Company: RGNT
Filing Date: 2025-01-27
Form Type: DRS/A
Source: 0001213900-25-006676
Chunk: 239

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-01-27
Form: DRS/A
Chunk 239
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 various advisory, investment and commercial banking and other services for us in the ordinary course
of business, for which they may receive customary fees and commissions. However, we have not yet had, and have no present arrangements
with the underwriters for any further services.

<div align='center'>144

EXPENSES</div>

Set forth below is an itemization
of the total expenses, excluding underwriting discounts, expected to be incurred in connection with the offer and sale of the securities
offered by us. With the exception of the SEC registration fee and the FINRA filing fee, all amounts are estimates:

| SEC registration fee             |     | $ |
| Nasdaq listing fee               |     | $ |
| FINRA filing fee                 |     | $ |
| Transfer agent fees and expenses |     | $ |
| Printer fees and expenses        |     | $ |
| Legal fees and expenses          |     | $ |
| Accounting fees and expenses     |     | $ |
| Miscellaneous                    |     | $ |
| Total                            |     | $ |

<div align='center'>LEGAL MATTERS</div>

The validity of the issuance
of our securities offered in this prospectus and certain other matters of Israeli law will be passed upon for us by Doron Tikotzky Kantor
Gutman & Amit Gross, Israel. Certain matters of U.S. federal law will be passed upon for us by Greenberg Traurig, LLP, New York, New
York. Certain legal matters in connection with this offering will be passed upon for the underwriters by Sullivan &Worcester Tel-Aviv
(Har-Even &Co.), with respect to Israeli law, and Sullivan & Worcester LLP with respect to U.S. federal law.

<div align='center'>EXPERTS</div>

The financial statements of
Regentis Biomaterials Ltd. as of December 31, 2023 and 2022, and for each of the two years in the period ended December 31, 2023, included
in this prospectus, have been audited by Brightman Almagor Zohar & Co., a Firm in the Deloitte Global Network, an independent registered
public accounting firm, as stated in their report. Such financial statements are included in reliance upon the report of such firm given
their authority as experts in accounting and auditing.

<div align='center'>145

ENFORCEMENT OF CIVIL LIABILITIES</div>

We are incorporated under
the laws