Company: NCEL
Filing Date: 2025-02-05
Form Type: F-3
Source: 0001213900-25-010223
Chunk: 117

Company: NewcelX Ltd.
Filing Date: 2025-02-05
Form: F-3
Chunk 117
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 the Common Shares and the ability of any person or entity to engage in market-making activities with respect to the Common Shares.

We will pay all expenses of
the registration of the Common Shares, estimated to be $186.70 in total, including, without limitation, SEC filing fees and expenses of
compliance with state securities or “blue sky” laws; provided, however, that a selling shareholder will pay all underwriting
discounts and selling commissions, if any. We will indemnify the Selling Shareholder against liabilities, including some liabilities under
the Securities Act, in accordance with the Registration Rights Agreement, or the Selling Shareholder will be entitled to contribution.
We may be indemnified by the Selling Shareholder against civil liabilities, including liabilities under the Securities Act, that may arise
from any written information furnished to us by the selling shareholder specifically for use in this prospectus, in accordance with the
Registration Rights Agreement, or we may be entitled to contribution.

Once sold under the registration statement, of which this prospectus forms a part, the Common Shares will be freely tradable in the hands of persons other than our affiliates.

<div align='center'>79

EXPENSES</div>

The following are the estimated expenses of the issuance and distribution of the securities being registered under the registration statement of which this prospectus forms a part, all of which will be paid by us. With the exception of the SEC registration fee, all amounts are estimates and may change:

| SEC registration fee         |     | $ |     186.70 |
| Printer fees and expenses    |     | $ |      1,000 |
| Legal fees and expenses      |     | $ |     50,000 |
| Accounting fees and expenses |     | $ |     50,000 |
| Miscellaneous                |     | $ |          — |
| Total                        |     | $ | 101,186.70 |

<div align='center'>LEGAL MATTERS</div>

Certain legal matters concerning this prospectus will be passed upon for us by Sullivan & Worcester LLP, New York, New York. Certain legal matters with respect to the legality of the issuance of the securities offered by this prospectus will be passed upon for us by Baker McKenzie Switzerland AG, Zurich, Switzerland.

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

The financial statements incorporated in this prospectus by reference to the Annual Report on Form 20-F for the year ended December 31, 2023 have been so incorporated in reliance on the report (which