Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 168

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 168
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adopted an audit committee charter, which will be effective as of the effective time of the registration statement to which this prospectus
relates setting forth the responsibilities of the audit committee consistent with the rules of the SEC and the NYSE American Rules, which
include, among others:

| ● | retaining and terminating                                                                                                                   
 our independent auditors, subject to the ratification of the board of directors, and in the case of retention, to that of the shareholders; |

| ● | pre-approving of audit                                                                         
 and non-audit services and related fees and terms, to be provided by the independent auditors; |

| ● | overseeing the accounting                                                                                                             
 and financial reporting processes of the Company and audits of our financial statements, the effectiveness of our internal control    
 over financial reporting and making such reports as may be required of an audit committee under the rules and regulations promulgated 
 under the Exchange Act;                                                                                                               |

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| ● | reviewing with management                                                                                                            
 and our independent auditor our annual and quarterly financial statements prior to publication or filing (or submission, as the case 
 may be) to the SEC;                                                                                                                  |

| ● | recommending to the board                                                                                                    
 of directors the retention and termination of the internal auditor, and the internal auditor’s engagement fees and terms, in 
 accordance with the Companies Law as well as approving the yearly or periodic work plan proposed by the internal auditor;    |

| ● | reviewing with our general                                                                                                          
 counsel and/or external counsel, as deem necessary, legal and regulatory matters that could have a material impact on the financial 
 statements;                                                                                                                         |

| ● | identifying irregularities                                                                                                          
 in our business administration, inter alia, by consulting with the internal auditor or with the independent auditor, and suggesting 
 corrective measures to the board of directors; and                                                                                  |

| ● | reviewing policies and                                                                                                                   
 procedures with respect to transactions (other than transactions related to the compensation or terms of services) between the Company   
 and officers and directors, or affiliates of officers or directors, or transactions that are not in the ordinary course of the Company’s 
 business and deciding whether to approve such acts and transactions if so required under the Companies Law.                              |

Under the Companies Law,
our audit committee is responsible for:

| ● | determining whether there                                                                                                           
 are deficiencies or irregularities in the business management practices of our company, including in consultation with our internal 
 auditor or the independent auditor, and making recommendations to the board of directors