Company: RGNT
Filing Date: 2025-05-19
Form Type: F-1/A
Source: 0001213900-25-045479
Chunk: 94

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-05-19
Form: F-1/A
Chunk 94
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 opinion was expressed or will be expressed any during any such period.
Once we cease to qualify as an emerging growth company our independent registered public accounting firm will be required to attest to
our management’s annual assessment of the effectiveness of our internal controls over financial reporting, which will entail additional
costs and expenses.

Furthermore, we are only in
the early stages of determining formally whether our existing internal control over financial reporting systems are compliant with applicable
rules and whether there are any material weaknesses or significant deficiencies in our existing internal controls.

Certain of our directors, consultants and advisors are not obligated to commit their time and attention exclusively to our business and therefore they may encounter conflicts of interest with respect to the allocation of time and business opportunities between our operations and those of other businesses.

Certain of our directors and
officers are not obligated to commit their time and attention exclusively to our business and, accordingly, they may encounter conflicts
of interest in allocating their own time, or any business opportunities which they may encounter, between our operations and those of
other businesses. Our Chairman will continue to be employed by Medica Venture Partners upon the completion of this offering. If our directors’
and other officers’ other business affairs require them to devote substantial amounts of time to such affairs in excess of their
current commitment levels, it could limit their ability to devote time to our affairs which may have a negative impact on our ability
to execute our business plan. Our services agreements with our directors and officers who also engage in providing services to other companies
include provisions whereby such director or officer is not permitted to engage in outside services to the extent a conflict of interest
with us would arise or such services are provided to one of our competitors. See “Management—Engagement Agreements with Executive
Officers” for additional information.

We also currently rely on
consultants for clinical operations, statistical support, and preclinical development. Our consultants and advisors may have other clients
or projects that grow in scope or they may acquire new clients and projects that require more of their time that may come at our expense.
If the execution of our business plan demands more time than is currently committed by any of our officers, directors, consultants or
advisors, they will be under no obligation to commit such additional time, and their failure to do so may adversely affect our ability
to carry on our business and successfully execute our business plan.

Additionally, all of our officers
and directors, in the course of their other business activities, may become aware of investments, business opportunities, or