# EDGAR Filing Document

**Accession Number:** 0001927719
**File Stem:** 0001104659-23-029061
**Filing Date:** 2023-3
**Character Count:** 33530
**Document Hash:** 1ea78fdb8df69ec317a4c1a0edd0116f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-029061.hdr.sgml**: 20230306

**ACCESSION NUMBER**: 0001104659-23-029061

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 8

**FILED AS OF DATE**: 20230306

**DATE AS OF CHANGE**: 20230306

**EFFECTIVENESS DATE**: 20230306

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Freightos Ltd
- **CENTRAL INDEX KEY:** 0001927719
- **STANDARD INDUSTRIAL CLASSIFICATION:** ARRANGEMENT OF TRANSPORTATION OF FREIGHT & CARGO [4731]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-270303
- **FILM NUMBER:** 23709633

**BUSINESS ADDRESS:**
- **STREET 1:** C/O CONYERS TRUST COMPANY (CAYMAN) LTD
- **STREET 2:** CRICKET SQ., HUTCHINS DR., P.O. BOX 2681
- **CITY:** GRAND CAYMAN
- **STATE:** E9
- **ZIP:** KY1-1111
- **BUSINESS PHONE:** 000-000-0000

**MAIL ADDRESS:**
- **STREET 1:** C/O CONYERS TRUST COMPANY (CAYMAN) LTD
- **STREET 2:** CRICKET SQ., HUTCHINS DR., P.O. BOX 2681
- **CITY:** GRAND CAYMAN
- **STATE:** E9
- **ZIP:** KY1-1111

**As filed with the Securities and Exchange Commission on March 6, 2023**

**Registration No. 333-**<u> </u>

**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**Washington, D.C. 20549** 

**FORM S-8** 

**REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933** 

---

| | |
|:---|:---|
| **Freightos Limited** | **Freightos Limited** |
| (Exact name of registrant as specified in its charter) | (Exact name of registrant as specified in its charter) |
| **Cayman Islands** | **Not applicable** |
| (State or other jurisdiction of<br> incorporation or organization) | (I.R.S. Employer Identification No.) |
|  **Technology Park Building 2**<br> **1 Derech Agudat Sport HaPo'el**<br> **Jersusalem, Israel**<br> **+972 (2) 538-4317**  | **9695102** |
| (Address of Principal Executive Offices) | (Zip Code) |
|  **FREIGHTOS LIMITED 2022 LONG-TERM INCENTIVE PLAN**<br> **TRADEOS LTD. 2012 GLOBAL INCENTIVE OPTION SCHEME** | **FREIGHTOS LIMITED 2022 LONG-TERM INCENTIVE PLAN**<br> **TRADEOS LTD. 2012 GLOBAL INCENTIVE OPTION SCHEME** |
| (Full title of the plan) | (Full title of the plan) |
|  **Cogency Global Inc.**<br> **122 East 42<sup>nd</sup> Street, 18<sup>th</sup> Floor**<br> **New York, New York 10168**<br> **(212) 947-7200** | **Cogency Global Inc.**<br> **122 East 42<sup>nd</sup> Street, 18<sup>th</sup> Floor**<br> **New York, New York 10168**<br> **(212) 947-7200** |
| (Name, address, telephone number,<br> including area code, of agent for service) | (Name, address, telephone number,<br> including area code, of agent for service) |

---

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ◻ Accelerated filer ◻ <br> Non-accelerated filer ⌧ Smaller reporting company ◻ <br> Emerging growth company ⌧

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ◻

**PART I**

**INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS**

The documents containing the information specified in Part I of Form S-8 will be sent or given to participants as specified by Rule 428(b)(1) under the Securities Act of 1933 (the "Securities Act") and the introductory note to Part I of Form S-8. In accordance with the rules and regulations of the U.S. Securities and Exchange Commission (the "Commission") and the instructions to Form S-8, such documents are not being filed with the Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act. These documents and the documents incorporated by reference into this registration statement pursuant to Item 3 of Part II of this registration statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.

