Company: DRTSW
Filing Date: 2025-04-28
Form Type: 424B5
Source: 0001213900-25-035799
Chunk: 88

Company: Alpha Tau Medical Ltd.
Filing Date: 2025-04-28
Form: 424B5
Chunk 88
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 reliance on the report of reports of Kost, Forer, Gabbay & Kasierer, a member of Ernst & Young Global, independent
registered public accounting firm, given on the authority of said firm as experts in auditing and accounting. The current address of
Kost, Forer, Gabbay & Kasierer is 144 Menachem Begin Road, Building A, Tel Aviv 6492102, Israel.

<div align='center'>24

ENFORCEABILITY OF CIVIL LIABILITIES AND AGENT FOR
SERVICE OF PROCESS IN THE UNITED STATES</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 this prospectus, substantially all of whom reside outside the United States, may be difficult to obtain within the United
States. Furthermore, because substantially all of our assets and substantially all of our directors and officers are located outside
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 irrevocably appointed Alpha Tau Medical, Inc. as our agent to receive service of process in any action against us in any U.S. federal
or state court arising out of this offering or any purchase or sale of securities in connection with this offering. The address of our
agent is 1 Union Street 3rd Floor, Lawrence, MA 01840.

We
have been informed by our legal counsel in Israel, Meitar | Law Offices, that it may be difficult to initiate an action with respect
to U.S. securities law in original actions instituted in Israel or obtain a judgement based on the civil liability provisions of the
U.S. federal securities laws. Israeli courts may refuse to hear a claim based on an alleged violation of U.S. securities laws reasoning
that Israel is not the most appropriate forum to hear such a claim. In addition, even if an Israeli court agrees to hear a claim, it
may determine that Israeli law and not U.S. law is applicable to the 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 procedure may also be governed
by Israeli law.

Subject
to specified time limitations and legal procedures, Israeli courts may enforce a United States judgment in a civil matter which, subject