Company: RGNT
Filing Date: 2025-05-05
Form Type: F-1/A
Source: 0001213900-25-039589
Chunk: 244

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-05
Form: F-1/A
Chunk 244
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 Israel. Certain matters of U.S. federal law will be passed upon for us by Greenberg Traurig, LLP, New York, New
York. Certain legal matters in connection with this offering will be passed upon for the underwriters by Sullivan &Worcester Tel-Aviv
(Har-Even &Co.), with respect to Israeli law, and Sullivan & Worcester LLP with respect to U.S. federal law.

<div align='center'>EXPERTS</div>

The financial statements
of Regentis Biomaterials Ltd. as of December 31, 2024 and 2023, and for each of the two years in the period ended December 31, 2024,
included in this prospectus, have been audited by Brightman Almagor Zohar & Co., a Firm in the Deloitte Global Network, an independent
registered public accounting firm, as stated in their report. Such financial statements are included in reliance upon the report of such
firm given their authority as experts in accounting and auditing.

<div align='center'>142

ENFORCEMENT OF CIVIL LIABILITIES</div>

We are incorporated under
the laws of the State of Israel. Service of process upon us and upon our directors and officers and the Israeli experts named in this
registration statement, substantially all of whom reside outside of the United States, may be difficult to obtain within the United States.
Furthermore, because substantially all of our assets and substantially all of our directors and officers are located outside of the United
States, any judgment obtained in the United States against us or any of our directors and officers may not be collectible within the United
States.

We have irrevocably appointed
Puglisi & Associates, as our agent to receive service of process in any action against us in any U.S. federal or state court arising
out of this offering or any purchase or sale of securities in connection with this offering. The address of our agent is 850 Library Ave.,
Suite 204, Newark, DE 19711.

We have been informed by our
legal counsel, Doron Tikotzky Kantor Gutman Nass & Amit Gross, that it may be difficult to assert U.S. securities law claims in original
actions instituted in Israel. Israeli courts may refuse to hear a claim based on an alleged violation of U.S. securities laws reasoning
that Israel is not the most appropriate forum to hear such a claim. In addition, even if an Israeli court agrees to hear a