Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 226

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 226
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 advisor regarding the application of backup
withholding and the availability of and procedures for obtaining an exemption from backup withholding in your particular circumstances.

Certain U.S. Holders with
interests in “specified foreign financial assets” (including, among other assets, our Equity Securities, unless such Equity
Securities are held on such U.S. Holder’s behalf through a financial institution) may be required to file an information report
with the IRS if the aggregate value of all such assets exceeds $50,000 on the last day of the taxable year or $75,000 at any time during
the taxable year (or such higher dollar amount as may be prescribed by applicable IRS guidance). You should consult your own tax advisor
as to the possible obligation to file such information report.

Certain U.S. Holders will
be required to file an IRS Form 926 (Return by a U.S. Transferor of Property to a Foreign Corporation) to report a transfer of cash or
other property to us. Substantial penalties may be imposed on a U.S. Holder that fails to comply with this reporting requirement. Each
U.S. Holder is urged to consult with its own tax advisor regarding this reporting obligation.

<div align='center'>134

UNDERWRITING</div>

ThinkEquity LLC is acting
as the representative of the several underwriters. On , 2025, we entered into an underwriting agreement
with the Representative, or the Underwriting Agreement. Subject to the terms and conditions of the Underwriting Agreement, we have agreed
to sell, and each underwriter named below has severally agreed to purchase, the number of Ordinary Shares listed next to each underwriter’s
name in the following table, at the public offering price less the underwriting discounts set forth on the cover page of this prospectus.

| Underwriters    |     | Number of 
 Ordinary  
 Shares    |
| ThinkEquity LLC |     |           |
| Total           |     |           |

The underwriters have committed
to purchase all of the Ordinary Shares offered by us in this offering other than those covered by the over-allotment option described
below. The obligations of the underwriter may be terminated upon the occurrence of certain events specified in the Underwriting Agreement.
Furthermore, pursuant to the Underwriting Agreement, the underwriters’ obligations are subject to customary conditions, representations,
and warranties, such as receipt by the underwriters of officers’ certificates and legal opinions.

The underwriters are offering
Ordinary Shares subject to prior sale when