# EDGAR Filing Document

**Accession Number:** 0001885408
**File Stem:** 0001213900-25-107173
**Filing Date:** 2025-11
**Character Count:** 23753
**Document Hash:** 60f620492ab590d03c7d3eaff444377b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-107173.hdr.sgml**: 20251106

**ACCESSION NUMBER**: 0001213900-25-107173

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 17

**FILED AS OF DATE**: 20251106

**DATE AS OF CHANGE**: 20251106

**EFFECTIVENESS DATE**: 20251106

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Jeffs' Brands Ltd
- **CENTRAL INDEX KEY:** 0001885408
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-MISCELLANEOUS RETAIL [5900]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** L3
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-291322
- **FILM NUMBER:** 251458674

**BUSINESS ADDRESS:**
- **STREET 1:** 7 MEZADA STREET
- **CITY:** BNEI BRAK
- **STATE:** L3
- **ZIP:** 5126112
- **BUSINESS PHONE:** 0097236899124

**MAIL ADDRESS:**
- **STREET 1:** 7 MEZADA STREET
- **CITY:** BNEI BRAK
- **STATE:** L3
- **ZIP:** 5126112

**As filed with the Securities and Exchange Commission on November 6, 2025**

**Registration No. 333 –** 

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT**

**UNDER**

**THE SECURITIES ACT OF 1933**

**JEFFS' BRANDS LTD** 

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **State of Israel** | **Not applicable** |
| (State or other jurisdiction of<br> incorporation or organization) | (I.R.S. Employer <br> Identification No.) |

---

**7 Mezada St. Bnei Brak, Israel 5126112**

(Address of Principal Executive Offices)

**Jeffs' Brands Ltd 2024 Share Incentive Plan**

(Full title of the plan)

**Puglisi & Associates**

**850 Library Ave., Suite 204, Newark, DE 19711**

**Tel: (302) 738-6680** 

(Name, Address and Telephone Number of Agent for Service)

***Copies to:***

---

| | |
|:---|:---|
| **Dr. Shachar Hadar, Adv.<br> Meitar \| Law Offices<br> 16 Abba Hillel Silver Rd.<br> Ramat Gan 5250608, Israel<br> Tel: +972-3-610-3100** | **Oded Har-Even, Esq.**<br> **Angela Gomes, Esq.**<br> **Sullivan & Worcester LLP**<br> **1251 Avenue of the Americas**<br> **New York, NY 10020**<br> **Tel: (212) 660-3000** |

---

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 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**

This Registration Statement on Form S-8 is being filed to register 242,873 additional ordinary shares, no par value (the "***Ordinary Shares***"), of Jeffs' Brands Ltd (the "***Company***", "***Registrant***," "***we***," "***our***" or "***us***") available for the issuance of awards under the Jeffs' Brands Ltd 2024 Share Incentive Plan (the "***2024 Plan***").

On June 25, 2024, we filed with the Securities and Exchange Commission (the "***Commission***") a Registration Statement on [Form S-8](http://www.sec.gov/Archives/edgar/data/1885408/000121390024055713/ea0208359-s8_jeffsbrands.htm) (File No. 333-280459) (the "***Prior Registration Statement*"**), registering 1,575,000 Ordinary Shares available for the issuance of awards under the 2024 Plan. On November 20, 2024 and on June 16, 2025, we effected a 1-for 13 reverse split and a 1-for-17 reverse split, respectively, of our issued and outstanding Ordinary Shares which adjusted the number of Ordinary Shares available for the issuance of awards under the 2024 Plan to 7,127 Ordinary Shares.

In accordance with and pursuant to Instruction E of Form S-8, the contents of the Prior Registration Statement are incorporated herein by reference and made part of this Registration Statement, 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**

The information specified in Item 1 and Item 2 of Part I of Form S-8 is omitted from this Registration Statement in accordance with the provisions of Rule 428 under the Securities Act of 1933, as amended (the "***Securities Act***"), and the introductory note to Part I of Form S-8 instructions. The documents containing the information specified in Part I of Form S-8 will be delivered to the participants in the 2024 Plan covered by this Registration Statement as specified by Rule 428(b)(1) under the Securities Act.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

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

We hereby incorporate by reference the following documents (or portions thereof) that we have filed with or furnished to the Commission:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Our Annual Report on [Form 20-F](https://www.sec.gov/ix?doc=/Archives/edgar/data/1885408/000121390025025843/ea0234648-20f_jeffs.htm) for the year ended December 31, 2024, filed with the Commission on March 31, 2025 (File No. 001-41482) (the "  ***Annual Report*** "); and

