Initial Statement of Beneficial Ownership

This filing reports the initial statement of beneficial ownership for Tam Son I, a reporting owner with CIk 0002069216, for Epsium Enterprise Ltd (EPSM). The reporting owner, who is a director, officer (Chief Executive Officer), and ten percent owner, reported ownership of 14390 shares and 10774000 shares of Class A Ordinary Share, all held directly. The filing date was March 18, 2026.