# EDGAR Filing Document

**Accession Number:** 0001577445
**File Stem:** 0001493152-26-022730
**Filing Date:** 2026-5
**Character Count:** 22777
**Document Hash:** 8e8cd7f4089c0cbce9d45b0352475d35
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-022730.hdr.sgml**: 20260513

**ACCESSION NUMBER**: 0001493152-26-022730

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 14

**FILED AS OF DATE**: 20260513

**DATE AS OF CHANGE**: 20260513

**EFFECTIVENESS DATE**: 20260513

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Odysight.ai Inc.
- **CENTRAL INDEX KEY:** 0001577445
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-295840
- **FILM NUMBER:** 26973489

**BUSINESS ADDRESS:**
- **STREET 1:** 14201 N. HAYDEN ROAD, SUITE A-1
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85260
- **BUSINESS PHONE:** 480-659-6404

**MAIL ADDRESS:**
- **STREET 1:** 14201 N. HAYDEN ROAD, SUITE A-1
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85260

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ScoutCam Inc.
- **DATE OF NAME CHANGE:** 20200102

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Intellisense Solutions Inc.
- **DATE OF NAME CHANGE:** 20130521

**As filed with the United States Securities and Exchange Commission on May 13, 2026**

**Registration No. 333-**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT**

**UNDER**

**THE SECURITIES ACT OF 1933**

**Odysight.ai Inc.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Nevada** | **47-4257143** |
| (State or other jurisdiction of | (I.R.S. Employer |
| incorporation or organization) | Identification No.) |

---

**12 Abba Hillel Silver RD, Sasson Hugi Tower**

**Ramat Gan 5250606, Israel**

(Address of principal executive offices) (Zip Code)

**ODYSIGHT.AI INC. 2024 SHARE INCENTIVE PLAN**

(Full title of the plan)

**State Agent and Transfer Syndicate, Inc.**

**112 North Curry St.**

**Carson City, Nevada 89703**

**Tel: (775) 882-1013**

(Name and address of agent for service) (Telephone number, including area code, of agent for service)

***Copies to:***

---

| | |
|:---|:---|
| **Gary Emmanuel, Esq.**<br> **Michael Soumas, Esq.**<br> **Greenberg Traurig, P.A.**<br> **One Azrieli Center**<br> **Round Tower, 30th floor**<br> **132 Menachem Begin Rd**<br> **Tel Aviv, Israel 6701101**<br> **Telephone: +972 (0) 3.636.6000** | **Aviram Hazak, Adv.**<br> **Joshua Ravitz, Adv.**<br> **Herzog, Fox & Neeman Law Offices**<br> **Herzog Tower, 6 Yitzhak Sadeh St.**<br> **Tel Aviv 6777506, Israel**<br> **Telephone: +972 (0) 3.692.2020** |

---

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 ☐ Non-accelerated filer ☒ Smaller reporting company ☒ 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. ☐

**STATEMENT PURSUANT TO GENERAL INSTRUCTION E OF FORM S-8**

**EXPLANATORY NOTE**

 

The purpose of this Registration Statement on Form S-8 (this "Registration Statement") is for Odysight.ai Inc. (the "Company") to register an additional 777,000 shares of common stock, par value $0.001 per share, for issuance under the Company's 2024 Share Incentive Plan (the "2024 Plan"). In accordance with General Instruction E to Form S-8, the contents of the Company's Registration Statement on Form S-8 (File No. 333-287640) filed with the Securities and Exchange Commission (the "Commission") on May 29, 2025 are hereby incorporated by reference herein and the information required by Part II is omitted, except as supplemented by the information set forth below.

