Company: GAUZ
Filing Date: 2025-07-03
Form Type: F-3
Source: 0001213900-25-061387
Chunk: 39

Company: Gauzy Ltd.
Filing Date: 2025-07-03
Form: F-3
Chunk 39
---
 under Israeli law will be passed upon for us by
Gornitzky & Co., Tel Aviv, Israel.Certain legal matters with respect to U.S. law will be passed upon for us by Honigman
LLP, Detroit, Michigan.

<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 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'>24

ENFORCEABILITY OF CIVIL LIABILITIES AND AGENT FOR
SERVICE OF PROCESS IN THE UNITED STATES</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 this
prospectus, most 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 substantially all 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, Gornitzky & Co., 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 an alleged violation of U.S. securities laws reasoning
that Israel is not the most appropriate forum to bring such a claim. In addition, even if an Israeli court agrees to hear a claim, it
may determine that Israeli law and not U.S. law is applicable to the claim. If U.S. law is found to be applicable, the content
of applicable U.S. law must be proved as a fact by expert witnesses which can be a time-consuming and costly process. Certain
matters of procedure may also be governed by Israeli law.

We have irrevocably appointed
Gauzy USA, Inc. as our agent to receive service of process in any action against us in any U.S. federal or state court arising out
of this offering or any purchase or sale of securities in connection with this