Company: BNRG
Filing Date: 2025-04-09
Form Type: DRS
Source: 0001213900-25-030015
Chunk: 59

Company: Brenmiller Energy Ltd.
Filing Date: 2025-04-09
Form: DRS
Chunk 59
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 law will be passed upon for us by Sullivan & Worcester Tel Aviv (Har-Even & Co.), Tel Aviv, Israel. Certain legal
matters related to the offering will be passed upon for the placement agent by Blank Rome LLP, New York, New York.

<div align='center'>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 our 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.

<div align='center'>33

ENFORCEABILITY OF CIVIL LIABILITIES</div>

We are incorporated under
the laws of the State of Israel. Service of process upon us and upon our directors and officers and the Israeli experts named in the registration
statement of which this prospectus forms a part, a substantial majority of whom reside outside of the United States, may be difficult
to obtain within the United States. Furthermore, because substantially all of our assets and a substantial of our directors and officers
are located outside of the United States, any judgment obtained in the United States against us or any of our directors and officers may
not be collectible within the United States.

We have been informed by our
legal counsel in Israel, Sullivan & Worcester Israel (Har-Even & Co.), Tel Aviv, Israel, that it may be difficult to assert U.S.
securities law claims in original actions instituted in Israel. Israeli courts may refuse to hear a claim based on a violation of U.S.
securities laws because Israel is not the most appropriate forum to bring such a claim. In addition, even if an Israeli court agrees to
hear a claim, if U.S. law is found to be applicable, the content of applicable U.S. law must be proved as a fact which can be a time-consuming
and costly process. Certain matters of the procedure will also be governed by Israeli law.

Subject to specified time
limitations and legal procedures, Israeli courts may enforce a U.S. judgment in a civil matter which, subject to certain exceptions, is
non-appealable, including judgments