Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 226

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 226
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be required to file an IRS Form 926 (Return by a U.S. Transferor of Property to a Foreign Corporation) to report a transfer of cash or
other property to us. Substantial penalties may be imposed on a U.S. Holder that fails to comply with this reporting requirement. Each
U.S. Holder is urged to consult with its own tax advisor regarding this reporting obligation.

<div align='center'>134

UNDERWRITING</div>

ThinkEquity LLC is acting
as the representative of the several underwriters. On , 2025, we entered into an underwriting agreement
with the Representative, or the Underwriting Agreement. Subject to the terms and conditions of the Underwriting Agreement, we have agreed
to sell, and each underwriter named below has severally agreed to purchase, the number of Ordinary Shares listed next to each underwriter’s
name in the following table, at the public offering price less the underwriting discounts set forth on the cover page of this prospectus.

| Underwriters    |     | Number of 
 Ordinary  
 Shares    |
| ThinkEquity LLC |     |           |
| Total           |     |           |

The underwriters have committed
to purchase all of the Ordinary Shares offered by us in this offering other than those covered by the over-allotment option described
below. The obligations of the underwriter may be terminated upon the occurrence of certain events specified in the Underwriting Agreement.
Furthermore, pursuant to the Underwriting Agreement, the underwriters’ obligations are subject to customary conditions, representations,
and warranties, such as receipt by the underwriters of officers’ certificates and legal opinions.

The underwriters are offering
Ordinary Shares subject to prior sale when, as, and if issued to and accepted by them, subject to approval of legal matters by their
counsel and other conditions. The underwriters reserve the right to withdraw, cancel, or modify offers to the public and to reject orders
in whole or in part.

The underwriters propose
to offer the Ordinary Shares to the public at the public offering price set forth on the cover of the prospectus. After Ordinary Shares
are released for sale to the public, the underwriters may from time to time change the offering price and other selling terms.

Over-Allotment Option

We have granted to the Representative
an option, exercisable for 45 days after the closing of the offering, to purchase up to additional Ordinary Shares (representing 15.0%
of the Ordinary Shares sold in this