Company: RGNT
Filing Date: 2025-05-05
Form Type: F-1/A
Source: 0001213900-25-039589
Chunk: 210

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-05
Form: F-1/A
Chunk 210
---
 currently
in effect, a person (or persons whose shares are aggregated) who is not considered to have been one of our affiliates at any time during
the 90 days preceding a sale and who has beneficially owned the shares proposed to be sold for at least one year, including the holding
period of any prior owner other than one of our affiliates, is entitled to sell his, her or its shares under Rule 144 without complying
with the provisions relating to the availability of current public information or with any other conditions under Rule 144. Therefore,
unless subject to a lock-up agreement or otherwise restricted, such shares may be sold immediately upon the closing of this offering.

Rule 701

In general, under Rule 701,
any of our employees, directors, officers, consultants or advisors who received or purchased Ordinary Shares from us under our incentive
option plan or other written agreement before the closing of this offering is entitled to resell these shares.

The SEC has indicated that
Rule 701 will apply to typical share options granted by an issuer before it becomes subject to the reporting requirements of the
Exchange Act, along with the shares acquired upon exercise of these options, including exercises after the closing of this offering. Securities
issued in reliance on Rule 701 are restricted securities and, subject to the contractual restrictions described above (see “Lock-Up
Agreements”), may be sold beginning 90 days after the closing of this offering in reliance on Rule 144 by:

| ● | persons other than affiliates, without restriction; and |

| ● | affiliates, subject to the manner-of-sale, current public information and filing requirements of Rule 144, in each case, without compliance with the six-month holding period requirement of Rule 144. |

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TAXATION</div>

The following description
is not intended to constitute a complete analysis of all tax consequences relating to the ownership or disposition of our securities offered
hereby. You should consult your own tax advisor concerning the tax consequences of your particular situation, as well as any tax consequences
that may arise under the laws of any state, local, foreign, including Israeli, or other tax jurisdictions.

Certain Israeli Tax Considerations

The following is a brief summary
of the material Israeli income tax laws applicable to us. This section also contains a discussion of material Israeli tax consequences
concerning the ownership and disposition of our Ordinary Shares. This summary does not discuss all the aspects of Israeli tax law that
may be relevant to a particular investor in light of his