents incorporated by reference herein pursuant to Item 3 of Part II of this Registration Statement, taken
  together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.
  Item
  1. Plan Information.
  Not required to be filed with this Registration
  Statement.
  Item
  2. Registrant Information and Employee Plan Annual Information.
  Not required to be filed with this Registration
  Statement.
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item
  3. Incorporation of Documents by Reference.
  The following documents, which have been filed
  or furnished by PTL Limited (the "Registrant") with the Commission, are incorporated in this Registration Statement by reference:
  (1)
  The Registrant's Prospectus, dated October 16, 2024, filed with the Commission pursuant to Rule
  424(b) under the Securities Act, relating to the Registration Statement on
  Form F-1
  , as amended (File No. 333-281097), which contains
  the Registrant's audited financial statements for the fiscal years ended December 31, 2023 and 2022;
  (2)
  The description of the Registrant's Ordinary Shares of no par value, contained in the Registrant's
  registration statement on
  Form 8-A12B
  filed on September 30, 2024 pursuant to Section 12(b) of the Securities Exchange Act of 1934, as
  amended (the "Exchange Act") including any amendment or reports filed hereafter for the purpose of updating such description;
  and
  (3)
  The Registrant's reports on From 6-K, filed with the Commission on
  October,
                                                                   17, 2024
  ,
  November 6,
                                                                   2024
  , and
  December 31, 2024
  .
  All documents filed with the Commission pursuant
  to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Action or after the date of this Registration Statement and prior to the filing
  of a post-effective amendment to this Registration Statement which indicates that all of the securities offered hereby have been sold
  or which deregisters all of the securities covered hereby then remaining unsold, shall also be deemed to be incorporated by reference
  into this Registration Statement and to be a part hereof from the date of the filing of such documents; provided, however, that documents
  or information deemed to have been furnished and not filed in accordance with the rules of the Commission shall not be deemed incorporated
  by reference into this Registration Statement.
  Any statement incorporated by reference herein
  shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein
  or in any other subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such
  statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this
  Registration Statement.
  Item
  4. Description of Securities.
  Not applicable.
  II-
  1
  Item
  5. Interests of Named Experts and Counsel.
  Not applicable.
  Item
  6. Indemnification of Directors and Officers.
  The Company's amended and restated memorandum
  and articles of association provides that, subject to certain limitations, the Company indemnifies against all expenses, including legal
  fees, and against all judgments, fines and amounts paid in settlement and reasonably incurred in connection with legal, administrative
  or investigative proceedings for any person who:
  ●
  is or was a party or is threatened to be made a party to any threatened, pending or completed proceedings,
  whether civil, criminal, administrative or investigative, by reason of the fact that the person is or was the Company
  '
  s
  director; or
  ●
  is or was, at the Company
  '
  s request,
  serving as a director or officer of, or in any other capacity is or was acting for, another body corporate or a partnership, joint venture,
  trust or other enterprise.
  These indemnities only apply if the person acted
  honestly and in good faith with a view to the Company's best interests and, in the case of criminal proceedings, the person had
  no reasonable cause to believe that his conduct was unlawful.
  We intend to maintain insurance in relation to
  any of our directors or officers against any liability asserted against the directors or officers and incurred by the directors or officers
  in that capacity.
  Insofar as indemnification for liabilities arising
  under the Securities Act may be permitted to the Registrant's directors, officers or persons controlling the Registrant under the
  foregoing provisions, we have been informed that in the opinion of the Commission such indemnification is against public policy as expressed
  in the Securities Act and is therefore unenforceable.
  Item
  7. Exemption from Registration Claimed.
  Not applicable.
  II-
  2
  Item
  8. Exhibits.
  Exhibit
      No.
  Description
  3.1
  Amended and Restated Memorandum and Articles of Association, filed as exhibit 3.1 to the Form F-1 filed on July 30, 2024 and incorporated by reference herein
  5.1*
  Opinion of Ogier
  10.1
  PTL Limited 2024 Equity Incentive Plan, filed as Exhibit 10.1 to the current report on Form 6-K filed on December 31, 2024 and incorporated by reference herein
  23.1*
  Consent of Ogier (included in its opinion filed as Exhibit 5.1)
  23.3*
  Consent of J&S Associate PLT
  24.1*
  Power of Attorney (included on the signature page to this Registration Statement)
  107*
  Filing fee table
  *
  Filed herewith
  Item
  9. Undertakings.
  (a) The undersigned registrant hereby
  undertakes:
  (1)
  To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
  (i)
  To include any prospectus required by Section 10(a)(3) of the Securities Act;
  (ii)
  To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration
  Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
  offered would not exceed that which was registered) and any deviation from the low or high and of the estimated maximum offering range
  may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
  and price represent no more than 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration
  Fee" table in the effective Registration Statement; and
  (iii)
  To include any additional or changed material information with respect to the plan of distribution not previously disclosed in this Registration
  Statement;
  provided,
  however
  , that the undertakings set forth in paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the information required to
  be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission
  by the registrant pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.
  (2)
  That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to
  be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be
  deemed to be the initial
  bona fide
  offering thereof.
  (3)
  To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
  of the offering.
  (b) The undersigned registrant
  hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant's
  annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's
  annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be
  deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
  shall be deemed to be the initial
  bona fide
  offering thereof.
  (c) Insofar as indemnification
  for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant
  pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission such indemnification
  is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for
  indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer
  or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer
  or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the
  matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
  by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
  II-
  3
  SIGNATURES
  Pursuant to the requirements of the Securities
  Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all the requirements for filing
  on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in Hong Kong on January 2, 2025.
  PTL Limited
  By:
  /s/ Ying Ying, Chow
  Name:
  Ying Ying, Chow
  Title:
  Chief Executive Officer and Director
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS, that each
  person whose signature to this Registration Statement on Form S-8 appears below hereby constitutes and appoints Tak Wing Ho and Ying Ying
  Chow, and each of them acting individually and without the other, as his or her true and lawful attorneys-in-fact and agents, with full
  power of substitution and re-substitution, for him or her and in his or her name, place, and stead, in any and all capacities, to sign
  any and all amendments (including post-effective amendments, exhibits thereto and other documents in connection therewith) to this Registration
  Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Commission, granting
  unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite
  and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby
  ratifying and confirming all that said attorneys-in-fact and agents, or either of them individually, or their or his substitute or substitutes,
  may lawfully do or cause to be done by virtue hereof.
  Pursuant to the requirements of the Securities
  Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.
  Signature
  Title
  Date
  /s/ Tak Wing, Ho
  Director, Chief Financial Officer, and the Chairman of the Board
  January 2, 2025
  Tak Wing, Ho
  (Principal Financial and Accounting Officer)
  /s/ Ying Ying, Chow
  Chief Executive Officer and Director
  January 2, 2025
  Ying Ying, Chow
  (Principal Executive Officer)
  /s/ Wai Hong, Lin
  Director
  January 2, 2025
  Wai Hong, Lin
  /s/ Sze Ho, Chan
  Director
  January 2, 2025
  Sze Ho, Chan
  /s/ Wai Ming, Yiu
  Director
  January 2, 2025
  Wai Ming, Yiu
  II-
  4
  SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE
  UNITED STATES
  Pursuant to the Securities Act of 1933 as amended,
  the undersigned, the duly authorized representative in the United States of America, has signed this registration statement thereto in
  New York, NY on January 2, 2025.
  Cogency Global Inc.
  By:
  /s/
  Colleen A. De Vries
  Name:
  Colleen A. De Vries
  Title:
  Senior Vice President
  II-
  5