Company: GAUZ
Filing Date: 2025-03-11
Form Type: 20-F
Source: 0001213900-25-022437
Chunk: 138

Company: Gauzy Ltd.
Filing Date: 2025-03-11
Form: 20-F
Item: Item 16C
Chunk 138
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ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES

Kesselman &
Kesselman, Certified Public Accountants (Isr.) a member firm of PricewaterhouseCoopers International Limited, or PwC, an
independent registered public accounting firm, has served as our principal independent registered public accounting firm for
the year ended December 31, 2024, and 2023.

The following table provides information regarding
fees paid or to be paid by us to PwC for the years ended December 31, 2024 and 2023:

                              Year Ended December 31,                                      
  (Dollars)                   2024                                      2023               
 ───────────────────────────────────────────────────────────────────────────────────────────
  Audit fees (1)              $                            465,000      $         471,500  
  Audit-related fees (2)                                   130,880                 37,500  
  Tax fees (3)                                               4,400                  1,200  
  All Other fees (4)                                        35,200                         
  Total                       $                            635,480      $         510,200  

  (1)      Audit                                                                                                            

  (2)      Audit-related fees consist mainly of services in connection with our initial public offering.  

  (3)      Tax                                                                                            

  (4)      Tax fees consist of fees for professional services for tax due diligence  

ITEM 16D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES