Company: NCEL
Filing Date: 2025-09-25
Form Type: F-1
Source: 0001213900-25-091697
Chunk: 65

Company: NewcelX Ltd.
Filing Date: 2025-09-25
Form: F-1
Chunk 65
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 sale of the securities. With the exception of the SEC registration
fee, all amounts are estimates:

| SEC registration fee                          |     | $ |  1,553.97 |
| Printer fees and expenses                     |     | $ |  5,000.00 |
| Legal fees and expenses                       |     | $ | 35,000.00 |
| Accounting and professional fees and expenses |     | $ | 50,000.00 |
| Miscellaneous                                 |     | $ |  1,000.00 |
| Total                                         |     | $ | 92,553.97 |

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

Certain legal matters concerning
this prospectus will be passed upon for us by Sullivan & Worcester LLP, New York, New York. Certain legal matters with
respect to Swiss law will be passed upon for us by Baker McKenzie Switzerland AG, Zurich, Switzerland.

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

The financial statements of
NLS Pharmaceutics Ltd. as of December 31, 2023 and for each of the two years in the period ended December 31, 2023 incorporated in this
prospectus by reference to the Annual Report on Form 20-F for the year ended December 31, 2023 have been so incorporated in reliance on
the report (which contains an explanatory paragraph relating to NLS’s ability to continue as a going concern as described in Note 1
to the financial statements) of PricewaterhouseCoopers AG, an independent registered public accounting firm, given on the authority of
said firm as experts in auditing and accounting.

The financial statements of
NLS Pharmaceutics Ltd. as of December 31, 2024 incorporated into 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
the Company’s ability to continue as a going concern as described in Note 1 to the financial statements) of Marcum LLP, an independent
registered public accounting firm, given on the authority of said firm as experts in auditing and accounting.

The financial statements of
Kadimastem included in this prospectus, for the years ended December 31, 2024 and December 31, 2023, have been audited by Kost Forer Gabbay
& Kasierer, a Member of EY Global