Company: DRTSW
Filing Date: 2025-03-12
Form Type: 20-F
Source: 0001213900-25-023187
Chunk: 89

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-03-12
Form: 20-F
Item: Item 3
Chunk 89
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. We expect that the
requirements of these rules and regulations will continue to increase our legal, accounting and financial compliance costs, make some
activities more difficult, time-consuming and costly, and place significant strain on our personnel, systems and resources.

The applicable provisions
of the Sarbanes-Oxley Act require, among other things, that we maintain effective disclosure controls and procedures and internal control
over financial reporting. We are continuing to develop and refine our disclosure controls, internal control over financial reporting and
other procedures that are designed to ensure that information required to be disclosed by us in the reports that we will file with the
SEC is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms, and that information required
to be disclosed in reports under the Exchange Act is accumulated and communicated to our principal executive and financial officers.

Our current controls and any
new controls that we develop may become inadequate because of changes in conditions of our business. Further, weaknesses in our internal
controls may be discovered in the future. Any failure to develop or maintain effective controls, or any difficulties encountered in their
implementation or improvement, could adversely affect our operating results or cause us to fail to meet reporting obligations and may
result in a restatement of our financial statements for prior periods. Any failure to implement and maintain effective internal controls
also could adversely affect the results of periodic management evaluations and, after we are no longer an “emerging growth company”
as defined in the JOBS Act, annual independent registered public accounting firm attestation reports regarding the effectiveness of our
internal control over financial reporting that is required to include in the periodic reports we will file with the SEC under Section
404 of the Sarbanes-Oxley Act. Ineffective disclosure controls and procedures and internal control over financial reporting could also
cause investors to lose confidence in our reported financial and other information.

In order to maintain and improve
the effectiveness of our disclosure controls and procedures and internal control over financial reporting, we have expended and anticipate
that we will continue to expend significant resources, including accounting-related costs, and provide significant management oversight.
Any failure to maintain the adequacy of our internal controls, or consequent inability to produce accurate financial statements on a timely
basis, could increase our operating costs and could materially and adversely affect our ability to operate our business. In the event
that our internal controls are perceived as inadequate or that we are unable to produce timely or accurate financial statements, investors
may lose confidence in our operating results and the share price