(b) Our Reports of Foreign Private Issuer on Form 6-K furnished with the Commission on [April 7, 2025](https://www.sec.gov/Archives/edgar/data/1885408/000121390025029449/ea0237325-6k_jeffs.htm) , [April 28, 2025](https://www.sec.gov/Archives/edgar/data/1885408/000121390025035795/ea0239713-6k_jeffs.htm) , [May 2, 2025](https://www.sec.gov/Archives/edgar/data/1885408/000121390025038702/ea0240514-6k_jeffs.htm) , [May 5, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/1885408/000121390025039684/ea0240853-6k_jeffs.htm) , [May 8, 2025](https://www.sec.gov/Archives/edgar/data/1885408/000121390025040814/ea0241387-6k_jeffs.htm) , [May 15, 2025](https://www.sec.gov/Archives/edgar/data/1885408/000121390025043742/ea0242348-6k_jeffs.htm) , [May 29, 2025](https://www.sec.gov/Archives/edgar/data/1885408/000121390025048894/ea0243802-6k_jeffs.htm) , [June 12, 2025](https://www.sec.gov/Archives/edgar/data/1885408/000121390025053836/ea0245535-6k_jeffs.htm) , [June 23, 2025](https://www.sec.gov/Archives/edgar/data/1885408/000121390025056683/ea0246514-6k_jeffs.htm) , [June 26, 2025](https://www.sec.gov/Archives/edgar/data/1885408/000121390025058415/ea0247102-6k_jeffs.htm) , [July 8, 2025](https://www.sec.gov/Archives/edgar/data/1885408/000121390025062052/ea0248329-6k_jeffs.htm) , [July 21, 2025](http://www.sec.gov/Archives/edgar/data/1885408/000121390025066095/ea0249667-6k_jeffs.htm) , [July 24, 2025](http://www.sec.gov/Archives/edgar/data/1885408/000121390025067341/ea0250170-6ka1_jeffs.htm) , [August 5, 2025](http://www.sec.gov/Archives/edgar/data/1885408/000121390025072187/ea0251925-6k_jeffs.htm) , [August 13, 2025](http://www.sec.gov/Archives/edgar/data/1885408/000121390025075647/ea0253029-6k_jeffs.htm) , [August 21, 2025](http://www.sec.gov/Archives/edgar/data/1885408/000121390025079354/ea0254203-6k_jeffs.htm) , [August 25, 2025](http://www.sec.gov/Archives/edgar/data/1885408/000121390025080109/ea0254312-6k_jeffs.htm) , [August 29, 2025](http://www.sec.gov/Archives/edgar/data/1885408/000121390025082063/ea0254769-6k_jeffs.htm) , [September 5, 2025](http://www.sec.gov/Archives/edgar/data/1885408/000121390025085003/ea0256113-6k_jeffs.htm) , [September 9, 2025](http://www.sec.gov/Archives/edgar/data/1885408/000121390025086142/ea0256372-6k_jeffs.htm) , [September 10, 2025](http://www.sec.gov/Archives/edgar/data/1885408/000121390025086525/ea0256731-6k_jeffs.htm) , [September 22, 2025](http://www.sec.gov/Archives/edgar/data/1885408/000121390025089771/ea0255083-6k_jeffs.htm) , [October 15, 2025](http://www.sec.gov/Archives/edgar/data/1885408/000121390025099187/ea0261344-6k_jeffs.htm) , [October 16, 2025](http://www.sec.gov/Archives/edgar/data/1885408/000121390025099532/ea0261468-6k_jeffs.htm) , [October 27, 2025](http://www.sec.gov/Archives/edgar/data/1885408/000121390025102567/ea0262591-6k_jeffs.htm) and [November 3, 2025](http://www.sec.gov/Archives/edgar/data/1885408/000121390025104930/ea0263552-6k_jeffs.htm) ; and

(c) The description of the Ordinary Shares and warrants to purchase Ordinary Shares, which is contained
 in our Registration Statement on [Form 8-A](http://www.sec.gov/Archives/edgar/data/1885408/000121390022051058/ea164907-8a12b_jeffbrands.htm) , filed with the Commission on August 25, 2022 (File No. 001-41482), including any amendment or report
 filed for the purpose of updating such description, including as amended by [Exhibit 2.10](http://www.sec.gov/Archives/edgar/data/1885408/000121390025025843/ea023464801ex2-10_jeffs.htm) to the Annual Report and any further amendment or report filed for the purpose of updating such description.

All documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended, after the date of this Registration Statement and prior to the filing of a post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, and all Reports of Foreign Private Issuer on Form 6-K subsequently furnished by the Company to the Commission during such period (or portions thereof) that are identified in such forms as being incorporated into this Registration Statement, shall be deemed to be incorporated by reference into this Registration Statement and to be part hereof from the respective dates of filing or furnishing (as applicable) of such documents.

