Company: RGNT
Filing Date: 2025-02-12
Form Type: DRS/A
Source: 0001213900-25-012299
Chunk: 240

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-02-12
Form: DRS/A
Chunk 240
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 when the Ordinary Shares originally sold by that syndicate member are purchased
in stabilizing or syndicate covering transactions to cover syndicate short positions.

These stabilizing transactions,
syndicate covering transactions and penalty bids may have the effect of raising or maintaining the market price of our Ordinary Shares
or preventing or retarding a decline in the market price of our Ordinary Shares. As a result, the price of our Ordinary Shares in the
open market may be higher than it would otherwise be in the absence of these transactions. Neither we nor the underwriters make any representation
or prediction as to the effect that the transactions described above may have on the price of our Ordinary Shares. These transactions
may be affected in the over-the-counter market or otherwise and, if commenced, may be discontinued at any time.

Other Relationships

The underwriters and their
affiliates may in the future provide 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