Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 88

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 88
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 periodic and current reports and statements, including reports
on the effectiveness of our internal control over financial reporting pursuant to Section 404 of the Sarbanes-Oxley Act of 2002. Complying
with these requirements will be costly and time consuming. We will need to retain additional employees to supplement our current finance
staff, and we may not be able to do so in a timely manner, or at all. As a result, we may be prevented from adequately executing our
business strategy. Additionally, in the event that we are unable to demonstrate compliance with our obligations as a public company in
a timely manner, or are unable to produce timely or accurate financial statements, we may be subject to sanctions or investigations by
regulatory authorities, such as the SEC or NYSE American, and investors may lose confidence in our operating results and the price of
our Ordinary Shares could decline.

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Our independent registered
public accounting firm was not engaged to perform an audit of our internal control over financial reporting, and as long as we remain
an emerging growth company, as such term is defined in the JOBS Act, we will be exempt from the requirement to have an independent registered
public accounting firm perform such audit. Accordingly, no such opinion was expressed or will be expressed any during any such period.
Once we cease to qualify as an emerging growth company our independent registered public accounting firm will be required to attest to
our management’s annual assessment of the effectiveness of our internal controls over financial reporting, which will entail additional
costs and expenses.

Furthermore, we are only
in the early stages of determining formally whether our existing internal control over financial reporting systems are compliant with
applicable rules and whether there are any material weaknesses or significant deficiencies in our existing internal controls.

Certain of our directors, consultants and advisors are not obligated to commit their time and attention exclusively to our business and therefore they may encounter conflicts of interest with respect to the allocation of time and business opportunities between our operations and those of other businesses.

Certain of our directors
and officers are not obligated to commit their time and attention exclusively to our business and, accordingly, they may encounter conflicts
of interest in allocating their own time, or any business opportunities which they may encounter, between our operations and those of
other businesses. Our Chairman will continue to be employed by Medica Venture Partners upon the completion of this offering. If our directors’
and other officers’ other business affairs require them to devote substantial amounts of time to such affairs