Company: RGNT
Filing Date: 2025-02-12
Form Type: DRS/A
Source: 0001213900-25-012299
Chunk: 76

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-02-12
Form: DRS/A
Chunk 76
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 that certain of these holders may make through
our directed share program or otherwise. As a result, these shareholders, if they act together, will be able to influence our management
and affairs and all matters requiring shareholder approval, including the election of directors and approval of significant corporate
transactions. This concentration of ownership may have the effect of delaying or preventing a change in control of our company and might
affect the market price of our Ordinary Shares.

The JOBS Act, allows us to postpone the date by which we must comply with some of the laws and regulations intended to protect investors and to reduce the amount of information we provide in our reports filed with the SEC, which could undermine investor confidence in our company and adversely affect the market price of our ADSs or our Ordinary Shares.

For so long as we remain an
“emerging growth company” as defined in the JOBS Act, we intend to take advantage of certain exemptions from various requirements
that are applicable to public companies that are not “emerging growth companies” including:

| ● | the provisions of the Sarbanes-Oxley Act requiring that our independent registered public accounting firm provide an attestation report on the effectiveness of our internal control over financial reporting; |

| ● | Section 107 of the JOBS Act, which provides that an “emerging growth company” can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. This means that an “emerging growth company” can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies; and |

| ● | any rules that may be adopted by the Public Company Accounting Oversight Board requiring mandatory audit firm rotation or a supplement to the auditor’s report on the financial statements. |

We intend to take advantage
of these exemptions until we are no longer an “emerging growth company.” We will remain an emerging growth company until the
earlier of: (1) the last day of the fiscal year (a) following the fifth anniversary of the date of our first sale of equity securities
pursuant to an effective registration statement under the Securities Act, (b) in which we have total annual gross revenue of at least
$1.235 billion, or (c) in which we are deemed to be a large accelerated filer, which means the market value of our Ordinary Shares that
is held by non-affiliates exceeds $700 million as of the prior June 30, and (