Company: BNRG
Filing Date: 2025-06-13
Form Type: POS AM
Source: 0001213900-25-054302
Chunk: 64

Company: Brenmiller Energy Ltd.
Filing Date: 2025-06-13
Form: POS AM
Chunk 64
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including, among other assets, our Ordinary
Shares, unless such Ordinary Shares 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); and may be required
to file a Report of Foreign Bank and Financial Accounts if the aggregate value of the foreign financial accounts exceeds $10,000 at any
time during the calendar year. You should consult your own tax advisor as to the possible obligation to file such information report.

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LEGAL MATTERS</div>

Certain legal matters
concerning this offering were passed upon for us by Sullivan & Worcester LLP, New York, New York. Certain legal matters with respect
to the legality of the issuance of the securities offered by this prospectus and other legal matters concerning this offering relating
to Israeli law will be passed upon for us by Sullivan & Worcester Tel-Aviv (Har-Even & Co.), Tel Aviv, Israel.

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EXPERTS</div>

The financial statements
incorporated in this Prospectus by reference to the Annual Report on Form 20-F for the year ended December 31, 2024 have been so incorporated
in reliance on the report (which contains an explanatory paragraph relating to the Company’s ability to continue as a going concern
as described in Note 1C to the financial statements) of Kesselman & Kesselman, Certified Public Accountants (Isr.), a member firm
of PricewaterhouseCoopers International Limited, an independent registered public accounting firm, given on the authority of said firm
as experts in auditing and accounting.

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EXPENSES</div>

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

| SEC registration fee         |     | $ |   2,066 | * |
| FINRA filing fee             |     | $ |   3,500 | * |
| Printer fees and expenses    |     | $ |   2,000 | * |
| Legal fees and