**PART I**

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

**Item 1. <u>Plan Information\*</u>**

**Item 2. <u>Registration Information and Employee Plan Annual Information\*</u>**

\*The documents containing the information required in Part I of this Registration Statement have been or will be sent or given to participants in the 2024 Plan as specified in Rule 428(b)(1) under the Securities Act of 1933, as amended (the "Securities Act"), in accordance with the rules and regulations of the Commission, and the Note to Part I of 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 of 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. <u>Incorporation of Documents by Reference</u>**

The Registrant hereby incorporates by reference in this Registration Statement the following documents:

&nbsp;&nbsp;&nbsp;&nbsp;(i) the
 Registrant's Annual Report on [Form 10-K](https://www.sec.gov/Archives/edgar/data/1577445/000149315226011691/form10-k.htm) for the fiscal year ended December 31, 2025 filed with the Commission on March 19,
 2026 (the "Annual Report");

(ii) the
 Registrant's Current Reports on Form 8-K (other than the information furnished pursuant to Item 2.02 or 7.01 thereof or related
 exhibits furnished pursuant to Item 9.01 thereof) filed with the Commission on [January 5, 2026](https://www.sec.gov/Archives/edgar/data/1577445/000149315226000272/form8-k.htm) , [March 19, 2026](https://www.sec.gov/Archives/edgar/data/1577445/000149315226011695/form8-k.htm) , [March 27, 2026](https://www.sec.gov/Archives/edgar/data/1577445/000149315226013192/form8-k.htm) , [March 31, 2026](https://www.sec.gov/Archives/edgar/data/1577445/000149315226013791/form8-k.htm) and [April 10, 2026](https://www.sec.gov/Archives/edgar/data/1577445/000149315226016059/form8-k.htm) pursuant to Sections 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange
 Act"); and

(iii) the
 description of the Registrant's common stock, included as [Exhibit 4.1](https://www.sec.gov/Archives/edgar/data/1577445/000149315226011691/ex4-1.htm) to the Annual Report, including any amendment or report
 filed for the purpose of updating such description.

All documents subsequently filed by the Registrant with the Commission pursuant to Section 13(a), 13(c), 14 or 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 hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such documents.

For purposes of this Registration Statement, any document or any statement contained in a document incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or superseded to the extent that a subsequently filed document or a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated herein by reference modifies or supersedes such document or such statement in such document. Any such document or 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 8. <u>Exhibits</u>.**

The following exhibits are filed with or incorporated by reference into this Registration Statement (numbering corresponds to Exhibit Table in Item 601 of Regulation S-K):

---

| | |
|:---|:---|
| **Exhibit**<br> **Number** | **Description** |
| 3.1 | [Amended and Restated Articles of Incorporation (incorporated by reference to Exhibit 3.1.1 to our Registration Statement on Form S-1 filed with the Commission on July 17, 2023)](https://www.sec.gov/Archives/edgar/data/1577445/000149315223024719/ex3-1_1.htm) |
| 3.2 | [Amended and Restated Bylaws (incorporated by reference to Exhibit 3.2 to our Current Report on Form 8-K filed with the Commission on June 8, 2023)](https://www.sec.gov/Archives/edgar/data/1577445/000149315223020517/ex3-2.htm) |
| 5.1\* | [Opinion of Greenberg Traurig, P.A. (including consent)](ex5-1.htm) |
| 23.1\* | [Consent of Brightman Almagor Zohar & Co., a firm in the Deloitte global network, an independent registered public accounting firm](ex23-1.htm) |
| 23.2\* | [Consent of Greenberg Traurig, P.A. (included in Exhibit 5.1)](ex5-1.htm) |
| 24.1\* | [Power of Attorney (included on the signature page of this Registration Statement)](#poa_001) |
| 99.1 | [2024 Share Incentive Plan (incorporated by reference to Exhibit 10.4 to our Registration Statement on Form S-1 filed with the Commission on June 24, 2024)](https://www.sec.gov/Archives/edgar/data/1577445/000149315224024954/ex10-4.htm) |
| 107\* | [Filing Fee Table](ex107.htm) |

---

\* Filed herewith.

**SIGNATURES**

Pursuant to the requirements of the Securities Act, 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 the City of Ramat Gan, State of Israel, on the 13 day of May, 2026.

