Company: BNRG
Filing Date: 2025-09-04
Form Type: S-8
Source: 0001213900-25-084535
Chunk: 3

Company: Brenmiller Energy Ltd.
Filing Date: 2025-09-04
Form: S-8
Chunk 3
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 of Kesselman & Kesselman, a member firm of PricewaterhouseCoopers International Limited independent registered public accounting firm.                                                                                          |
| 23.2* |     | Consent of Sullivan & Worcester Tel Aviv (Har-Even & Co.) (contained in Exhibit 5.1 to this Registration Statement).                                                                                                                    |
| 24.1* |     | Power of Attorney (included on signature page).                                                                                                                                                                                         |
| 99.1  |     | Brenmiller Energy Ltd. Stock Option Plan, as amended on January 4, 2023 (incorporated herein by reference to Exhibit 99.1 to our Form S-8 (File No. 333-272266) filed with the SEC on May 30, 2023).                                    |
| 107*  |     | Filing Fee Table.                                                                                                                                                                                                                       |

| * | Filed herewith. |

<div align='center'>II-1

SIGNATURES</div>

Pursuant to the requirements
of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
for filing on Form S-8 and has duly caused this Registration Statement on Form S-8 to be signed on its behalf by the undersigned, thereunto
duly authorized, in Rosh Haayin, Israel on September 4, 2025.

| BRENMILLER ENERGY LTD. |                                |
| By:                    | /s/ Avraham Brenmiller         |
|                        | Avraham Brenmiller             |
|                        | Title: Chief Executive Officer |

<div align='center'>POWER OF ATTORNEY AND SIGNATURES</div>

We, the undersigned officers
and directors of Brenmiller Energy Ltd., hereby severally constitute and appoint Avraham Brenmiller and Ofir Zimmerman, and each of them
individually, our true and lawful attorney to sign for us and in our names in the capacities indicated below any and all amendments or
supplements, including any post-effective amendments, to this Registration Statement on Form S-8 and to file the same, with exhibits thereto
and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney full power and authority
to do and perform each and every act and thing requisite or necessary to be done in and about the premises, as fully to all intents and
purposes as he might or could do in person