Any statement contained in this Registration Statement or in a document incorporated by reference shall be deemed modified or superseded to the extent that a statement contained in any subsequently filed or furnished document which also is or is deemed to be incorporated by reference herein or therein 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 8. EXHIBITS.**

---

| | |
|:---|:---|
| 4.1 | [Amended and Restated Articles of Association of Jeffs' Brands Ltd (filed as Exhibit 3.1 to Report of Foreign Issuer on Form 6-K (File No. 001-41482) filed on May 15, 2025 and incorporated herein by reference).](http://www.sec.gov/Archives/edgar/data/1885408/000121390025043742/ea024234801ex3-1_jeffs.htm) |
| 5.1\* | [Opinion of Meitar \\| Law Offices, Israeli counsel to Jeffs' Brands Ltd, as to the legality of the Company's Ordinary Shares.](ea026387201ex5-1_jeffs.htm) |
| 23.1\* | [Consent of Brightman Almagor Zohar & Co., a Firm in the Deloitte Global Network, independent registered public accounting firm.](ea026387201ex23-1_jeffs.htm) |
| 23.2\* | [Consent of Elkana Amiti, CPA, independent registered accounting firm for Pure NJ Logistics LLC.](ea026387201ex23-2_jeffs.htm) |
| 23.3\* | [Consent of Meitar \\| Law Offices, Israeli counsel to Jeffs' Brands Ltd (included in the opinion filed as Exhibit 5.1 to this Registration Statement).](ea026387201ex5-1_jeffs.htm) |
| 24.1\* | [Power of Attorney (included on the signature page of this Registration Statement).](#a_001) |
| 99.1 | [Jeffs' Brands Ltd 2024 Share Incentive Plan (filed as Exhibit 99.1 to Registration Statement on Form S-8 (File No. 333-280459) filed on June 25, 2024, and incorporated herein by reference).](http://www.sec.gov/Archives/edgar/data/1885408/000121390024055713/ea020835901ex99-1_jeffs.htm) |
| 107\* | [Filing Fee Table.](ea026387201ex-fee_jeffs.htm) |

---

\* Filed herewith.

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, as amended, the Company 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 on Form S-8 to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of Bnei Brak, Israel, on November 6, 2025.

---

| | | |
|:---|:---|:---|
| **JEFFS' BRANDS LTD** | **JEFFS' BRANDS LTD** | **JEFFS' BRANDS LTD** |
| By: | /s/ Eliyahu Zamir | /s/ Eliyahu Zamir |
|  | Name: | Eliyahu Zamir |
|  | Title: | Chief Executive Officer |

---

**POWER OF ATTORNEY**

We, the undersigned officers and directors of Jeffs' Brands Ltd, hereby severally constitute and appoint Eliyahu Zamir and Ronen Zalayet, and each of them individually, our true and lawful attorney to sign for us and in our names in the capacities indicated below any and all amendments or supplements, including any post-effective amendments, to this Registration Statement on Form S-8 and to file the same, with exhibits thereto and other documents in connection therewith, with the Commission, granting unto said attorney full power and authority to do and perform each and every act and thing requisite or necessary to be done in and about the premises, as fully to all intents and purposes as they might or could do in person, hereby ratifying and confirming our signatures to said amendments to this Registration Statement signed by our said attorney and all else that said attorney may lawfully do and cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act, this Registration Statement on Form S-8 has been signed below by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Eliyahu Zamir | Chief Executive Officer | November 6, 2025 |
| Eliyahu Zamir | (Principal Executive Officer) |  |
| /s/ Ronen Zalayet | Chief Financial Officer | November 6, 2025 |
| Ronen Zalayet | (Principal Financial and Accounting Officer) |  |
| /s/ Oz Adler | Chairman and Director | November 6, 2025 |
| Oz Adler |  |  |
| /s/ Liron Carmel | Director | November 6, 2025 |
| Liron Carmel |  |  |
| /s/ Tali Dinar | Director | November 6, 2025 |
| Tali Dinar |  |  |
| /s/ Moshe Revach | Director | November 6, 2025 |
| Moshe Revach |  |  |
| /s/ Tomer Etzyoni | Director | November 6, 2025 |
| Tomer Etzyoni |  |  |
| /s/ Israel Bernstein | Director | November 6, 2025 |
| Israel Bernstein |  |  |
| /s/ Amitay Weiss | Director | November 6, 2025 |
| Amitay Weiss |  |  |

---

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

Pursuant to the Securities Act of 1933, as amended, the undersigned, Puglisi & Associates, the duly authorized representative in the United States of Jeffs' Brands Ltd, has signed this Registration Statement on Form S-8 on November 6, 2025.

