Company: RGNT
Filing Date: 2025-10-24
Form Type: F-1/A
Source: 0001213900-25-101900
Chunk: 77

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-10-24
Form: F-1/A
Chunk 77
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 Ordinary Shares less attractive as a result, there may be a less active trading market for our ADSs or our Ordinary Shares, and our
market prices may be more volatile and may decline.

As a “foreign private issuer” we are permitted to and follow certain home country corporate governance practices instead of otherwise applicable SEC and NYSE American requirements, which may result in less protection than is accorded to investors under rules applicable to domestic U.S. issuers.

Our status as a foreign private
issuer also exempts us from compliance with certain SEC laws and regulations and certain regulations of the NYSE American, including
the proxy rules, the short-swing profits recapture rules, and certain governance requirements such as independent director oversight
of the nomination of directors and executive compensation. In addition, we are not required, under the Exchange Act, to file current
reports and financial statements with the SEC as frequently or as promptly as U.S. domestic companies whose securities are registered
under the Exchange Act and we are generally exempt from filing quarterly reports with the SEC. Also, although the Companies Law requires
us to disclose the annual compensation of our five most highly compensated directors and senior officers on an individual basis, this
disclosure is not as extensive as that required of a U.S. domestic issuer. For example, the disclosure required under Israeli law would
be limited to compensation paid in the immediately preceding year without any requirement to disclose option exercises and vested stock
options, pension benefits or potential payments upon termination or a change of control. Furthermore, as a foreign private issuer, we
are also not subject to the requirements of Regulation FD (Fair Disclosure) promulgated under the Exchange Act.

These exemptions and leniencies
will reduce the frequency and scope of information and protections to which you are entitled as an investor.

We may be a “passive foreign investment company,” or PFIC, for U.S. federal income tax purposes in the current taxable year or may become one in any subsequent taxable year. There generally would be negative tax consequences for U.S. taxpayers that are holders of our Ordinary Shares if we are or were to become a PFIC.

Based on the projected composition
of our income and valuation of our assets, we may be a PFIC for 2024 and in the future, although there can be no assurance in this regard.
The determination of whether we are a PFIC is made on an annual basis and will depend on the composition of our income and assets from
time to time. We will be treated as a PFIC