Company: RGNT
Filing Date: 2025-02-12
Form Type: DRS/A
Source: 0001213900-25-012299
Chunk: 34

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-02-12
Form: DRS/A
Chunk 34
---
 general lack of currency hedging arrangements to protect
us from fluctuations in the exchange rates of the NIS and other foreign currencies in relation to the U.S. dollar (and/or from inflation
of such foreign currencies), we may be exposed to material adverse effects from such movements. Our exchange rate exposure may change
over time as our business evolves and could result in increased costs or reduced revenue and could affect our actual cash flow. Changes
in the relative values of currencies occur regularly and, in some instances, may have a significant impact on our operating results. The
rate of inflation in Israel or in currency exchange rates may materially change and we might not be able to effectively mitigate these
risks.

The outcome of any future claims and litigation could have a material adverse impact on our business, financial condition and results of operations.

We may, from time to time,
be party to litigation in the normal course of business, including class action lawsuits. Due to the inherent uncertainties of litigation,
the final outcome of these lawsuits may differ substantially from our expectations and we may not be able to determine the amount of any
potential losses we may incur. In the event we are required or determine to pay amounts in connection with any such lawsuits, such amounts
could be significant and could have a material adverse impact on our liquidity, business, financial condition and results of operations.

<div align='center'>24</div>

Certain of our directors, director nominees and/or officers may have interests that compete with ours and our shareholders.

Certain of our directors currently
own, operate and manage other entities, which may have similar or different objectives than ours. Such activities could detract from the
time these people have to allocate to our affairs. The terms of such agreements may not be as favorable to us as those that could be obtained
from a third party. Moreover, certain of our directors and officers are affiliated with our current shareholders, and may have different
interests than other shareholders. For additional information regarding related party transactions and potential conflicts of interest,
see “Certain Relationships and Related Party Transactions.” Under the Israeli Companies Law, 5759-1999, or the Companies Law,
office holders must promptly disclose to us any direct or indirect personal interest that he or she may have and all related material
information or documents known to him or her relating to any existing or proposed transaction by us. See “Fiduciary Duties and Approval
of Specified Related Party Transactions and Compensation Under Israeli Law—Disclosure of Personal Interests of an Office Holder
and Approval