Company: BNRG
Filing Date: 2025-08-04
Form Type: F-3
Source: 0001213900-25-071400
Chunk: 22

Company: Brenmiller Energy Ltd.
Filing Date: 2025-08-04
Form: F-3
Chunk 22
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) 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         |     | $ | 507.65 |
| Printer fees and expenses    |     | $ | 492.35 |
| Legal fees and expenses      |     | $ | 20,000 |
| Accounting fees and expenses |     | $ |  2,000 |
| Miscellaneous                |     | $ |  1,000 |
| Total                        |     | $ | 24,000 |

<div align='center'>15

ENFORCEABILITY OF CIVIL LIABILITIES</div>

We are incorporated under
the laws of the State of Israel. Service of process upon us and upon our directors and officers and the Israeli experts named in the registration
statement of which this prospectus forms a part, a substantial majority of whom reside outside of the United States, may be difficult
to obtain within the United States. Furthermore, because substantially all of our assets and a substantial of our directors and officers
are located outside of the United States, any judgment obtained in the United States against us or any of our directors and officers may
not be collectible within the United States.

We have been informed by our
legal counsel in Israel, Sullivan & Worcester Tel-Aviv (Har-Even & Co.), Tel Aviv, Israel, that it may be difficult to assert
U.S. securities law claims in original actions instituted in Israel. Israeli courts may refuse to hear a claim based on a violation of
U.S. securities laws because Israel is not the most appropriate forum to bring such a claim. In addition, even if an Israeli court agrees
to hear a claim if U.S. law is found to be applicable, the content of applicable U.S. law must be proved as a fact which can be a time-consuming
and costly process. Certain matters of the procedure will also be governed by Israeli law.

Subject to specified time
limitations and legal procedures, Israeli courts may enforce a U.S. judgment in a civil