Company: DRTSW
Filing Date: 2025-03-12
Form Type: 20-F
Source: 0001213900-25-023187
Chunk: 94

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-03-12
Form: 20-F
Item: Item 3
Chunk 94
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 delay adopting new or revised financial accounting standards until such time as those standards apply to private
companies. We intend to take advantage of this extended transition period under the JOBS Act for adopting new or revised financial accounting
standards.

For as long as we continue
to be an emerging growth company, we may also take advantage of certain exemptions from various reporting requirements that are applicable
to other public companies that are not emerging growth companies, including presenting only limited selected financial data and not being
required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act. As a result, its shareholders may
not have access to certain information that they may deem important. We could be an emerging growth company for up to five years, although
circumstances could cause us to lose that status earlier, including if our total annual gross revenue exceeds $1.235 billion, if we issue
more than $1.0 billion in non-convertible debt securities during any three-year period, or if before that time we are a “large accelerated
filer” under U. S. securities laws.

We cannot predict if investors
will find our ordinary shares less attractive because we may rely on these exemptions. If some investors find our ordinary shares less
attractive as a result, there may be a less active trading market for our ordinary shares and our share price may be more volatile. Further,
there is no guarantee that the exemptions available to us under the JOBS Act will result in significant savings. To the extent that we
choose not to use exemptions from various reporting requirements under the JOBS Act, we will incur additional compliance costs, which
may impact our financial condition.

We are a foreign private issuer and, as
a result, we will not be subject to U. S. proxy rules and will be subject to Exchange Act reporting obligations that, to some extent, are
more lenient and less frequent than those of a U. S. domestic public company.

We report under the Exchange
Act as a non-U. S. company with foreign private issuer status. We qualify as a foreign private issuer under the Exchange Act, we are exempt
from certain provisions of the Exchange Act that are applicable to U. S. domestic public companies, including (1) the sections of the Exchange
Act regulating the solicitation of proxies, consents or authorizations in respect of a security registered under the Exchange Act, (2)
the sections of the Exchange Act requiring insiders to file public reports of their share