---

| | |
|:---|:---|
| **ODYSIGHT.AI INC.** | **ODYSIGHT.AI INC.** |
| By: | */s/ Yehu Ofer* |
|  | Yehu Ofer |
|  | Chief Executive Officer |

---

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS that the undersigned officers and directors of Odysight.ai Inc., a Nevada corporation, do hereby constitute and appoint Yehu Ofer, Chief Executive Officer, and Einav Brenner, Chief Financial Officer, and each of them, their lawful attorneys-in-fact and agents with full power and authority to do any and all acts and things and to execute any and all instruments which said attorneys and agents, and any one of them, determine may be necessary or advisable or required to enable said corporation to comply with the Securities Act of 1933, as amended, and any rules or regulations or requirements of the Securities and Exchange Commission in connection with this Registration Statement. Without limiting the generality of the foregoing power and authority, the powers granted include the power and authority to sign the names of the undersigned officers and directors in the capacities indicated below to this Registration Statement, to any and all amendments, including post-effective amendments, and supplements to this Registration Statement and to any and all instruments or documents filed as part of or in conjunction with such registration statements or amendments or supplements thereof and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, and each of the undersigned hereby ratifies and confirms that all said attorneys and agents, or any one of them, shall do or cause to be done by virtue hereof. This Power of Attorney may be signed in several counterparts.

IN WITNESS WHEREOF, each of the undersigned has executed this Power of Attorney as of the date indicated.

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

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| */s/ Yehu Ofer* | Chief Executive Officer | May 13, 2026 |
| Yehu Ofer | (*Principal Executive Officer*) |  |
| */s/ Einav Brenner* | Chief Financial Officer | May 13, 2026 |
| Einav Brenner | (*Principal Financial and Accounting Officer*) |  |
| */s/ Benad Goldwasser* | Chairman of the Board | May 13, 2026 |
| Benad Goldwasser |  |  |
| */s/ Zeev Vurembrand* | Director | May 13, 2026 |
| Zeev Vurembrand |  |  |
| */s/ Moshe (Mori) Arkin* | Director | May 13, 2026 |
| Moshe (Mori) Arkin |  |  |
| */s/ Inbal Kreiss* | Director | May 13, 2026 |
| Inbal Kreiss |  |  |
| */s/ Nir Nimrodi* | Director | May 13, 2026 |
| Nir Nimrodi |  |  |
| */s/ Jackson Schneider* | Director | May 13, 2026 |
| Jackson Schneider |  |  |
| */s/ Ronit Rubin* | Director | May 13, 2026 |
| Ronit Rubin |  |  |
| */s/ Carlo Papa* | Director | May 13, 2026 |
| Carlo Papa |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

![](ex5-1_001.jpg)

May 13, 2026

Odysight.ai Inc.

12 Abba Hillel Silver RD, Sasson Hugi Tower

Ramat Gan, Israel 5250606

Re: Odysight.ai Inc. Registration Statement on Form S-8

Ladies and Gentlemen:

We are rendering this opinion in connection with the Registration Statement on Form S-8 (the "<u>Registration Statement</u>") to be filed with the Securities and Exchange Commission (the "<u>Commission</u>") under the Securities Act of 1933, as amended, with respect to the registration of up to 777,000 shares (the "<u>Shares</u>") of common stock, par value $0.001 per share (the "<u>Common Stock</u>") of Odysight.ai Inc. (the "<u>Company</u>"), a Nevada corporation, reserved for issuance pursuant to future awards under the Company's 2024 Share Incentive Plan (the "<u>Plan"</u>).

We have examined: (i) the Registration Statement; (ii) the Company's Amended and Restated Articles of Incorporation, as amended to date (the "<u>Articles</u>"); (iii) the Company's Amended and Restated Bylaws, as amended to date (the "<u>Bylaws</u>"); (iv) the Plan, (v) certain resolutions of the Board of Directors of the Company related to the filing of the Registration Statement, the authorization and issuance of the Shares and related matters, and (vi) the corporate proceedings relating to the registration of the Shares pursuant to the Plan.

In addition to the examination outlined above, we have conferred with various officers of the Company and have ascertained or verified, to our satisfaction, such additional facts as we deemed necessary or appropriate for the purposes of this opinion. In our examination, we have assumed the authenticity of all documents submitted to us as originals, the conformity to the original documents of all documents submitted to us as copies, the genuineness of all signatures on documents reviewed by us and the legal capacity of natural persons.

