Company: RGNT
Filing Date: 2025-01-24
Form Type: DRS
Source: 0001213900-25-006245
Chunk: 3

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-01-24
Form: DRS
Chunk 3
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 | Underwriting discounts and commissions do not include a non-accountable                                                          
 expense allowance equal to 1.0% of the initial public offering price payable to the underwriters. We refer you to “Underwriting” 
 beginning on page 136 for additional information regarding underwriters’ compensation                                            |

We have granted a 45-day option to the representative
of the underwriters to purchase up to additional
ordinary shares solely to cover over-allotments, if any.

The underwriters expect to deliver the Ordinary
Shares on or about , 2025.

<div align='center'>ThinkEquity

The date of this prospectus is ,
2025.

TABLE OF CONTENTS</div>

| PROSPECTUS SUMMARY                                                                    |   1 |
| THE OFFERING                                                                          |  11 |
| SUMMARY FINANCIAL DATA                                                                |  13 |
| RISK FACTORS                                                                          |  14 |
| SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS                                     |  56 |
| USE OF PROCEEDS                                                                       |  58 |
| DIVIDEND POLICY                                                                       |  58 |
| CAPITALIZATION                                                                        |  59 |
| DILUTION                                                                              |  61 |
| MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS |  63 |
| BUSINESS                                                                              |  69 |
| MANAGEMENT                                                                            |  90 |
| PRINCIPAL SHAREHOLDERS                                                                | 114 |
| CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS                                  | 116 |
| DESCRIPTION OF SHARE CAPITAL                                                          | 118 |
| DESCRIPTION OF THE SECURITIES WE ARE OFFERING                                         | 124 |
| SHARES ELIGIBLE FOR FUTURE SALE                                                       | 124 |
| TAXATION                                                                              | 127 |
| Certain Material U.S. Federal Income Tax Considerations                               | 132 |
| UNDERWRITING                                                                          | 136 |
| EXPENSES                                                                              | 145 |
| LEGAL MATTERS                                                                         | 145 |
| EXPERTS                                                                               | 145 |
| ENFORCEMENT OF CIVIL LIABILITIES                                                      | 146 |
| WHERE YOU CAN FIND MORE INFORMATION                                                   | 147 |
| INDEX TO CONSOLIDATED FINANCIAL STATEMENTS                                            | F-1 |

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ABOUT THIS PROSPECTUS</div>

You should rely only on the information contained in this prospectus or in any related free-writing prospectus. We and the underwriters have not authorized anyone to provide