Company: GAUZ
Filing Date: 2025-07-03
Form Type: F-3
Source: 0001213900-25-061387
Chunk: 40

Company: Gauzy Ltd.
Filing Date: 2025-07-03
Form: F-3
Chunk 40
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 offering. The address of our agent is 840 F Avenue, Suite
104, Plano, TX 75074.

Subject to specified time
limitations legal procedures and certain exceptions, Israeli courts may enforce a U.S. judgment in a civil matter which is non-appealable,
including a judgment based upon the civil liability provisions of the Securities Act and the Exchange Act and including a monetary
or compensatory judgment in a non-civil matter, provided that, among other things:

| ● | the judgment was rendered by a court which was, according to          
 the laws of the state of the court, competent to render the judgment; |

| ● | the obligation imposed by the judgment is enforceable according                                                                        
 to the rules relating to the enforceability of judgments in Israel and the substance of the judgment is not contrary to public policy; 
 and                                                                                                                                    |

| ● | the judgment is executory in the state in which it was given. |

Even
if these conditions are met, an Israeli court may not declare a foreign civil judgment enforceable if:

| ● | the judgment was given in a state whose laws do not provide                        
 for the enforcement of judgments of Israeli courts (subject to exceptional cases); |

| ● | the enforcement of the judgment is likely to prejudice the sovereignty 
 or security of the State of Israel;                                    |

| ● | the judgment was obtained by fraud; |

| ● | the opportunity given to the defendant to bring its arguments                         
 and evidence before the court was not reasonable in the opinion of the Israeli court; |

| ● | the judgment was rendered by a court not competent to render                   
 it according to the laws of private international law as they apply in Israel; |

| ● | the judgment is contradictory to another judgment that was given        
 in the same matter between the same parties and that is still valid; or |

| ● | at the time the action was brought in the foreign court, a lawsuit                                
 in the same matter and between the same parties was pending before a court or tribunal in Israel. |

If a foreign judgment
is enforced by an Israeli court, it generally will be payable in Israeli currency, which can then be converted into non-Israeli currency
and transferred out of Israel. The usual practice in an action before an Israeli court to recover an amount in a non-Israeli currency
is for the Israeli court to issue a judgment for the equivalent amount in Israeli currency at the rate of exchange in force on the date
of the judgment, but the judgment debtor may make payment in foreign currency