Company: RGNT
Filing Date: 2025-05-05
Form Type: F-1/A
Source: 0001213900-25-039589
Chunk: 220

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-05
Form: F-1/A
Chunk 220
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 temporary and proposed U.S. Treasury regulations promulgated
thereunder, administrative and judicial interpretations thereof, and the United States-Israel Income Tax Treaty, all as in effect as of
the date hereof and all of which are subject to change, possibly on a retroactive basis, and all of which are open to differing interpretations.
This summary does not discuss the potential effects, whether adverse or beneficial, of any proposed legislation that, if enacted, could
be applied on a retroactive basis. We will not seek a ruling from the IRS with regard to the U.S. federal income tax treatment of an investment
in our Equity Securities by U.S. Holders and, therefore, can provide no assurances that the IRS will agree with the conclusions set forth
below.

This discussion does not address
all of the aspects of U.S. federal income taxation that may be relevant to a particular U.S. holder based on such holder’s particular
circumstances and in particular does not discuss any estate, gift, generation-skipping transfer, state, local, excise or foreign tax considerations.
In addition, this discussion does not address the U.S. federal income tax treatment of a U.S. Holder who is: (1) a bank, life insurance
company, regulated investment company, or other financial institution or “financial services entity;” (2) a broker or dealer
in securities or foreign currency; (3) a person who acquired our Equity Securities in connection with employment or other performance
of services; (4) a U.S. Holder that is subject to the U.S. alternative minimum tax; (5) a U.S. Holder that holds our Equity Securities
as a hedge or as part of a hedging, straddle, conversion or constructive sale transaction or other risk-reduction transaction for U.S.
federal income tax purposes; (6) a tax-exempt entity; (7) real estate investment trusts or grantor trusts; (8) a U.S. Holder that expatriates
out of the United States or a former long-term resident of the United States; or (9) a person having a functional currency other than
the U.S. dollar. This discussion does not address the U.S. federal income tax treatment of a U.S. Holder that owns, directly or constructively,
at any time, shares representing 10% or more of the shares (by vote or value) of our Company.

If a partnership (including
any entity or arrangement treated as a partnership for U.S