Company: RGNT
Filing Date: 2025-03-11
Form Type: F-1
Source: 0001213900-25-022350
Chunk: 240

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-03-11
Form: F-1
Chunk 240
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 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.

<div align='center'>144

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         |     | $ |     1,760.65 |
| Nasdaq listing fee           |     | $ |    50,000.00 |
| FINRA filing fee             |     | $ |     2,000.00 |
| Printer fees and expenses    |     | $ |    30,000.00 |
| Legal fees and expenses      |     | $ |   800,000.00 |
| Accounting fees and expenses |     | $ |    50,000.00 |
| Miscellaneous                |     | $ |   266,239.35 |
| Total                        |     | $ | 1,200,000.00 |

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

The validity of the issuance
of our securities offered in this prospectus and certain other matters of Israeli law will be passed upon for us by Doron Tikotzky Kantor
Gutman & Amit Gross, Israel. Certain matters of U.S. federal law will be passed upon for us by Greenberg Traurig, LLP, New York,
New York. Certain legal matters in connection with this offering will be passed upon for the underwriters by Sullivan &Worcester
Tel-Aviv (Har-Even &Co.), with respect to Israeli law, and Sullivan & Worcester LLP with respect to U.S. federal law.

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

The financial statements
of Regentis Biomaterials Ltd. as of December 31, 2023 and 2022, and for each of the two years in the period ended December 31, 2023,
included in this prospectus, have