Company: RGNT
Filing Date: 2025-02-12
Form Type: DRS/A
Source: 0001213900-25-012299
Chunk: 207

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-02-12
Form: DRS/A
Chunk 207
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,
unless: (i) the Form F-3 is not available for such offering by the holders of the IRA Registrable Securities, (ii) the holders of the
IRA Registrable Securities, together with holders of any other securities of the Company entitled to inclusion in such registration,
propose to sell IRA Registrable Securities and such other securities (if any) at an aggregate price to the public of less than $1,000,000,
or (iii) the Company has, within 6 months preceding the date of such request, already effected a registration on Form F-3 under the Securities
Act other than a registration from which the IRA Registrable Securities of such holders have been excluded (with respect to all or any
portion of the IRA Registrable Securities the holders of such requested be included in such registration).

Piggyback Registration Rights

Following this offering,
all of our shareholders that are a party to the IRA have the right to request that we include their registrable securities (i.e. our
Ordinary Shares which were not previously registered or sold to the public) in any registration statement that we file. The right of
any shareholder to include shares in the registration related thereto is conditioned upon the shareholder accepting the terms of the
underwriting, if any, as agreed between us and the underwriters and then only in such quantity as the underwriters in their sole discretion
determine will not jeopardize the success of our offering. However, we have agreed not to grant any other shareholders priority to have
their securities registered prior to the securities of any shareholder who is a party to this registration rights agreement.

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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 or her personal investment circumstances or to some types of investors subject
to special treatment under Israeli law. Examples