Company: BNRG
Filing Date: 2025-05-01
Form Type: F-1/A
Source: 0001213900-25-038040
Chunk: 64

Company: Brenmiller Energy Ltd.
Filing Date: 2025-05-01
Form: F-1/A
Chunk 64
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 | $ |  75,000 |
| Accounting and professional fees and expenses               |     | $ |  35,000 |
| Total                                                       |     | $ | 235,437 |

<div align='center'>LEGAL MATTERS</div>

Certain legal matters concerning
the legality of the issuance of the securities offered by this prospectus and other legal matters concerning this offering will be passed
upon for us by Sullivan & Worcester LLP, New York, New York. Certain legal matters with respect to the legality of the issuance of
the securities offered by this prospectus and other legal matters concerning this offering relating to Israeli law will be passed upon
for us by Sullivan & Worcester Tel Aviv (Har-Even & Co.), Tel Aviv, Israel. Certain legal matters related to the offering will
be passed upon for the placement agent by Blank Rome LLP, New York, New York.

<div align='center'>EXPERTS</div>

The financial statements incorporated
in this Prospectus by reference to the Annual Report on Form 20-F for the year ended December 31, 2024 have been so incorporated in reliance
on the report (which contains an explanatory paragraph relating to our ability to continue as a going concern as described in Note 1C
to the financial statements) of Kesselman & Kesselman, Certified Public Accountants (Isr.), a member firm of PricewaterhouseCoopers
International Limited, an independent registered public accounting firm, given on the authority of said firm as experts in auditing and
accounting.

<div align='center'>ENFORCEABILITY OF CIVIL LIABILITIES</div>

We are incorporated under
the laws of the State of Israel. Service of process upon us and upon our directors and officers and the Israeli experts named in the registration
statement of which this prospectus forms a part, a substantial majority of whom reside outside of the United States, may be difficult
to obtain within the United States. Furthermore, because substantially all of our assets and a substantial of our directors and officers
are located outside of the United States, any judgment obtained in the United States against us or any of our directors and officers may
not be collectible within the United States.

We have been informed by our
legal counsel in Israel, Sullivan & Worcester Israel (Har-Even & Co.), Tel Aviv, Israel, that it may be difficult to assert U.S.
securities law claims in original actions instituted in Israel. Israeli courts may refuse to hear a claim based on a violation of