**PART II** 

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT** 

**Item 3. Incorporation of Documents by Reference.** 

The following documents filed by Freightos Limited, a Cayman Islands exempted company limited by shares (the "Registrant"), with the Commission are incorporated herein by reference:

(a) [The prospectus dated December 28, 2022 filed by the Registrant with the Commission pursuant to Rule 424(b) under the Securities Act relating to the registration statement on Form F-4, originally filed with the Commission on December 9, 2022, as amended (Registration No. 333-268742);](https://www.sec.gov/Archives/edgar/data/1927719/000110465922130577/tm2223115-11_424b3.htm)

(c) The description of the Registrant's ordinary shares contained in the Registrant's registration statement on Form 8-A (File No. 001-41604), filed by the Registrant with the Commission under Section 12(b) of the Securities Exchange Act of 1934, as amended, (the "Exchange Act") on [January 25, 2023](https://www.sec.gov/Archives/edgar/data/1927719/000110465923006552/tm234375d1_8a12b.htm) , as amended on [January 26, 2023](https://www.sec.gov/Archives/edgar/data/1927719/000110465923006674/tm234477d1_8a12ba.htm) , including any amendments or reports filed for the purpose of updating such description.

In addition, all documents subsequently filed by the Registrant with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part of this Registration Statement from the date of filing of such documents. The Registrant is not incorporating by reference any document or portion thereof, whether specifically listed above or to be filed in the future, that is not deemed to be "filed" with the Commission.

Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein, or in any subsequently filed document which also is or deemed to be incorporated by reference herein, modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

**Item 4. Description of Securities.**

Not applicable.

**Item 5. Interests of Named Experts and Counsel.**

Not applicable.

**Item 6. Indemnification of Directors and Officers.** 

Cayman Islands law does not limit the extent to which a company's memorandum and articles of association may provide for indemnification of officers and directors, except to the extent any such provision may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification against willful default, willful neglect, civil fraud or the consequences of committing a crime.

Our amended and restated memorandum and articles of association will provide for indemnification of our officers and directors to the maximum extent permitted by law, including for any liability incurred in their capacities as such, except through their own actual fraud, willful default or willful neglect. We have entered into and will enter into agreements with our directors and officers to provide contractual indemnification in addition to the indemnification provided for in our amended and restated memorandum and articles of association. We have purchased a policy of directors' and officers' liability insurance that insures our officers and directors against the cost of defense, settlement or payment of a judgment in some circumstances and insures us against our obligations to indemnify our officers and directors.

**Item 7. Exemption from Registration Claimed.** 

Not applicable.

**Item 8. Exhibits.** 

---

| | |
|:---|:---|
| EXHIBIT<br> NUMBER | DESCRIPTION |
| [4.1](https://www.sec.gov/Archives/edgar/data/1927719/000110465923024307/crgo-20220630xex3d1.htm) | [Amended and Restated Memorandum and Articles of Association of Freightos Limited (incorporated by reference to Exhibit 3.1 to the Registrant's Registration Statement on Form F-1 (Registration No. 333-269911), filed with the SEC on February 22, 2023)](https://www.sec.gov/Archives/edgar/data/1927719/000110465923024307/crgo-20220630xex3d1.htm) |
| [5.1](tm238459d1_ex5-1.htm) | [Opinion of Conyers Dill & Pearman LLP](tm238459d1_ex5-1.htm) |
| [23.1](tm238459d1_ex23-1.htm) | [Consent of Kost Forer Gabbay & Kasierer, independent registered accounting firm for Freightos Limited](tm238459d1_ex23-1.htm) |
| [23.2](tm238459d1_ex23-2.htm) | [Consent of Kost Forer Gabbay & Kasierer, independent registered accounting firm for Clearit Customs Services](tm238459d1_ex23-2.htm) |
| [23.3](tm238459d1_ex23-3.htm) | [Consent of Kost Forer Gabbay & Kasierer, independent registered accounting firm for 9T Technologies LLC](tm238459d1_ex23-3.htm) |
| [23.4](tm238459d1_ex23-4.htm) | [Consent of Marcum LLP, independent registered accounting firm for Gesher I Acquisition Corp.](tm238459d1_ex23-4.htm) |
| [23.5](tm238459d1_ex5-1.htm) | [Consent of Conyers Dill & Pearman LLP (contained in Exhibit 5.1)](tm238459d1_ex5-1.htm) |
| [24.1](#a_001) | [Power of Attorney (included on signature page)](#a_001) |
| [99.1](https://www.sec.gov/Archives/edgar/data/1927719/000110465923024307/crgo-20220630xex10d2.htm) | [Freightos Limited 2022 Long-Term Incentive Plan (incorporated by reference to Exhibit 10.2 to the Registrant's Registration Statement Form on F-1 (Registration No. 333-269911), filed with the SEC on February 22, 2023)](https://www.sec.gov/Archives/edgar/data/1927719/000110465923024307/crgo-20220630xex10d2.htm) |
| [99.2](https://www.sec.gov/Archives/edgar/data/1927719/000110465923024307/crgo-20220630xex10d1.htm) | [Tradeos Ltd. 2012 Global Incentive Option Scheme (incorporated by reference to Exhibit 10.1 to the Registrant's Registration Statement Form on F-1 (Registration No. 333-269911), filed with the SEC on February 22, 2023)](https://www.sec.gov/Archives/edgar/data/1927719/000110465923024307/crgo-20220630xex10d1.htm) |
| [107](tm238459d1_ex-filingfees.htm) | [Filing fee table](tm238459d1_ex-filingfees.htm) |

