# EDGAR Filing Document

**Accession Number:** 0001893645
**File Stem:** 0001213900-25-067343
**Filing Date:** 2025-7
**Character Count:** 20726
**Document Hash:** c25892cc5d06cca3f8b22c19ea7a729f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-067343.hdr.sgml**: 20250724

**ACCESSION NUMBER**: 0001213900-25-067343

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 7

**FILED AS OF DATE**: 20250724

**DATE AS OF CHANGE**: 20250724

**EFFECTIVENESS DATE**: 20250724

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Polyrizon Ltd.
- **CENTRAL INDEX KEY:** 0001893645
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** L3
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-288923
- **FILM NUMBER:** 251147065

**BUSINESS ADDRESS:**
- **STREET 1:** 12/6 BOROCHOV ST.
- **CITY:** RAANANA
- **STATE:** IL
- **ZIP:** 4343306
- **BUSINESS PHONE:** 972-54-7979668

**MAIL ADDRESS:**
- **STREET 1:** 12/6 BOROCHOV ST.
- **CITY:** RAANANA
- **STATE:** IL
- **ZIP:** 4343306

**As filed with the Securities and Exchange Commission on July 24, 2025**

**Registration No. 333-** 

**UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM S-8<br> REGISTRATION STATEMENT**

***UNDER<br> THE SECURITIES ACT OF 1933***

**Polyrizon Ltd.**

**(Exact name of registrant as specified in its charter)**

**Not Applicable**<br> (Translation of Registrant's name into English)

---

| | | |
|:---|:---|:---|
| **State of Israel** | **2834** | **Not Applicable** |
| (State or other jurisdiction of<br> incorporation or organization) | (Primary Standard Industrial<br> Classification Code Number) | (I.R.S. Employer<br> Identification Number) |

---

**5 Ha-Tidhar Street**

**Raanana, 4366507, Israel**

**Tel: +972-9-3740120**

(Address, including zip code, and telephone number, including<br> area code, of Registrant's principal executive offices)

**Polyrizon Ltd.**

**Amended and Restated Equity Incentive Plan**

**(Full title of the plan)**

**Puglisi & Associates**

**850 Library Ave., Suite 204**

**Newark, DE 19711**

**Tel: (302) 738-6680**<br> *(Name, address, including zip code, and telephone number,<br> including area code, of agent for service)*

*Copies to:*

 

---

| | |
|:---|:---|
| **David Huberman, Esq.**<br> **Greenberg Traurig, P.A.**<br> **One Azrieli Center**<br> **Round Tower, 30th floor**<br> **132 Menachem Begin Rd**<br> **Tel Aviv 6701101**<br> **Telephone: 312.364.1633** | **Shachar Hadar, Adv.<br> Meitar \| Law Offices<br> 16 Abba Hillel Silver Rd.<br> Ramat Gan 5250608, Israel<br> Tel: +972-3-610-3100** |

---

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. ☐

**EXPLANATORY NOTE**

Polyrizon Ltd. (the "Company" or the "Registrant") previously filed with the Securities and Exchange Commission (the "Commission") a registration statement on Form S-8 (File No. 333-284410) to register under the Securities Act of 1933, as amended (the "Securities Act") (i) 246,129 ordinary shares, no par value per share (the "Ordinary Shares"), of the Registrant issuable upon the exercise of options outstanding under the Polyrizon Ltd. Amended and Restated Equity Incentive Plan (the "Plan") and (ii) 553,871 Ordinary Shares of the Registrant reserved for issuance under the Plan. The previously-filed registration statement is referred to herein as the "Prior Registration Statement."

On May 27, 2025, the Company effected a one-for-two-hundred-and-fifty (1-for-250) reverse share split of its Ordinary Shares (the "Reverse Split") which reduced the number of Ordinary Shares reserved under the Plan to 3,200 Ordinary Shares. On July 20, 2025, the Company's Board of Directors, approved an amendment to the Plan in order to increase the number of Ordinary Shares reserved under the Plan to 1,200,000 Ordinary Shares.

In accordance with General Instruction E to Form S-8, the Company is filing this registration statement on Form S-8 solely to register an additional 1,196,800 Ordinary Shares which may be issued under the Plan over and above the number of Ordinary Shares issuable pursuant to the Plan that were registered under the Prior Registration Statement. Pursuant to General Instruction E to Form S-8, the contents of the Prior Registration Statement are hereby incorporated by reference in their entirety, with the exception of Items 3 and 8 of Part II of such Prior Registration Statement, each of which is amended and restated in its entirety herein.

