Company: BNRG
Filing Date: 2025-11-05
Form Type: F-3/A
Source: 0001213900-25-106675
Chunk: 26

Company: Brenmiller Energy Ltd.
Filing Date: 2025-11-05
Form: F-3/A
Chunk 26
---

securities be distributed or published in any jurisdiction, except under circumstances that will result in compliance with the applicable
rules and regulations of that jurisdiction. Persons into whose possession this prospectus comes are advised to inform themselves about
and to observe any restrictions relating to the offering and the distribution of this prospectus. This prospectus does not constitute
an offer to sell or a solicitation of an offer to buy any securities offered by this prospectus in any jurisdiction in which such an offer
or a solicitation is unlawful.

<div align='center'>14

LEGAL MATTERS</div>

Certain legal matters concerning
this offering were passed upon for us by Sullivan & Worcester LLP, New York, New York. Certain legal matters with respect to the legality
of the issuance of the securities offered by this prospectus were passed upon for us by Sullivan & Worcester Tel Aviv (Har-Even &
Co.), Tel Aviv, Israel.

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

The financial statements incorporated
in this Prospectus by reference to the Annual Report on Form 20-F for the year ended December 31, 2024 have been so incorporated in reliance
on the report (which contains an explanatory paragraph relating to the Company’s ability to continue as a going concern as described
in Note 1C to the financial statements) of Kesselman & Kesselman, Certified Public Accountants (Isr.), a member firm of PricewaterhouseCoopers
International Limited, an independent registered public accounting firm, given on the authority of said firm as experts in auditing and
accounting.

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

The following are the estimated
expenses of this offering payable by us related to the filing of the registration statement of which this prospectus forms a part. With
the exception of the SEC registration fee, all amounts are estimates and may change:

| SEC registration fee         |     | $ | 1,431.22 |
| Printer fees and expenses    |     | $ |      500 |
| Legal fees and expenses      |     | $ |   50,000 |
| Accounting fees and expenses |     | $ |    2,000 |
| Miscellaneous                |     | $ | 1,068.78 |
| Total                        |     | $ |   55,000 |

<div align='center'>15

ENFORCEABILITY OF CIVIL LIABILITIES</div>

We are incorporated
under the laws of the State of Israel. Service of process upon