---

**Item 9. Undertakings**

&nbsp;&nbsp;&nbsp;&nbsp;(a) The undersigned Registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this
Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus required by Section 10(a)(3) of the Securities Act;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) To reflect in the prospectus any facts or events arising after the effective date of this 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 this 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 this Registration Statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) To include any material information with respect to the Plans not previously disclosed in this Registration
Statement or any material change to such information in this Registration Statement;

*provided*, *however*, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement 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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

**SIGNATURES** 

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Jerusalem, Israel, on March 6, 2023.

---

| | |
|:---|:---|
| **FREIGHTOS LIMITED** | **FREIGHTOS LIMITED** |
| By: | /s/ Zvi Schreiber |
|  | Name: Zvi Schreiber |
|  | Title: Chief Executive Officer |

---

**POWER OF ATTORNEY** 

KNOW ALL PERSONS BY THESE PRESENTS, each person whose signature appears below hereby constitutes and appoints Zvi Schreiber and Ran Shalev as his or her true and lawful attorney-in-fact, with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities to sign any and all amendments, including post-effective amendments, to this Registration Statement on Form S-8 (including, without limitation, any additional registration statement filed pursuant to Rule 462 under the Securities Act of 1933, as amended), and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, and with full power of substitution; hereby ratifying and confirming all that each of said attorneys-in-fact, or his substitute or substitutes, may do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated:

---

| | | |
|:---|:---|:---|
| Signature | Title | Date |
| /s/ Zvi Schreiber |  |  |
| Zvi Schreiber | Chief Executive Officer and Director<br> (*Principal Executive Officer*)<br>| March 6, 2023 |
| /s/ Ran Shalev |  |  |
| Ran Shalev | Chief Financial Officer<br> (*Principal Financial Officer and Principal Accounting Officer*) | March 6, 2023 |
| /s/ William Chin |  |  |
| William Chin | Director | March 6, 2023 |
| /s/ Michael Eisenberg |  |  |
| Michael Eisenberg | Director | March 6, 2023 |
| /s/ Ezra Gardner |  |  |
| Ezra Gardner | Director | March 6, 2023 |
| /s/ Guillaume Halleux |  |  |
| Guillaume Halleux | Director | March 6, 2023 |
| /s/ Inna Kuznetsova |  |  |
| Inna Kuznetsova | Director | March 6, 2023 |
| /s/ Udo Lange |  |  |
| Udo Lange | Director | March 6, 2023 |
| /s/ Robert J. Mylod |  |  |
| Robert J. Mylod | Director | March 6, 2023 |

---

---

| | | |
|:---|:---|:---|
| /s/ Glen Schwaber |  |  |
| Glen Schwaber | Director | March 6, 2023 |

---

**AUTHORIZED REPRESENTATIVE**

Pursuant to the requirements of the Securities Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of Freightos Limited has signed this registration statement in the City of New York, State of New York, on the 6th day of March, 2023.

---

| | |
|:---|:---|
| **Authorized Representative in the United States — Cogency Global Inc.** | **Authorized Representative in the United States — Cogency Global Inc.** |
| By: | /s/ Colleen A. De Vries |
| Name: | Colleen A. De Vries |
| Title: | Senior Vice President |
|  | on behalf of Cogency Global Inc. |

---

## Exhibit 5.1

**Exhibit 5.1**

**CONYERS DILL & PEARMAN LLP**<br>SIX, 2<sup>nd</sup> Floor, Cricket Square<br> PO Box 2681, Grand Cayman KY1-1111<br> Cayman Islands<br>T +1 345 945 3901<br>**conyers.com**<br>

