Company: RGNT
Filing Date: 2025-02-12
Form Type: DRS/A
Source: 0001213900-25-012299
Chunk: 77

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-02-12
Form: DRS/A
Chunk 77
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2) the date on which we have issued more than $1.0 billion
in non-convertible debt during the prior three-year period.

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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 from filing quarterly reports with the SEC. Also, although the Companies Law requires us to disclose
the annual compensation of our five most highly compensated directors and senior officers on an individual basis, this disclosure is not
as extensive as that required of a U.S. domestic issuer. For example, the disclosure required under Israeli law would be limited to compensation
paid in the immediately preceding year without any requirement to disclose option exercises and vested stock options, pension benefits
or potential payments upon termination or a change of control. Furthermore, as a foreign private issuer, we are also not subject to the
requirements of Regulation FD (Fair Disclosure) promulgated under the Exchange Act.

These exemptions and leniencies
will reduce the frequency and scope of information and protections to which you are entitled as an investor.

We may be a “passive foreign investment company,” or PFIC, for U.S. federal income tax purposes in the current taxable year or may become one in any subsequent taxable year. There generally would be negative tax consequences for U.S. taxpayers that are holders of our Ordinary Shares if we are or were to become a PFIC.

Based on the projected
composition of