**PART II<br> INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE**

The following documents filed with the Securities and Exchange Commission (the "SEC") by Polyrizon Ltd. (the "Registrant") are incorporated herein by reference.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The
Registrant's Annual Report on <u>[Form 20-F](http://www.sec.gov/Archives/edgar/data/1893645/000121390025022732/ea0232371-20f_polyrizon.htm)</u> for the year ended December 31, 2024 filed with the SEC on March 11, 2025;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The
Registrant's Reports on Form 6-K filed with the SEC on [March 10, 2025](http://www.sec.gov/Archives/edgar/data/1893645/000121390025022284/ea0233751-6k_polyrizon.htm) , [March 13, 2025](http://www.sec.gov/Archives/edgar/data/1893645/000121390025023737/ea0234333-6k_polyrizon.htm) , [March 14, 2025](http://www.sec.gov/Archives/edgar/data/1893645/000121390025023847/ea0234431-6k_polyrizon.htm) , [March 25, 2025](http://www.sec.gov/Archives/edgar/data/1893645/000101376225002143/ea0235577-6k_polyrizon.htm) , [March 27, 2025](http://www.sec.gov/Archives/edgar/data/1893645/000101376225003368/ea023590502-6k_polyrizon.htm) , [April 1, 2025](http://www.sec.gov/Archives/edgar/data/1893645/000121390025027163/ea0236425-6k_polyrizon.htm) , [April 2, 2025](http://www.sec.gov/Archives/edgar/data/1893645/000121390025028034/ea0236851-6k_polyrizon.htm) , [April 11, 2025](http://www.sec.gov/Archives/edgar/data/1893645/000121390025031097/ea0237806-6k_polyrizon.htm) , [April 17, 2025](http://www.sec.gov/Archives/edgar/data/1893645/000121390025032975/ea0238666-6k_polyrizon.htm) , [April 25, 2025](http://www.sec.gov/Archives/edgar/data/1893645/000121390025035245/ea0239538-6k_polyrizon.htm) , [May 1, 2025](http://www.sec.gov/Archives/edgar/data/1893645/000121390025038043/ea0240173-6k_polyrizon.htm) , [May 1, 2025](http://www.sec.gov/Archives/edgar/data/1893645/000121390025038530/ea0240537-6k_polyrizon.htm) , [May 14, 2025](http://www.sec.gov/Archives/edgar/data/1893645/000121390025043375/ea0242217-6k_polyrizon.htm) , [May 19, 2025](http://www.sec.gov/Archives/edgar/data/1893645/000121390025045097/ea0242707-6k_polyrizon.htm) , [May 21, 2025](http://www.sec.gov/Archives/edgar/data/1893645/000121390025046209/ea0243054-6k_polyrizon.htm) , [May 22, 2025](http://www.sec.gov/Archives/edgar/data/1893645/000121390025046620/ea0243080-6k_polyrizon.htm) , [May 23, 2025](http://www.sec.gov/Archives/edgar/data/1893645/000121390025047370/ea0243291-6k_polyrizon.htm) , [June 12, 2025](http://www.sec.gov/Archives/edgar/data/1893645/000121390025053590/ea0245397-6k_polyrizon.htm) , [June 30, 2025](http://www.sec.gov/Archives/edgar/data/1893645/000121390025059671/ea0247119-6k_polyrizon.htm) , [July 15, 2025](http://www.sec.gov/Archives/edgar/data/1893645/000121390025063936/ea0248992-6k_polyrizon.htm) and [July 22, 2025](https://www.sec.gov/Archives/edgar/data/1893645/000121390025066373/ea0249831-6k_polyrizon.htm) to the extent expressly incorporated
by reference into the Registrant's effective registration statements filed by the Registrant under the Securities Act); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) the
description of the Registrant's Ordinary Shares contained under the heading "Item 1. Description of Registrant's Securities
to be Registered" in the Registrant's registration statement on [Form 8-A](http://www.sec.gov/Archives/edgar/data/1893645/000121390024089072/ea0217990-8a12b_polyrizon.htm) , as filed with the SEC on October 21, 2024, including
any subsequent amendment or any report filed for the purpose of updating such description.

In addition to the foregoing, all documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, and all reports on Form 6-K subsequently filed by the Registrant which state that they are incorporated by reference herein, prior to the filing of a post- effective amendment which indicates that all securities offered hereunder have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be part hereof from the date of filing of such documents and reports.

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 herein, or in any subsequently filed document which also is or is deemed to be incorporated by reference, modifies or supersedes such statement. Any 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. EXHIBITS**

See attached Exhibit Index.

