Company: GAUZ
Filing Date: 2025-07-03
Form Type: F-3
Source: 0001213900-25-061387
Chunk: 10

Company: Gauzy Ltd.
Filing Date: 2025-07-03
Form: F-3
Chunk 10
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 and emerging growth companies are also exempt from certain more stringent executive compensation disclosure rules. Thus, even if we no longer qualify as an emerging growth company, but remain a foreign private issuer, we will continue to be exempt from the more stringent compensation disclosures required of companies that are neither an emerging growth company nor a foreign private issuer.

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RISK FACTORS</div>

An investment in our securities involves a high
degree of risk. Our business, financial condition or results of operations could be adversely affected by any of these risks. You should
carefully consider the risk factors described below and those contained in our periodic reports filed with the SEC, including those set
forth under the caption “Item 3: Key Information -Risk Factors” in our Annual Report on Form 20-F for the year ended
December 31, 2024, or the Annual Report, and in any other filing we make with the SEC subsequent to the date of this prospectus, each
of which are incorporated herein by reference, and in any supplement to this prospectus, before making your investment decision. The risks
and uncertainties we have described are not the only ones we face. Additional risks and uncertainties not presently known to us or that
we currently deem immaterial may also affect our operations. Past financial performance may not be a reliable indicator of future performance,
and historical trends should not be used to anticipate results or trends in future periods. If any of these risks actually occurs, our
business, business prospects, financial condition or results of operations could be seriously harmed. This could cause the value of our securities to decline, resulting in a loss of all or part of your investment. Please also read carefully the section below
entitled “Special Note Regarding Forward-Looking Statements.”

Risks Related to our Incorporation, Location and Operations in Israel

Conditions in Israel could materially and adversely affect our business.

We are incorporated in Israel and our headquarters,
research and development and other significant operations are located in Israel. Many of our employees, including a majority of our management
members and a number of our key employees, operate from our offices that are located in Tel Aviv, Israel. In addition, a number of our
directors and officers are residents of Israel. Accordingly, political, economic, and military conditions in Israel and the surrounding
region may directly affect our business and operations. Armed conflicts, hostilities or political instability in the region may negatively
affect business conditions and could harm our business and results of operations.

Since the