Company: NCEL
Filing Date: 2025-02-05
Form Type: F-3
Source: 0001213900-25-010223
Chunk: 125

Company: NewcelX Ltd.
Filing Date: 2025-02-05
Form: F-3
Chunk 125
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 Power of Attorney (included on signature page).                                                                                                                                                                                                |
| 107*    |     | Filing fee table.                                                                                                                                                                                                                              |

| * | Filed herewith. |

Financial Statement Schedules:

All financial statement schedules have been omitted because either they are not required, are not applicable or the information required therein is otherwise set forth in the Company’s financial statements and related notes thereto.

Item 9. Undertakings

| (a) | The undersigned Registrant 
 hereby undertakes:         |

| (1) | To file, during any period                                                                          
 in which offers or sales are being made, a post-effective amendment to this registration statement: |

| i. | To include any prospectus                           
 required by section 10(a)(3) of the Securities Act; |

| ii. | To reflect in the prospectus                                                                                                             
 any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) 
 which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement.      
 Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities         
 offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering         
 range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes     
 in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the “Calculation              
 of Registration Fee” table in the effective registration statement;                                                                      |

| iii. | To include any material                                                                                                            
 information with respect to the plan of distribution not previously disclosed in the registration statement or any material change 
 to such information in the registration statement                                                                                  |

<div align='center'>II-3</div>

| (2) | That, for the purpose of                                                                                                                  
 determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement 
 relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona       
 fide offering thereof.                                                                                                                    |

| (3) | To remove from registration                                                                                                           
 by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering. |

| (4) | To file a post-effective                                                                                                                 
 amendment to the registration