**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 Raanana, Israel, on July 24, 2025.

---

| | |
|:---|:---|
| **POLYRIZON LTD.** | **POLYRIZON LTD.** |
| By: | /s/ Tomer Izraeli |
| Name: | Tomer Izraeli |
| Title: | Chief Executive Officer |

---

**POWER OF ATTORNEY**

Each of the undersigned officers and directors of Polyrizon Ltd. hereby severally constitutes and appoints Tomer Izraeli and Nir Ben Yosef, the true and lawful attorney with full power to them, to sign for the undersigned and in his or her name in the capacities indicated below, any and all amendments, including the post-effective amendments, to this Registration Statement, and generally to do all such things in the undersigned's name and behalf in such capacities to enable Polyrizon Ltd. to comply with the applicable provisions of the Securities Act of 1933, as amended, and all rules and regulation thereunder, and all requirements of the Securities and Exchange Commission, and each of the undersigned hereby ratifies and confirms all that said attorneys or any of them shall lawfully do or cause to be done by virtue hereof. Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.

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.

---

| | | |
|:---|:---|:---|
| **Signatures** | **Title** | **Date** |
| /s/ Tomer Izraeli | Chief Executive Officer, Director | July 24, 2025 |
| Tomer Izraeli | (Principal Executive Officer) |  |
| /s/ Nir Ben Yosef | Chief Financial Officer | July 24, 2025 |
| Nir Ben Yosef | (Principal Financial and Accounting Officer) |  |
| /s/ Oz Adler | Chairman of the Board of Directors | July 24, 2025 |
| Oz Adler |  |  |
| /s/ Asaf Itzhaik | Director | July 24, 2025 |
| Asaf Itzhaik |  |  |
| /s/ Liat Sidi | Director | July 24, 2025 |
| Liat Sidi |  |  |
| /s/ Yehonatan Zalman Vinokur | Director | July 24, 2025 |
| Yehonatan Zalman Vinokur |  |  |
| /s/ Liron Carmel | Director | July 24, 2025 |
| Liron Carmel |  |  |

---

**SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE UNITED STATES**

Pursuant to the requirements of the Securities Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of Polyrizon Ltd., has signed this Registration Statement on July 24, 2025.

---

| | |
|:---|:---|
| **Puglisi & Associates** | **Puglisi & Associates** |
| Authorized U.S. Representative | Authorized U.S. Representative |
| By: | /s/ Donald J. Puglisi |
| Name: | Donald J. Puglisi |
| Title: | Managing Director |

---

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| **Exhibit Number** | **Description of Exhibit** |
| 3.1 | <u>[Amended and Restated Articles of Association of the Registrant (filed as Exhibit 3.1 to the Registrant's Registration Statement on Form F-1 (File No. 333-286849) as filed with the Securities and Exchange Commission on April 30, 2025, and incorporated herein by reference).](http://www.sec.gov/Archives/edgar/data/1893645/000121390025037632/ea023851201ex3-1_polyrizon.htm)</u> |
| 5.1\* | [<u>Opinion of Meitar \\| Law Offices, Israeli counsel to the Registrant, as to the legality of the securities being registered</u>](ea024981701ex5-1_polyrizon.htm) |
| 23.1\* | <u>[Consent of Consent of Brightman Almagor Zohar & Co., a Firm in the Deloitte Global Network, an independent registered public accounting firm](ea024981701ex23-1_polyrizon.htm)</u> |
| 23.2\* | [Consent of Meitar \\| Law Offices, Israeli counsel to the Registrant (included in Exhibit 5.1)](ea024981701ex5-1_polyrizon.htm) |
| 24.1\* | <u>[Power of Attorney (included on the signature page of this Registration Statement)](#a_001)</u> |
| 99.1# | <u>[Polyrizon Ltd. Amended and Restated Equity Incentive Plan (filed as Exhibit 99.1 to the Registrant's Registration Statement on Form S-8 (File No. 333-284410) as filed with the Securities and Exchange Commission on January 22, 2025, and incorporated herein by reference).](http://www.sec.gov/Archives/edgar/data/1893645/000121390025005494/ea022815801ex99-1_polyrizon.htm)</u> |
| 107\* | <u>[Filing Fee Table](ea024981701ex-fee_polyrizon.htm)</u> |

---

\* Filed herewith. <br> # English translation of original Hebrew document.

## Exhibit 5.1

**Exhibit 5.1**

![](ex5-1_001.jpg)

July 24, 2025

Polyrizon Ltd

HaTidhar St. 5

Raanana, 4366507

<u>Israel</u>

**RE: <u>Registration on Form S-8</u>**

Ladies and Gentlemen:

We have acted as Israeli counsel to Polyrizon Ltd, an Israeli company (the "**Company**"), in connection with its filing of a registration statement on Form S-8 on or about July 24, 2025 (the "**Registration Statement**"), under the Securities Act of 1933, as amended (the "**Securities Act**"), relating to the registration of additional 1,196,800 of the Company's ordinary shares, no par value (the "**Ordinary Shares**"), which may be issued under the Polyrizon Ltd. Amended and Restated Equity Incentive Plan (the "**Plan**").

