Company: DRTSW
Filing Date: 2025-03-12
Form Type: 20-F
Source: 0001213900-25-023187
Chunk: 90

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-03-12
Form: 20-F
Item: Item 3
Chunk 90
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 of the combined company could decline. In addition, if we are unable
to continue to meet these requirements, we may not be able to maintain listing on Nasdaq.

Our independent registered
public accounting firm is not required to formally attest to the effectiveness of its internal control over financial reporting until
after we are no longer an emerging growth company. At such time, our independent registered public accounting firm may issue a report
that is adverse in the event it is not satisfied with the level at which our controls are documented, designed or operating. Any failure
to maintain effective disclosure controls and internal control over financial reporting could have a material and adverse effect on our
business and operating results.

As a result of our business combination
with a special purpose acquisition company, regulatory obligations may impact us differently than other publicly traded companies.

On March 7, 2022, we completed
a business combination with HCCC, a special purpose acquisition company, or SPAC, pursuant to which we became a publicly traded company.
As a result of this transaction, regulatory obligations have, and may continue, to impact us differently than other publicly traded companies.
For instance, the SEC and other regulatory agencies may issue additional guidance or apply further regulatory scrutiny to companies like
us that have completed a business combination with a SPAC. Managing this regulatory environment, which has and may continue to evolve,
could divert management’s attention from the operation of our business, negatively impact our ability to raise additional capital
when needed or have an adverse effect on the price of our ordinary shares.

Risks Related to Ownership of Our Ordinary
Shares

Our Articles and Israeli law could prevent
a takeover that shareholders consider favorable and could also reduce the market price of our ordinary shares.

Certain provisions of Israeli
law and our Articles could have the effect of delaying or preventing a change in control and may make it more difficult for a third party
to acquire us or for our shareholders to elect different individuals to our board of directors, even if doing so would be beneficial to
its shareholders, and may limit the price that investors may be willing to pay in the future for our ordinary shares. Among other things:

  Israeli corporate law regulates                                                                                                   

  Israeli corporate law requires                                                                                                         
  special approvals for certain transactions involving directors, officers or significant shareholders and regulates other matters that  
  may be relevant to these types of transactions;                                                                                        
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  Israeli corporate law does                                                                                                            

  our Articles divide