Company: RGNT
Filing Date: 2025-05-05
Form Type: F-1/A
Source: 0001213900-25-039589
Chunk: 93

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-05
Form: F-1/A
Chunk 93
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 shareholder
who is aware that it possesses the power to determine the outcome of a vote at a meeting of the shareholders or to appoint or prevent
the appointment of a director or executive officer in the company has a duty of fairness toward the company. There is limited case law
available to assist us in understanding the nature of these duties or the implications of these provisions. These provisions may be interpreted
to impose additional obligations and liabilities on holders of our Ordinary Shares that are not typically imposed on shareholders of U.S.
companies.

General Risk Factors

We will continue to incur significant increased costs as a result of operating as a public company in the United States, and our management will be required to devote substantial time to new compliance initiatives.

As a public company whose
Ordinary Shares are listed in the United States, we are subject to an extensive regulatory regime, requiring us, among other things,
to maintain various internal controls and facilities and to prepare and file periodic and current reports and statements, including reports
on the effectiveness of our internal control over financial reporting pursuant to Section 404 of the Sarbanes-Oxley Act of 2002. Complying
with these requirements will be costly and time consuming. We will need to retain additional employees to supplement our current finance
staff, and we may not be able to do so in a timely manner, or at all. As a result, we may be prevented from adequately executing our
business strategy. Additionally, in the event that we are unable to demonstrate compliance with our obligations as a public company in
a timely manner, or are unable to produce timely or accurate financial statements, we may be subject to sanctions or investigations by
regulatory authorities, such as the SEC or NYSE American, and investors may lose confidence in our operating results and the price of
our Ordinary Shares could decline.

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Our independent registered
public accounting firm was not engaged to perform an audit of our internal control over financial reporting, and as long as we remain
an emerging growth company, as such term is defined in the JOBS Act, we will be exempt from the requirement to have an independent registered
public accounting firm perform such audit. Accordingly, no such opinion was expressed or will be expressed any during any such period.
Once we cease to qualify as an emerging growth company our independent registered public accounting firm will be required to attest to
our management’s annual assessment of the effectiveness of our internal controls over financial reporting, which will entail additional
costs and expenses.

Furthermore,