Company: RGNT
Filing Date: 2025-03-11
Form Type: F-1
Source: 0001213900-25-022350
Chunk: 77

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-03-11
Form: F-1
Chunk 77
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)(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 (2) the date on which we have issued more than $1.0 billion
in non-convertible debt during the prior three-year period.

<div align='center'>49</div>

We cannot predict if investors
will find our ADSs or our Ordinary Shares less attractive because we may rely on these exemptions. If some investors find our ADSs or
our Ordinary Shares less attractive as a result, there may be a less active trading market for our ADSs or our Ordinary Shares, and our
market prices may be more volatile and may decline.

As a “foreign private issuer” we are permitted to and follow certain home country corporate governance practices instead of otherwise applicable SEC and Nasdaq requirements, which may result in less protection than is accorded to investors under rules applicable to domestic U.S. issuers.

Our status as a foreign private
issuer also exempts us from compliance with certain SEC laws and regulations and certain regulations of the Nasdaq Stock Market, including
the proxy rules, the short-swing profits recapture rules, and certain governance requirements such as independent director oversight
of the nomination of directors and executive compensation. In addition, we are not required, under the Exchange Act, to file current
reports and financial statements with the SEC as frequently or as promptly as U.S. domestic companies whose securities are registered
under the Exchange Act and we are generally exempt