Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 87

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 87
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, a merger may not be consummated unless at least 50 days have passed from the date on which a merger
proposal is filed by each merging company with the Israel Registrar of Companies and at least 30 days have passed from the date
on which the shareholders of both merging companies have approved the merger. In addition, a majority of each class of securities of
the target company must approve a merger. Moreover, a tender offer for all of a company’s issued and outstanding shares can only
be completed if the acquirer receives positive responses from the holders of at least 95% of the issued share capital. Completion of
the tender offer also requires approval of a majority of the offerees that do not have a personal interest in the tender offer, unless,
following consummation of the tender offer, the acquirer would hold at least 98% of our outstanding shares. Furthermore, the shareholders,
including those who indicated their acceptance of the tender offer, may, at any time within six months following the completion of the
tender offer, claim that the consideration for the acquisition of the shares does not reflect their fair market value, and petition an
Israeli court to alter the consideration for the acquisition accordingly, unless the acquirer stipulated in its tender offer that a shareholder
that accepts the offer may not seek such appraisal rights, and the acquirer or the company published all required information with respect
to the tender offer prior to the tender offer’s response date.

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Furthermore, Israeli tax
considerations may make potential transactions unappealing to us or to our shareholders whose country of residence does not have a tax
treaty with Israel exempting such shareholders from Israeli tax. For example, Israeli tax law does not recognize tax-free share exchanges
to the same extent as U.S. tax law. With respect to mergers, Israeli tax law allows for tax deferral in certain circumstances but makes
the deferral contingent on the fulfillment of a number of conditions, including, in some cases, a holding period of two years from the
date of the transaction during which sales and dispositions of shares of the participating companies are subject to certain restrictions.
Moreover, with respect to certain share swap transactions, the tax deferral is limited in time, and when such time expires, the tax becomes
payable even if no disposition of the shares has occurred. These provisions could delay, prevent or impede an acquisition of us or our
merger with another company, even if such