Company: RGNT
Filing Date: 2025-01-27
Form Type: DRS/A
Source: 0001213900-25-006676
Chunk: 241

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-01-27
Form: DRS/A
Chunk 241
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 judgment is executory in the state in which it was given. |

Even if these conditions are met, an
Israeli court will not declare a foreign civil judgment enforceable if:

| ● | the judgment was given in a state whose laws do not provide for the enforcement of judgments of Israeli courts (subject to exceptional cases); |

| ● | the enforcement of the judgment is likely to prejudice the sovereignty or security of the State of Israel; |

| ● | the judgment was obtained by fraud; |

| ● | the opportunity given to the defendant to bring its arguments and evidence before the court was not reasonable in the opinion of the Israeli court; |

| ● | the judgment was rendered by a court not competent to render it according to the laws of private international law as they apply in Israel; |

| ● | the judgment is contradictory to another judgment that was given in the same matter between the same parties and that is still valid; or |

| ● | at the time the action was brought in the foreign court, a lawsuit in the same matter and between the same parties was pending before a court or tribunal in Israel. |

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. If proceedings were to be brought in Israel, all procedural matters would be governed by Israeli law.

If a foreign judgment is enforced
by an Israeli court, it generally will be payable in Israeli currency, which can then be converted into non-Israeli currency and transferred
out of Israel. The usual practice in an action before an Israeli court to recover an amount in a non-Israeli currency is for the Israeli
court to issue a judgment for the equivalent amount in Israeli currency at the rate of exchange in force on the date of the judgment,
but the judgment debtor may make payment in foreign currency. Pending collection, the amount of the judgment of an Israeli court stated
in Israeli currency ordinarily will be linked to the Israeli consumer price index plus interest at the annual statutory rate set by Israeli
regulations prevailing at the time. Judgment creditors must bear the risk of unfavorable exchange rates.

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WHERE YOU CAN FIND MORE INFORMATION</div>

We have filed with the SEC
a registration statement on Form F-1 under the Securities Act relating to this offering of our Ordinary Shares. This prospectus does
not contain all of the information contained in the registration statement. The rules and regulations of the SEC allow