Company: RGNT
Filing Date: 2025-09-30
Form Type: F-1/A
Source: 0001213900-25-093302
Chunk: 168

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-09-30
Form: F-1/A
Chunk 168
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ing of meetings of the audit committee and for adopting resolutions by the audit committee is a majority of the members of the
audit committee, provided such majority is comprised of a majority of independent directors, at least one of whom is an external director.

Approval of transactions with related parties

Under the Companies Law,
the approval of the audit committee is required to effect specified actions and transactions with office holders and controlling shareholders
and their relatives, or in which they have a personal interest. See “Management—Fiduciary duties and approval of specified
related party transactions under Israeli law.” The audit committee may not approve an action or a transaction with a controlling
shareholder or with an office holder unless at the time of approval the audit committee meets the composition requirements under the
Companies Law.

Audit committee role

Our board of directors has
adopted an audit committee charter, which will be effective as of the effective time of the registration statement to which this prospectus
relates setting forth the responsibilities of the audit committee consistent with the rules of the SEC and the NYSE American Rules, which
include, among others:

| ● | retaining and terminating                                                                                                                   
 our independent auditors, subject to the ratification of the board of directors, and in the case of retention, to that of the shareholders; |

| ● | pre-approving of audit                                                                         
 and non-audit services and related fees and terms, to be provided by the independent auditors; |

| ● | overseeing the accounting                                                                                                             
 and financial reporting processes of the Company and audits of our financial statements, the effectiveness of our internal control    
 over financial reporting and making such reports as may be required of an audit committee under the rules and regulations promulgated 
 under the Exchange Act;                                                                                                               |

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| ● | reviewing with management                                                                                                            
 and our independent auditor our annual and quarterly financial statements prior to publication or filing (or submission, as the case 
 may be) to the SEC;                                                                                                                  |

| ● | recommending to the board                                                                                                    
 of directors the retention and termination of the internal auditor, and the internal auditor’s engagement fees and terms, in 
 accordance with the Companies Law as well as approving the yearly or periodic work plan proposed by the internal auditor;    |

| ● | reviewing with our general                                                                                                          
 counsel and/or external counsel, as deem necessary, legal and regulatory matters that could have a material impact on the financial 
 statements;                                                                                                                         |

| ● | identifying irregularities                                                                                                          
 in our