In our capacity as counsel to the Company, we have examined originals or copies, certified or otherwise identified to our satisfaction, of the Company's (i) Amended and Restated Articles of Association (the "**Articles**"), (ii) the Plan, (iii) resolutions of the Company's board of directors and (iv) other statements of corporate officers and other representatives of the Company and other documents provided to us by the Company as we have deemed necessary or appropriate as a basis for this opinion. In such examination, we have assumed the genuineness of all signatures, the legal capacity of natural persons, the authenticity of all documents submitted to us as originals and the conformity with the original documents of all documents submitted to us as copies or facsimiles. As to any facts material to this opinion, to the extent that we did not independently establish relevant facts, we have relied on certificates of public officials and certificates of officers or other representatives of the Company. We have also assumed the truth of all facts communicated to us by the Company and that all consents, minutes and protocols of meetings of the Company's board of directors, which have been provided to us, are true and accurate and prepared in accordance with the Company's Articles and all applicable laws. In addition, we have assumed that the Company will receive the full consideration for the Ordinary Shares (which may consist, in part or in full, of services performed for the Company).

We are admitted to practice law in the State of Israel and the opinion expressed herein is expressly limited to the laws of the State of Israel.

On the basis of the foregoing, we are of the opinion that the Ordinary Shares being registered pursuant to the Registration Statement, when issued and paid for in accordance with the Plan, pursuant to agreements with respect to the Plan and pursuant to the terms of the awards that may be granted under the Plan, will be validly issued, fully paid and non-assessable.

We hereby consent to the filing of this opinion as an exhibit to the Registration Statement. In giving this opinion and such consent, we do not admit that we are within the category of persons whose consent is required under Section 7 of the Securities Act, the rules and regulations of the Securities and Exchange Commission promulgated thereunder or Item 509 of Regulation S-K promulgated under the Securities Act.

This opinion letter is rendered as of the date hereof and we disclaim any obligation to advise you of facts, circumstances, events or developments that may be brought to our attention after the effective date of the Registration Statement that may alter, affect or modify the opinions expressed herein.

---

| |
|:---|
| Very truly yours, |
| */s/ Meitar \| Law Offices* |
| Meitar *\|* Law Offices |

---

## Exhibit 23.1

**Exhibit 23.1**

![](ex23-1_001.jpg)

**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 11, 2025 relating to the financial statements of Polyrizon Ltd., appearing in the Annual Report on Form 20-F of Polyrizon Ltd. for the year ended December 31, 2024.

**/s/ Brightman Almagor Zohar & Co.**

**Certified Public Accountants**

**A Firm in the Deloitte Global Network**

**Tel Aviv, Israel** 

**July 24, 2025**

![](ex23-1_002.jpg)

## Ex-Filing

**Exhibit 107**

**Calculation of Filing Fee Tables**

**Form S-8**

(Form Type)

**Polyrizon Ltd.**

(Exact Name of Registrant as Specified in its Charter)

<u>Table 1: Newly Registered Securities</u>

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security<br> Type** | **Security<br> Class Title(1)** | **Fee<br> Calculation<br> Rule** | **Amount<br> Registered(1)** | **Proposed<br> Maximum<br> Offering<br> Price Per<br> Unit** | **Maximum<br> Aggregate<br> Offering<br> Price** | **Fee Rate** | **Amount of<br> Registration<br> Fee** |
| Equity | Ordinary Shares, no par value (2) | Rule 457(c) and Rule 457(h) | 1196800 | $0.925 | $1107040.00 | 0.0001531 | $169.49 |
| Total Offering Amounts | Total Offering Amounts | Total Offering Amounts | Total Offering Amounts |  | $1107040.00 |  | $169.49 |
| Total Fee Offsets | Total Fee Offsets | Total Fee Offsets | Total Fee Offsets |  |  |  |  |
| Net Fee Due | Net Fee Due | Net Fee Due | Net Fee Due |  |  |  | $169.49 |

---

(1) Pursuant
to Rule 416(a) of the Securities Act of 1933, as amended, this registration statement also covers such indeterminate number of Ordinary
Shares as may be offered or issued to prevent dilution resulting from stock splits, stock dividends or similar transactions pursuant
to the terms of the Polyrizon Ltd. Amended and Restated Equity Incentive Plan (the "Plan").

&nbsp;&nbsp;&nbsp;&nbsp;(2) Represents Ordinary Shares issuable upon vesting or exercise of future award grants under the Plan and the corresponding proposed maximum offering price per share, which is estimated solely for the purposes of calculating the registration fee under Rule 457(c) and Rule 457(h) under the Securities Act, is based on the average of the high ($1.00) and low ($0.85) prices for the Company's ordinary shares as quoted on the Nasdaq Capital Market on July 21, 2025.