Company: RGNT
Filing Date: 2025-05-19
Form Type: F-1/A
Source: 0001213900-25-045479
Chunk: 243

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-19
Form: F-1/A
Chunk 243
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 with the price at which they may purchase shares through exercise of the
over-allotment option. If the underwriters sell more shares than could be covered by exercise of the over-allotment option and, therefore,
have a naked short position, the position can be closed out only by buying shares in the open market. A naked short position is more likely
to be created if the underwriters are concerned that after pricing there could be downward pressure on the price of the Ordinary Shares
in the open market that could adversely affect investors who purchase in the offering.

Penalty bids permit the underwriters
to reclaim a selling concession from a syndicate member when the Ordinary Shares originally sold by that syndicate member are purchased
in stabilizing or syndicate covering transactions to cover syndicate short positions.

These stabilizing transactions,
syndicate covering transactions and penalty bids may have the effect of raising or maintaining the market price of our Ordinary Shares
or preventing or retarding a decline in the market price of our Ordinary Shares. As a result, the price of our Ordinary Shares in the
open market may be higher than it would otherwise be in the absence of these transactions. Neither we nor the underwriters make any representation
or prediction as to the effect that the transactions described above may have on the price of our Ordinary Shares. These transactions
may be affected in the over-the-counter market or otherwise and, if commenced, may be discontinued at any time.

Other Relationships

The underwriters and their
affiliates may in the future provide various advisory, investment and commercial banking and other services for us in the ordinary course
of business, for which they may receive customary fees and commissions. However, we have not yet had, and have no present arrangements
with the underwriters for any further services.

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EXPENSES</div>

Set forth below is an itemization
of the total expenses, excluding underwriting discounts, expected to be incurred in connection with the offer and sale of the securities
offered by us. With the exception of the SEC registration fee, all amounts are estimates:

| SEC registration fee         |     | $ |     2,057.76 |
| NYSE American listing fee    |     | $ |    50,000.00 |
| FINRA filing fee             |     | $ |     2,516.10 |
| Printer fees and expenses    |     | $ |    30,000.00 |
| Legal fees and expenses      |     |