Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 224

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 224
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 may be revoked only with the consent
of the IRS. We do not intend to notify U.S. Holders if we believe we will be treated as a PFIC for any tax year. In addition, we do not
intend to furnish U.S. Holders annually with information needed in order to complete IRS Form 8621 and to make and maintain a valid QEF
election for any year in which we are a PFIC. Therefore, the QEF election will not be available with respect to our Ordinary Shares.

If we were classified as
a PFIC, under Treasury Regulations, if a U.S. Holder has an option, warrant, or other right to acquire stock of a PFIC, such option,
warrant or right is considered to be PFIC stock. However, a U.S. Holder of an option, warrant or right to acquire stock of a PFIC may
not make a QEF election that will apply to the option, warrant or other right to acquire PFIC stock. In addition, under Treasury Regulations,
if a U.S. Holder holds an option, warrant or other right to acquire stock of a PFIC, the holding period with respect to shares of stock
of the PFIC acquired on exercise of such option, warrant or other right will include the period that the option, warrant or other right
was held. Each U.S. Holder should consult its own tax advisor regarding the application of the PFIC rules to our securities.

In addition, the PFIC rules
described above would not apply if we were a PFIC and a U.S. Holder made a mark-to-market election. A U.S. Holder of our Ordinary Shares
which are regularly traded on a qualifying exchange, including the NYSE American, can elect to mark the Ordinary Shares to market annually,
recognizing as ordinary income or loss each year an amount equal to the difference as of the close of the taxable year between the fair
market value of the Ordinary Shares and the U.S. Holder’s adjusted tax basis in the Ordinary Shares. Losses are allowed only to
the extent of net mark-to-market gain previously included income by the U.S. Holder under the election for prior taxable years. A mark-to-market
election will be unavailable with respect to our warrants and will not apply to any lower-tier PFIC that we own.

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U.S. Holders who hold our
Equity Securities during a period when we are a PFIC will be subject to the foregoing rules