6 March 2023

Freightos Limited

Technology Park Building 2,

1 Derech Agudat Sport HaPo'el,

Jerusalem, Israel 9695102

Dear Sirs

**Re: Freightos Limited** (the "**Company**")

We have acted as special legal counsel in the Cayman Islands to the Company in connection with the Company's Registration Statement on Form S-8 filed with the Securities and Exchange Commission in the United States ("**SEC**") on or around the date of this opinion (the "**Registration Statement**") relating to the Company's registration of an aggregate of (i) 3,565,906 ordinary shares with par value $0.00001 per share (the "**Ordinary Shares**") reserved for issuance pursuant to awards that may be granted under the Freightos Limited 2022 Long-Term Incentive Plan (the "**2022 Plan**"), (ii) 739,321 Ordinary Shares issuable upon the exercise of outstanding options under the 2022 Plan, and (iii) 4,520,087 Ordinary Shares issuable upon the exercise of outstanding options under the Tradeos Ltd. 2012 Global Incentive Option Scheme (the "**2012 Plan**"), the Ordinary Shares in the foregoing clauses (i), (ii), and (iii), collectively, the "**Shares**".

**1. DOCUMENTS REVIEWED**

For the purposes of giving this opinion, we have examined copies of:

(i) the Registration Statement;

(ii) the certificate of incorporation dated 12 April 2022, the amended and restated memorandum
and articles of association of the Company adopted on 25 January 2023;

(iii) the resolutions in writing of the directors of the Company dated 31 May 2022 (the
 "**Resolutions** ");

(iv) a Certificate of Good Standing (the "**Certificate of Good Standing** ")
dated 14 February 2023 issued by the Registrar of Companies in relation to the Company;

(v) the 2022 Plan;

(vi) the 2012 Plan; and

(vii) such other documents and made such enquiries as to questions of law as we have deemed
necessary in order to render the opinion set forth below.

**2. ASSUMPTIONS**

We have assumed:

(a) the genuineness and authenticity of all signatures and the conformity to the originals
of all copies (whether or not certified) examined by us and the authenticity and completeness of the originals from which such copies
were taken;

(b) the accuracy and completeness of all factual representations made in the Registration
Statement and other documents reviewed by us;

(c) that the resolutions contained in the Resolutions were passed by unanimous written
resolutions of the directors of the Company, remain in full force and effect and have not been and will not be rescinded or amended;

(d) that there is no provision of the law of any jurisdiction, other than the Cayman
Islands, which would have any implication in relation to the opinions expressed herein;

(e) that at the time of issuance, any Shares shall be issued by the Company against
payment in full, which shall be equal to at least the par value thereof, and shall be duly registered in the Company's register
of members;

(f) that the Company will have sufficient authorised share capital to effect the issue
of any Shares at the time of issuance;

(g) the capacity, power and authority of all parties other than the Company to enter
into and perform their obligations under any and all documents entered into by such parties in connection with the issuance of the Shares,
and the due execution and delivery thereof by each party thereto;

(h) the effectiveness under the laws of the United States of America of the Registration
Statement and that the Registration Statement will be duly filed with and declared effective by the SEC;

(i) that the Registration Statement declared effective by the SEC will be in substantially
the same form as that examined by us for purposes of this opinion;

(j) that there is no provision of the law of any jurisdiction, other than the Cayman
Islands, which would have any implication in relation to the opinions expressed herein;

(k) that each of the documents reviewed by us are, or will be, legal, valid, binding
and enforceable against all relevant parties in accordance with their terms under all relevant laws (other than, with respect to the Company,
the laws of the Cayman Islands); and

(l) that there is no contractual or other prohibition or restriction (other than as
arising under Cayman Islands law) binding on the Company prohibiting or restricting it from entering into and performing its obligations
under the documents reviewed by us.

