Company: NCEL
Filing Date: 2025-03-03
Form Type: F-4/A
Source: 0001213900-25-018981
Chunk: 771

Company: NewcelX Ltd.
Filing Date: 2025-03-03
Form: F-4/A
Chunk 771
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, as defined under the rules under the Exchange Act, and is independent in accordance with applicable Exchange Act rules and Nasdaq rules. ITEM 16B. CODE OF ETHICS Code of Business Conduct and Ethics Pursuant to Swiss law, we adopted a code of business conduct and ethics which covers a broad range of matters including the handling of conflicts of interest, compliance issues and other corporate policies such as insider trading and equal opportunity and non -discriminationstandards. Our code of business conduct and ethics is applicable to all our directors, senior management and employees. We have published our code of business conduct and ethics on our website, www.nlspharma.com. If we make any amendment to the code of business conduct and ethics or grant any waivers, including any implicit waiver, from a provision of the code, we will disclose the nature of such amendment or waiver on our website to the extent required by the rules and regulations of the SEC including the instructions to Item 16.B. of Form 20 -F. Annex F-107

ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES The following table provides information regarding fees billed by PricewaterhouseCoopers AG for all services, including audit services, for each of the last two fiscal years:

|                    |     | Year Ended   
 December 31, |    2023 |     |   |    2022 |
|:-------------------|:----|:-------------|--------:|:----|:--|--------:|
| Audit fees(1)      |     | $            | 332,690 |     | $ | 330,015 |
| Audit-related fees |     |              |       — |     |   |       — |
| Tax fees           |     |              |       — |     |   |       — |
| All other fees     |     |              |       — |     |   |       — |
| Total              |     | $            | 332,690 |     | $ | 330,015 |

____________ (1)Consists of fees billed for the audit of our annual financial statements, review of financial statements included in our services that are normally provided by the auditors in connection with statutory and regulatory filings or engagements. Pre-Approval of Auditors’ Compensation Our audit committee has a pre -approvalpolicy for the engagement of our independent registered public accounting firm to perform certain audit and non -auditservices. Pursuant to this policy, which is designed to assure that such engagements do