Company: GAUZ
Filing Date: 2025-07-03
Form Type: F-3
Source: 0001213900-25-061387
Chunk: 50

Company: Gauzy Ltd.
Filing Date: 2025-07-03
Form: F-3
Chunk 50
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| 23.1        |     | Consent of Kesselman & Kesselman, Certified Public Accountants (Isr.), a member firm of PricewaterhouseCoopers International Limited, independent registered public accounting firm. |     |                            |     |           |     |         |     |                |     | *         |
| 23.2        |     | Consent of Gornitzky & Co. (included in Exhibit 5.1).                                                                                                                                |     |                            |     |           |     |         |     |                |     | **        |
| 23.3        |     | Consent of Honigman LLP (included in Exhibit 5.2).                                                                                                                                   |     |                            |     |           |     |         |     |                |     | **        |
| 24.1        |     | Power of Attorney (included on the signature page hereto).                                                                                                                           |     |                            |     |           |     |         |     |                |     | **        |
| 107         |     | Calculation of Registration Fee                                                                                                                                                      |     |                            |     |           |     |         |     |                |     | *         |

| * | Filed herewith. |

| ** | Furnished herewith. |

| *** | To be filed by amendment or incorporated by reference in connection with the offering of the securities. |

| † | Schedules and Exhibits omitted pursuant to Regulation S-K Item 601(b)(2). The Registrant agrees to furnish supplementally a copy of any omitted schedule or exhibit to the SEC upon request. |

Certain agreements filed as exhibits to this
registration statement contain representations and warranties that the parties thereto made to each other. These representations and warranties
have been made solely for the benefit of the other parties to such agreements and may have been qualified by certain information that
has been disclosed to the other parties to such agreements and that may not be reflected in such agreements. In addition, these representations
and warranties may be intended as a way of allocating risks among parties if the statements contained therein prove to be incorrect, rather
than as actual statements of fact. Accordingly, there can be no reliance on any such representations and warranties as characterizations
of the actual state of facts. Moreover, information concerning the subject matter of any such representations and warranties may have
changed since the date of such agreements.

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