Page 2 of 4

**3. QUALIFICATIONS**

(a) The term "enforceable" as used in this opinion means that an obligation
is of a type which the courts of the Cayman Islands enforce. It does not mean that those obligations will be enforced in all circumstances.
In particular, the obligations of the Company in connection with the Shares and any indenture or other agreement or document relating
thereto:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) will be subject to the laws from time to time in effect relating to bankruptcy, insolvency, liquidation,
possessory liens, rights of set off, reorganisation, amalgamation, merger, consolidation, moratorium, bribery, corruption, money laundering,
terrorist financing, proliferation financing or any other laws or legal procedures, whether of a similar nature or otherwise, generally
affecting the rights of creditors as well as applicable international sanctions;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) will be subject to statutory limitation of the time within which proceedings may be brought;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) will be subject to general principles of equity and, as such, specific performance and injunctive relief, being equitable remedies,
may not be available;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) may not be given effect to by a Cayman Islands
court if and to the extent they constitute the payment of an amount which is in the nature of a penalty; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v) may not be given effect by a Cayman Islands court
to the extent that they are to be performed in a jurisdiction outside the Cayman Islands and such performance would be illegal under the
laws of that jurisdiction. Notwithstanding any contractual submission to the exclusive or non-exclusive jurisdiction of specific courts,
a Cayman Islands court has inherent discretion to stay or allow proceedings in the Cayman Islands against the Company if there are other
proceedings simultaneously underway against the Company in another jurisdiction.

(b) We have made no investigation of and express no opinion in relation to the laws
of any jurisdiction other than the Cayman Islands.

(c) This opinion is to be governed by and construed in accordance with the laws of the
Cayman Islands and is limited to and is given on the basis of the current law and practice in the Cayman Islands.

(d) This opinion is issued solely for the purposes of the filing of the Registration
Statement and the registration of the Shares by the Company and is not to be relied upon in respect of any other matter.

Page 3 of 4

**4. OPINIONS**

On the basis of and subject to the foregoing, we are of the opinion that:

(a) The Company is duly incorporated and existing under the laws of the Cayman Islands
and, based on the Certificate of Good Standing, is in good standing. Pursuant to the Companies Act of the Cayman Islands (the "**Act** "),
a company is deemed to be in good standing if all fees and penalties under the Act have been paid and the Registrar of Companies has no
knowledge that the Company is in default under the Act.

(b) When issued and paid for in accordance with the Resolutions and the terms of the
Plan, the Shares will be validly issued, fully paid and non-assessable (which term means when used herein that no further sums are required
to be paid by the holders thereof in connection with the issue of such shares).

We hereby consent to the filing of this opinion as an exhibit to the Registration Statement. In giving this consent, we do not hereby admit that we are experts within the meaning of Section 11 of the Securities Act or that we are within the category of persons whose consent is required under Section 7 of the Securities Act or the Rules and Regulations of the Commission promulgated thereunder.

Yours faithfully

/s/ Conyers Dill & Pearman Limited

**Conyers Dill & Pearman LLP**

Page 4 of 4

## Exhibit 23.1

**Exhibit 23.1**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 of Freightos Limited pertaining to the Freightos Limited 2022 Long Term Incentive Plan and 2012 Global Incentive Option Scheme, of our reports dated November 2, 2022, except for the effects of the share split as described in Note 1(F) and Note 22 as to which the date is February 22, 2023, with respect to the consolidated financial statements of Freightos Limited, included in its Prospectus on Form F-1 filed with the Securities and Exchange Commission.

---

| | |
|:---|:---|
|  | /s/ Kost Forer Gabbay & Kasierer |
| March 6, 2023 | Kost Forer Gabbay & Kasierer |
| Tel-Aviv, Israel | A Member of Ernst & Young Global |

---

## Exhibit 23.2

**Exhibit 23.2**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 of Freightos Limited pertaining to the Freightos Limited 2022 Long Term Incentive Plan and 2012 Global Incentive Option Scheme, of our reports dated September 22, 2022, with respect to the combined financial statements of Clearit Customs Services, included in Freightos Limited Prospectus on Form F-1 filed with the Securities and Exchange Commission.

---

| | |
|:---|:---|
|  | /s/ Kost Forer Gabbay & Kasierer |
| March 6, 2023 | Kost Forer Gabbay & Kasierer |
| Tel-Aviv, Israel | A Member of Ernst & Young Global |

---

## Exhibit 23.3

**Exhibit 23.3**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 of Freightos Limited pertaining to the Freightos Limited 2022 Long Term Incentive Plan and 2012 Global Incentive Option Scheme, of our reports dated September 7, 2022, with respect to the financial statements of 9T Technologies LLC, included in Freightos Limited Prospectus on Form F-1 filed with the Securities and Exchange Commission.

