Company: GAUZ
Filing Date: 2025-07-03
Form Type: F-3
Source: 0001213900-25-061387
Chunk: 38

Company: Gauzy Ltd.
Filing Date: 2025-07-03
Form: F-3
Chunk 38
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 that stabilize, maintain or otherwise affect the
market price of the securities at levels above those that might otherwise prevail in the open market, including, for example, by entering
stabilizing bids, effecting syndicate covering transactions or imposing penalty bids.

Underwriters and agents
may be customers of, engage in transactions with, or perform services for us and our affiliates in the ordinary course of business.

Each series of securities
will be a new issue of securities and will have no established trading market, other than our ordinary shares, which are listed on the
Nasdaq Global Market. Any underwriters to whom securities are sold for public offering and sale may make a market in the securities, but
such underwriters will not be obligated to do so and may discontinue any market making at any time without notice. The securities, other
than our ordinary shares, may or may not be listed on a national securities exchange.

<div align='center'>23

TAXATION</div>

Material tax consequences
relating to the purchase, ownership and disposition of any of the securities registered by this prospectus will be set forth in the applicable
prospectus supplement(s) relating to the offering of such securities.

<div align='center'>EXPENSES OF THE OFFERING</div>

The following table sets
forth the expenses (other than underwriting discounts and commissions or agency fees and other items constituting underwriters’
or agents’ compensation, if any) expected to be incurred by us in connection with a possible offering of the securities registered
under the registration statement of which this prospectus forms a part.

| SEC Registration Fee             |     | $ | 22,965 |
| FINRA filing fee                 |     |   | 23,000 |
| Legal fees and expenses          |     |   |      * |
| Accountants’ fees and expenses   |     |   |      * |
| Printing expenses                |     |   |      * |
| Transfer agent fees and expenses |     |   |      * |
| Miscellaneous                    |     |   |      * |
| Total                            |     |   |      * |

| * | Estimated fees and expenses are not presently known. If required, to be provided by a prospectus supplement or as an exhibit to a Current Report on Form 6-K that is incorporated by reference into this prospectus. |

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

Certain legal matters
with respect to Israeli law and with respect to the validity of the offered securities