We have also assumed that, at the time of the issuance of the Shares: (i) the Registration Statement and any amendments thereto (including post-effective amendments) will have become effective and will remain effective, (ii) no stop order of the Commission preventing or suspending the use of the prospectus described in the Registration Statement will have been issued, (iii) the prospectus described in the Registration Statement and any required prospectus supplement will have been delivered to the recipient of the Shares as required in accordance with applicable law, (iv) the resolutions of the Board of Directors of the Company referred to above will not have been modified or rescinded, (v) the Company will receive consideration for the issuance of the Shares required by the Plan and that is at least equal to the par value of the Common Stock, (vi) all requirements of the substantive laws of the state of Nevada, including judicial interpretations of such laws, the Articles, and the Bylaws will be complied with when the Shares are issued, (vii) sufficient shares of Common Stock will be authorized for issuance under the Articles, that have not otherwise been issued or reserved for issuance, and (viii) neither the issuance nor sale of the Shares will result in a violation of any agreement or instrument then binding upon the Company or any order of any court or governmental body having jurisdiction over the Company.

Based on the foregoing, we are of the opinion that the Shares that constitute original issuance shares will be validly issued, fully paid and nonassessable by the Company when the issuance of such Shares has been duly and validly approved by the board of directors of the Company and such Shares have been delivered in accordance with the Plan.

We do not express any opinion herein concerning any law other than the corporation laws of the State of Nevada and the federal law of the United States. No opinion is expressed herein with respect to the qualification of the Shares under the securities or blue sky laws of any state or any foreign jurisdiction.

We consent to the filing of this opinion as an exhibit to the Registration Statement and we consent to the use of our name wherever it appears in the Registration Statement. In giving this consent, we do not hereby admit that we come within the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended, or the rules and regulations of the Securities and Exchange Commission thereunder.

Very truly yours,

---

| |
|:---|
| */s/ Greenberg Traurig, P.A.* |
| Greenberg Traurig, P.A. |

---

## Exhibit 23.1

**Exhibit 23.1**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated March 19, 2026 relating to the financial statements of Odysight.ai Inc., appearing in the Annual Report on Form 10-K of Odysight.ai Inc. for the year ended December 31, 2025.

---

| |
|:---|
| **/s/ Brightman Almagor Zohar & Co.** |
| **Certified Public Accountants** |
| **A Firm in the Deloitte Global Network** |

---

Tel Aviv, Israel

13th day of May, 2026

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

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|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Odysight.ai Inc.**  |

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Type**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Class Title**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Calculation Rule**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount Registered**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Proposed Maximum Offering Price Per Unit**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Maximum Aggregate Offering Price**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Rate**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount of Registration Fee**  |
| 1 | Equity | Common stock, $0.001 par value per share to be issued pursuant to the Odysight.ai Inc., 2024 Share Incentive Plan | Other | 777000 | $4.49 | $3488730.00 | 0.0001381 | $481.79 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $3488730.00  |  | $481.79  |
| Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  |  |  |  | $0.00  |
| Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  |  |  |  | $481.79  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Offering Note** <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>1</sup> Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional shares of common stock of Odysight.ai Inc. (the "Registrant"), par value $0.001 per share ("Common Stock"), that become issuable under the Registrant's 2024 Share Incentive Plan (the "2024 Plan") by reason of any stock dividend, stock split, recapitalization or other similar transaction. Represents shares of Common Stock reserved for issuance pursuant to future awards under the 2024 Plan. This estimate is made pursuant to Rule 457(h)(1) and Rule 457(c) of the Securities Act solely for purposes of calculating the registration fee. The price per share and aggregate offering price are based upon the average of the high and low prices of the Common Stock on May 8, 2026, as reported on the Nasdaq Capital Market, which date is within five business days prior to the filing of this Registration Statement.

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| |
|:---|
| |
| **Rule 457(p)** |
| Fee Offset Claims |
| Fee Offset Sources |

---