---

| | |
|:---|:---|
|  | /s/ Kost Forer Gabbay & Kasierer |
| March 6, 2023 | Kost Forer Gabbay & Kasierer |
| Tel-Aviv, Israel | A Member of Ernst & Young Global |

---

## Exhibit 23.4

**Exhibit 23.4**

<u>Independent Registered Public Accounting Firm's Consent</u>

We consent to the incorporation by reference in this Registration Statement of Freightos Limited on Form S-8 of our report of Gesher I Acquisition Corp. dated December 29, 2022**,** which includes an explanatory paragraph as to Gesher I Acquisition Corp.'s ability to continue as a going concern, with respect to our audits of the financial statements of Gesher I Acquisition Corp. as of September 30, 2022 and September 30, 2021 and for the year ended September 30, 2022 and for the period from February 23, 2021 (inception) through September 30, 2021, which report appears in the Prospectus, which is part of this Registration Statement.

/s/ Marcum llp

Marcum llp

Boston, MA

March 6, 2023

## Ex-Filing

**Exhibit 107**

**Calculation of Filing Fee Table**

**Form S-8**

(Form Type)

**Freightos Limited**

(Exact Name of Registrant as Specified in Its Charter)

Table 1: Newly Registered Securities

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| | | | | |
|:---|:---|:---|:---|:---|
| **Security Type** | **Security Class Title<sup>(1)</sup>** | **Maximum Aggregate Offering Price<sup>(4)</sup>** | **Fee Rate** | **Amount of Registration Fee** |
| Equity | Ordinary shares, par value $0.00001 per share Other<sup>(2)</sup>3565906<sup>(3)</sup>$4.42<sup>(2)</sup> | $15761304.52 | 0.00011020 | $1736.90 |
| Equity | Ordinary shares, par value $0.00001 per share Other<sup>(4)</sup>739321<sup>(5)</sup>$8.45<sup>(4)</sup> | $6247262.45 | 0.00011020 | $688.45 |
| Equity | Ordinary shares, par value $0.00001 per share Other<sup>(6)</sup>4520087<sup>(7)</sup>2.35<sup>(6)</sup> | $10622204.45 | 0.00011020 | $1170.57 |
| **Total Offering Amounts** | **Total Offering Amounts** | $32630771.42 |  | $3595.92 |
| **Total Fee Offsets** | **Total Fee Offsets** |  |  |  |
| **Net Fee Due** | **Net Fee Due** |  |  | $3595.92 |

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&nbsp;&nbsp;&nbsp;&nbsp;(1) Pursuant to Rule 416(a) under the Securities Act of 1933,
as amended (the "Securities Act"), the registration statement on Form S-8 (the "Registration Statement") to which
this exhibit relates shall also cover any additional ordinary shares, $0.00001 par value per share (the "Ordinary Shares"),
of Freightos Limited (the "Company") that become issuable with respect to the securities identified in the above table, by
reason of any stock dividends, stock splits, recapitalizations, reclassifications, mergers, split-ups, reorganizations, consolidations
or other similar transactions effected without receipt of consideration which results in an increase in the number of outstanding Ordinary
Shares.

&nbsp;&nbsp;&nbsp;&nbsp;(2) Estimated solely for the purpose of calculating the registration
fee in accordance with Rules 457(c) and 457(h) under the Securities Act, based upon the average of the high and low prices of the Ordinary
Shares on February 28, 2023, as reported on the Nasdaq Capital Market.

&nbsp;&nbsp;&nbsp;&nbsp;(3) Represents Ordinary Shares reserved for issuance pursuant
to awards that may be granted under the Freightos Limited 2022 Long-Term Incentive Plan (the "2022 LTIP").

&nbsp;&nbsp;&nbsp;&nbsp;(4) Estimated solely for the purpose of calculating the registration
fee in accordance with Rule 457(h) under the Securities Act. The price of $8.45 per share represents the weighted average exercise price
of outstanding options under the 2022 LTIP.

&nbsp;&nbsp;&nbsp;&nbsp;(5) Represents Ordinary Shares issuable upon the exercise of
outstanding options under the 2022 LTIP.

&nbsp;&nbsp;&nbsp;&nbsp;(6) Estimated solely for the purpose of calculating the registration
fee in accordance with Rule 457(h) under the Securities Act. The price of $2.35 per share represents the weighted average exercise price
of outstanding options under the Tradeos Ltd. 2012 Global Incentive Option Scheme (the "2012 Plan").

&nbsp;&nbsp;&nbsp;&nbsp;(7) Represents Ordinary Shares issuable upon the exercise of
outstanding options under the 2012 Plan.