Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 208

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 208
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701

In general, under Rule 701,
any of our employees, directors, officers, consultants or advisors who received or purchased Ordinary Shares from us under our incentive
option plan or other written agreement before the closing of this offering is entitled to resell these shares.

The SEC has indicated that
Rule 701 will apply to typical share options granted by an issuer before it becomes subject to the reporting requirements of the
Exchange Act, along with the shares acquired upon exercise of these options, including exercises after the closing of this offering.
Securities issued in reliance on Rule 701 are restricted securities and, subject to the contractual restrictions described above
(see “Lock-Up Agreements”), may be sold beginning 90 days after the closing of this offering in reliance on Rule 144
by:

| ● | persons other than affiliates, 
 without restriction; and       |

| ● | affiliates, subject to                                                                                                        
 the manner-of-sale, current public information and filing requirements of Rule 144, in each case, without compliance with the 
 six-month holding period requirement of Rule 144.                                                                             |

<div align='center'>125

TAXATION</div>

The following description
is not intended to constitute a complete analysis of all tax consequences relating to the ownership or disposition of our securities
offered hereby. You should consult your own tax advisor concerning the tax consequences of your particular situation, as well as any
tax consequences that may arise under the laws of any state, local, foreign, including Israeli, or other tax jurisdictions.

Certain Israeli Tax Considerations

The following is a brief
summary of the material Israeli income tax laws applicable to us. This section also contains a discussion of material Israeli tax consequences
concerning the ownership and disposition of our Ordinary Shares. This summary does not discuss all the aspects of Israeli tax law that
may be relevant to a particular investor in light of his or her personal investment circumstances or to some types of investors subject
to special treatment under Israeli law. Examples of this kind of investor include residents of Israel or investors in securities who
are subject to special tax regimes not covered in this discussion. To the extent that the discussion is based on new tax legislation
that has not yet been subject to judicial or administrative interpretation, we cannot assure you that the appropriate tax authorities
or the courts will accept the views expressed in this discussion. This summary is based on laws and regulations in effect as of the date
hereof and does not take into account possible future amendments which may be under consideration.

You are urged to