---

| | |
|:---|:---|
| **PUGLISIGI & ASSOCIATES** | **PUGLISIGI & ASSOCIATES** |
| By: | /s/ Donald J. Puglisi |
| Name: | Donald J. Puglisi |
| Title: | Managing Director |

---

## Exhibit 5.1

**Exhibit 5.1**

![](ex5-1_001.jpg)

November 6, 2025

Jeffs' Brands Ltd

7 Mezada St.

Bnei Brak 5126112

<u>Israel</u>

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

Ladies and Gentlemen:

We have acted as Israeli counsel to Jeffs' Brands Ltd, an Israeli company (the "**Company**"), in connection with its filing of a registration statement on Form S-8 on or about November 6, 2025 (the "**Registration Statement**"), under the Securities Act of 1933, as amended (the "**Securities Act**"), relating to the registration of 242,873 of the Company's ordinary shares, no par value (the "**Ordinary Shares**"), which may be issued under the Jeffs' Brands Ltd 2024 Share 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**

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

Brightman Almagor Zohar & Co.

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

**Certified Public Accountants**

**A Firm in the Deloitte Global Network**

Tel Aviv, Israel

November 6, 2025

## Exhibit 23.2

**Exhibit 23.2**

**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 May 5, 2025, with respect to the financial statements of Pure NJ Logistics LLC for the year ended December 31 ,2024, included in the Report of Foreign Private Issuer on Form 6-K filed by Jeffs' Brands Ltd with the Securities and Exchange Commission on May 5, 2025.

Sincerely,

**/s/ Elkana Amitai CPA.**

November 6, 2025

## Ex-Filing

?xml version='1.0' encoding='ASCII'? Filing Fee Exhibit

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-8**

**Jeffs' Brands Ltd**

**Table 1: Newly Registered Securities**

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security Type** | **Security Class Title** | **Notes** | **Fee Calculation<br> Rule** | **Amount Registered** | **Proposed Maximum Offering<br> Price Per Unit** | **Maximum Aggregate Offering Price** | **Fee Rate** | **Amount of Registration Fee** |
| Equity | Ordinary Shares, no par value | (1) | Other | 242873 | $2.4180 | $587266.91 | 0.0001381 | $81.10 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $587266.91 |  | 81.10 |
| Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: |  |  | 81.10 |
| Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: |  |  | $0.00 |

---

**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended, or the Securities Act, this Registration Statement also covers an indeterminate number of additional securities which may be offered and issued to prevent dilution resulting from stock splits, stock dividends, recapitalizations or similar transactions. Represents ordinary shares of the Company, no par value per share ("Ordinary Shares"), issuable under the Registrant's 2024 Share Incentive Plan. Pursuant to Rule 457(c) and (h) under the Securities Act solely for the purpose of calculating the registration fee based upon the average of the high ($2.46) and low ($2.376) sales price of the Ordinary Shares as reported on the Nasdaq Capital Market on November 5, 2025.

**Table 2: Fee Offset Claims and Sources**

---

| | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Line Item Type** | **Registrant or Filer Name** | **Notes** | **Form or Filing Type** | **File Number** | **Initial Filing Date** | **Filing Date** | **Fee Offset Claimed** | **Security Type Associated with Fee Offset Claimed** | **Security Title Associated with Fee Offset Claimed** | **Unsold Securities Associated with Fee Offset Claimed** | **Unsold Aggregate Offering Amount Associated with Fee Offset Claimed** | **Fee Paid with Fee Offset Source** |
| *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* |
| Fee Offset Claims | Jeffs' Brands Ltd | (1) | F-1 | 333-288355 | 06/26/2025 |  | $81.10 | Equity | Ordinary Shares, no par value | 47229984 | $46322.72 | $— |
| Fee Offset Sources | Jeffs' Brands Ltd | (2) | F-1 | 333-288355 |  | 06/26/2025 |  |  |  |  |  | 81.10 |

---

**__________________________________________ Rule 457(p) Statement of Withdrawal, Termination, or Completion:**

&nbsp;&nbsp;&nbsp;&nbsp;(1) Termination

**Offset Note(s):**

&nbsp;&nbsp;&nbsp;&nbsp;(2) Pursuant to Rule 457(p), the registration fee due under this registration statement is being paid with filing fees that have been previously paid with respect to 47,229,984 Ordinary Shares of the Company which remain unsold under the Registrant's Registration Statement on Form F-1 (File No. 333-288355), filed on June 26, 2025 (the "Prior Registration Statement"). On July 24, 2025 the Company filed an amendment to the Prior Registration Statement to remove the 47,229,984 Ordinary Shares and terminated the offering of the unsold securities. After the payment of this registration fee, an amount of $46,241.6184 previously paid fees with respect to the Registration Statement on Form F-1 (File No. 333-288355) will remain available for future filing fees.