Company: RGNT
Filing Date: 2025-01-27
Form Type: DRS/A
Source: 0001213900-25-006676
Chunk: 12

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-01-27
Form: DRS/A
Chunk 12
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 commonly referred to as “compensation discussion and analysis”;                 |

| ● | are not required to obtain                                                                                                         
 a non-binding advisory vote from our shareholders on executive compensation or golden parachute arrangements (commonly referred to 
 as the “say-on-pay,” “say-on frequency” and “say-on-golden-parachute” votes);                                                      |

| ● | are exempt from certain                                                                                                              
 executive compensation disclosure provisions requiring a pay-for-performance graph and chief executive officer pay ratio disclosure; 
 and                                                                                                                                  |

| ● | are exempt from the auditor                                                                                                      
 attestation requirement in the assessment of our internal control over financial reporting pursuant to the Sarbanes-Oxley Act of 
 2002.                                                                                                                            |

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We may take advantage of these provisions for up to five years or such earlier time that we are no longer an emerging growth company. We would cease to be an emerging growth company upon the earlier to occur of: (1) the last day of the fiscal year in which we have total annual gross revenues of $1.235 billion or more; (2) the date on which we have issued more than $1.0 billion in nonconvertible debt during the previous three years; or (3) the date on which we are deemed to be a large accelerated filer under the rules of the SEC. We may choose to take advantage of some but not all of these reduced burdens, and therefore the information that we provide holders of our Ordinary Shares may be different than the information you might receive from other public companies in which you hold equity. In addition, Section 107 of the JOBS Act also provides that an emerging growth company can take advantage of an extended transition period for complying with new or revised accounting standards applicable to public companies. We have elected to take advantage of the extended transition period to comply with new or revised accounting standards and to adopt certain of the reduced disclosure requirements available to emerging growth companies. As a result of the accounting standards election, we will not be subject to the same implementation timing for new or revised accounting standards as other public companies that are not emerging growth companies which may make comparison of our financials to those of other public companies more difficult. In addition, the information that we provide in this prospectus may be different than the information you may receive from other public companies in which you hold equity interests. Foreign Private Issuer Upon consummation of this offering, we will report under the Securities Exchange Act of 1934, as amended, or