Company: GAUZ
Filing Date: 2025-03-11
Form Type: 20-F
Source: 0001213900-25-022437
Chunk: 135

Company: Gauzy Ltd.
Filing Date: 2025-03-11
Form: 20-F
Item: Item 15
Chunk 135
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ITEM 15. CONTROLS AND PROCEDURES

(a) Disclosure Controls and Procedures

Our management, with the
participation of our Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of our disclosure controls
and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of December 31, 2024, or the Evaluation
Date. Based on such evaluation, those officers have concluded that, as of the Evaluation Date, our disclosure controls and procedures
are not effective in recording, processing, summarizing and reporting, on a timely basis, information required to be included in periodic
filings under the Exchange Act and that such information is accumulated and communicated to management, including our principal executive
and financial officers, as appropriate to allow timely decisions regarding required disclosure.

(b) Management’s Annual Report
on Internal Control over Financial Reporting

This annual report does
not include a report of management’s assessment regarding internal control over financial reporting due to a transition period
established by rules of the SEC for newly public companies.

(c) Attestation Report of the Registered
Public Accounting Firm

This Annual Report on Form
20-F does not include an attestation report of our independent registered public accounting firm regarding internal control over financial
reporting due to an exemption for emerging growth companies provided in the JOBS Act.

(d) Changes in Internal Control
over Financial Reporting

During the year ended December
31, 2024, there were no changes in our internal control over financial reporting that have materially affected, or are reasonably likely
to materially affect, our internal control over financial reporting.

ITEM 16. [RESERVED]