Company: DRTSW
Filing Date: 2025-04-28
Form Type: 424B5
Source: 0001213900-25-035799
Chunk: 16

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-04-28
Form: 424B5
Chunk 16
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 in the future offer additional ordinary shares or other securities convertible into or exchangeable for our ordinary shares. We cannot
assure you that we will be able to sell ordinary shares or other securities in any other offering at a price per ordinary share that is
equal to or greater than the price per ordinary share paid by investors in this offering, and investors purchasing ordinary shares or
other securities in the future could have rights superior to existing shareholders. The price per ordinary share at which we sell additional
ordinary shares or other securities convertible into or exchangeable for our ordinary shares in future transactions may be higher or lower
than the price per ordinary share in this offering.

Further, we have a significant number of outstanding
share options and warrants exercisable for our ordinary shares and restricted share units that vest into our ordinary shares. To the extent
that outstanding stock options or warrants are exercised, or restricted share units vest and settle, the Investor purchasing our securities
in this offering may experience further dilution in the future. Furthermore, a significant portion of our total outstanding shares are
eligible to be sold into the market, which could cause the market price of our ordinary shares to drop significantly, even if our business
is doing well.

If we or any of our subsidiaries are characterized as a Passive Foreign Investment Company (“PFIC”) for U.S. federal income tax purposes, U.S. Holders may suffer adverse tax consequences.

A non-U.S. corporation
generally will be treated as a PFIC for U.S. federal income tax purposes, in any taxable year if either (1) at least 75% of its gross
income for such year is passive income or (2) at least 50% of the value of its assets (generally based on an average of the quarterly
values of the assets) during such year is attributable to assets that produce or are held for the production of passive income. We believe
we were a PFIC in 2024. Based on the current and anticipated composition of our and our subsidiaries’ income, assets and operations,
there is a risk that we may continue to be treated as a PFIC for future taxable years. Moreover, the application of the PFIC rules is
subject to uncertainty in several respects, and we cannot assure you that the IRS will not take a position contrary to the position taken
by us or that a court will not sustain such a challenge by the IRS.

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Whether we or any of
our subsidiaries are a PFIC