Company: NCEL
Filing Date: 2025-11-20
Form Type: 6-K
Source: 0001213900-25-113139
Chunk: 1

Company: NewcelX Ltd.
Filing Date: 2025-11-20
Form: 6-K
Chunk 1
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” (as that term is defined in Item 16F(a)(1)(iv) of Form 20-F
and the related instructions) between the Company and CBIZ CPAs on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of CBIZ CPAs, would have caused CBIZ
CPAs to make reference to the subject matter of the disagreement in any report on the Company’s financial statements and (ii) there
were no “reportable events” (as described in Item 16F(a)(1)(v) of Form 20-F) except for material weaknesses relating to a
lack of sufficient number of trained professionals with an appropriate level of accounting knowledge to design and maintain controls over
the preparation of financial statements, and relating to a lack of maintaining appropriate segregation of duties as disclosed in the Company’s
annual report on Form 20-F for the year ended December 31, 2024.

EY served as Kadimastem’s
independent registered public accounting firm prior to the Merger. During the two most recent fiscal years and the subsequent interim
period through November 20, 2025, neither the Company, nor anyone on its behalf, consulted EY regarding (i) the application of accounting
principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s
financial statements, and no written report or oral advice was provided to the Company by EY that EY concluded was an important factor
considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue or (ii) any matter that
was the subject of a “disagreement” (as that term is defined in Item 16F(a)(1)(iv) of Form 20-F and the related instructions)
or a “reportable event” (as described in Item 16F(a)(1)(v) of Form 20-F).

The Company provided CBIZ
CPAs with a copy of the disclosures it is making in this Report on Form 6-K and requested that CBIZ CPAs furnish the Company with a letter
addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein and, if not, stating the
respects in which it does not agree. A copy of the letter provided by the former auditor, dated November 20, 2025, is