Company: RGNT
Filing Date: 2025-01-24
Form Type: DRS
Source: 0001213900-25-006245
Chunk: 206

Company: REGENTIS BIOMATERIALS LTD.
Filing Date: 2025-01-24
Form: DRS
Chunk 206
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 of our shareholders that are a party to the IRA have the right to request that we include their registrable securities (i.e. our
Ordinary Shares which were not previously registered or sold to the public) in any registration statement that we file. The right of
any shareholder to include shares in the registration related thereto is conditioned upon the shareholder accepting the terms of the
underwriting, if any, as agreed between us and the underwriters and then only in such quantity as the underwriters in their sole discretion
determine will not jeopardize the success of our offering. However, we have agreed not to grant any other shareholders priority to have
their securities registered prior to the securities of any shareholder who is a party to this registration rights agreement.

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TAXATION</div>

The following description
is not intended to constitute a complete analysis of all tax consequences relating to the ownership or disposition of our securities
offered hereby. You should consult your own tax advisor concerning the tax consequences of your particular situation, as well as any
tax consequences that may arise under the laws of any state, local, foreign, including Israeli, or other tax jurisdictions.

Certain Israeli Tax Considerations

The following is a brief
summary of the material Israeli income tax laws applicable to us. This section also contains a discussion of material Israeli tax consequences
concerning the ownership and disposition of our Ordinary Shares. This summary does not discuss all the aspects of Israeli tax law that
may be relevant to a particular investor in light of his or her personal investment circumstances or to some types of investors subject
to special treatment under Israeli law. Examples of this kind of investor include residents of Israel or investors in securities who
are subject to special tax regimes not covered in this discussion. To the extent that the discussion is based on new tax legislation
that has not yet been subject to judicial or administrative interpretation, we cannot assure you that the appropriate tax authorities
or the courts will accept the views expressed in this discussion. This summary is based on laws and regulations in effect as of the date
hereof and does not take into account possible future amendments which may be under consideration.

You are urged to consult your own tax advisor as to the Israeli and other tax consequences of the purchase, ownership and disposition of our Ordinary Shares, including, in particular, the effect of any non-Israeli, state or local taxes.

General Corporate Tax Structure in Israel

Israeli resident companies
(as defined below), such as the Company, are generally subject to corporate