Company: DRTSW
Filing Date: 2025-03-12
Form Type: 20-F
Source: 0001213900-25-023187
Chunk: 88

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-03-12
Form: 20-F
Item: Item 3
Chunk 88
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 those plans in the event of
a disaster or emergency, our business would be harmed.

Risks Related to Being a Public Company

We are incurring increased costs as a result
of operating as a public company, and our management will devote substantial time to compliance initiatives.

As a public company subject
to reporting requirements in the United States, we are incurring significant legal, accounting and other expenses that we did not incur
as a private company, and these expenses may increase even more after we are no longer an emerging growth company, as defined in Section
2(a) of the Securities Act. As a public company, we are subject to the reporting requirements of the Exchange Act, the Sarbanes-Oxley
Act, the Dodd-Frank Wall Street Reform and Consumer Protection Act, as well as rules adopted, and to be adopted, by the SEC and Nasdaq.
Our management and other personnel need to devote a substantial amount of time to these compliance initiatives. Moreover, these rules
and regulations have substantially increased our legal and financial compliance costs and to make some activities more time-consuming
and costly. The increased costs have increased our net loss. For example, these rules and regulations have made it more difficult and
more expensive for us to obtain director and officer liability insurance and we have been forced to accept reduced policy limits or incur
substantially higher costs to maintain the same or similar coverage. We cannot predict or estimate the amount or timing of additional
costs we may incur to respond to these requirements. The impact of these requirements could also make it more difficult for us to attract
and retain qualified persons to serve on our board of directors, our board committees or as executive officers.

An active market for our securities has
not developed to provide adequate liquidity.

An active trading market may
not be sustained for our securities. The lack of an active market may impair your ability to sell your shares at the time you wish to
sell them or at a price that you consider reasonable. An inactive market may also impair our ability to raise capital by selling our securities
and may impair our ability to acquire other companies by using our shares as consideration.

Our internal controls over financial reporting
may not be effective and our independent registered public accounting firm may not be able to certify as to their effectiveness, which
could have a significant and adverse effect on our business and reputation.

We are subject to the reporting
requirements of the Securities Act, the Exchange Act, the Sarbanes-Oxley Act and the rules and regulations of Nasdaq