Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 78

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 78
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 imposed with respect to the resulting tax attributable to each such other taxable year.
In addition, if the U.S. Internal Revenue Service, or the IRS, determines that we are a PFIC for a year with respect to which we have
determined that we were not a PFIC, it may be too late for a U.S. taxpayer to make a timely QEF or mark-to-market election. U.S. taxpayers
that have held our Ordinary Shares during a period when we were a PFIC will be subject to the foregoing rules, even if we cease to be
a PFIC in subsequent years, subject to exceptions for U.S. taxpayer who made a timely QEF or mark-to-market election. A U.S. taxpayer
can make a QEF election by completing the relevant portions of and filing IRS Form 8621 in accordance with the instructions thereto.
We do not intend to notify U.S. taxpayers that hold our Equity Securities if we believe we will be treated as a PFIC for any taxable
year in order to enable U.S. taxpayers to consider whether to make a QEF election. In addition, we do not intend to furnish such U.S.
taxpayers annually with information needed in order to complete IRS Form 8621 and to make and maintain a valid QEF election for any year
in which we are a PFIC. QEF election and mark-to-market election would be unavailable with respect to our warrants. U.S. taxpayers that
hold our Equity Securities are strongly urged to consult their tax advisors about the PFIC rules, including tax return filing requirements
and the eligibility, manner, and consequences to them of making a QEF or mark-to-market election with respect to our Ordinary Shares
in the event that we are a PFIC. See “Taxation— Certain Material U.S. Federal Income Tax Considerations—Passive Foreign
Investment Companies” for additional information.

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We have broad discretion to determine how to use the funds raised in this offering, and may use them in ways that may not enhance our operating results or the price of our Ordinary Shares.

Our management will have
broad discretion over the use of proceeds from this offering, and we could spend the proceeds from this offering in ways our shareholders
may not agree with or that do not yield a favorable return, if at all. We currently expect to use the net proceeds of this offering,
together with our existing cash and cash equivalents, to expand our operations, train additional physicians