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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
  on January 22, 2025</B></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES<BR>
  SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8<BR>
  REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>UNDER<BR>
  THE&nbsp;SECURITIES&nbsp;ACT OF 1933</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Polyrizon Ltd.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Exact name of registrant as specified in its
  charter)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Not Applicable</B><BR>
  (Translation of Registrant&rsquo;s name into English)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="width: 32%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>State of Israel</B></FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 32%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2834</B></FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 32%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Not Applicable</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State or other jurisdiction of<BR>
  incorporation or organization)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Primary Standard Industrial<BR>
  Classification Code Number)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S. Employer<BR>
  Identification Number)</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>5 Ha-Tidhar Street</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Raanana, 4366507, Israel</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel: +972-9-3740120</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address, including zip code, and telephone number,
  including<BR>
  area code, of Registrant&rsquo;s principal executive offices)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Polyrizon Ltd.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Amended and Restated Equity Incentive Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Full title of the plan)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Puglisi &amp; Associates</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>850 Library Ave., Suite 204</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Newark, DE 19711</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel: (302) 738-6680<BR>
  </B><I>(Name, address, including zip code, and telephone number,<BR>
  including area code, of agent for service)</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>Copies to:</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>&nbsp;</I></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; width: 49%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>David Huberman, Esq.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Greenberg Traurig, P.A.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>One Azrieli Center</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Round Tower, 30th floor</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>132 Menachem Begin Rd</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Tel Aviv 6701101</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Telephone: 312.364.1633</B></P></TD>
      <TD STYLE="width: 2%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Keren Arad-Leibovitz, Adv.<BR>
  Keren Law Firm<BR>
  15<SUP>th</SUP>&nbsp;Floor, Amot Investments Tower<BR>
  2 Weizmann Street<BR>
  Tel Aviv, Israel<BR>
  Tel: +972.544.275177</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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 &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo;
  and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 25%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer</FONT></TD>
      <TD STYLE="width: 25%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="width: 25%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer</FONT></TD>
      <TD STYLE="width: 25%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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. &#9744;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART 1</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>ITEM 1. PLAN INFORMATION*</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>ITEM 2. REGISTRANT INFORMATION AND EMPLOYEE
  PLAN ANNUAL INFORMATION*</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information required by Part I to be contained in the Section 10(a) prospectus is omitted from this Registration Statement in accordance with Rule 428 under the Securities Act and the Note to Part I of Form S-8. The documents containing information specified in this Part I will be separately provided to the participants in the Polyrizon Ltd. Amended and Restated Equity Incentive Plan covered by this Registration Statement, as specified by Rule 428(b)(1) under the Securities Act.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II<BR>
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE</B>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following documents filed
  with the Securities and Exchange Commission (the &ldquo;SEC&rdquo;) by Polyrizon Ltd. (the &ldquo;Registrant&rdquo;) are incorporated
  herein by reference.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Registrant&rsquo;s prospectus dated October 28, 2024, filed with the SEC pursuant to <A HREF="http://www.sec.gov/Archives/edgar/data/1893645/000121390024091968/ea021895002-424b4_polyrizon.htm">Rule 424(b)</A> under the Securities Act relating to the Registration Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1893645/000121390024084706/ea0216243-f1a12_polyrizonltd.htm">Form F-1</A>, as amended (File No. 333-266745), which contains audited financial statements for the Registrant&rsquo;s latest fiscal year for which such statements have been filed;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Registrant&rsquo;s
      Report on Form 6-K filed with the SEC on <A HREF="http://www.sec.gov/Archives/edgar/data/1893645/000121390024092249/ea0219107-6k_polyrizon.htm">October
      30, 2024</A> (solely with respect to Exhibit 99.2 attached thereto); <A HREF="http://www.sec.gov/Archives/edgar/data/1893645/000121390024104532/ea0223220-6k_polyrizon.htm">December
      2, 2024</A> (solely with respect to the first two paragraphs of the press release attached as Exhibit 99.1 thereto); <A HREF="http://www.sec.gov/Archives/edgar/data/1893645/000121390024108853/ea0224740-6k_polyrizon.htm">December
      13, 2024</A> (solely with respect to the first two paragraphs of the press release attached as Exhibit 99.1 thereto); <A HREF="http://www.sec.gov/Archives/edgar/data/1893645/000121390024110312/ea0225323-6k_polyrizon.htm">December
      19, 2024</A> (solely with respect to the first two paragraphs of the press release attached as Exhibit 99.1 thereto); <A HREF="http://www.sec.gov/Archives/edgar/data/1893645/000121390024113230/ea0226273-6k_polyrizon.htm">December
      30, 2024</A> (solely with respect to the first three paragraphs of the press release attached as Exhibit 99.1 thereto); and <A HREF="http://www.sec.gov/Archives/edgar/data/1893645/000121390025005015/ea0228178-6k_polyrizon.htm">January 21, 2025</A>;
      and</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The description of the Registrant&rsquo;s ordinary shares, no par value, included in the registration statement on&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1893645/000121390024089072/ea0217990-8a12b_polyrizon.htm">Form 8-A</A> with the SEC on October 21, 2024 (File No. 001-42375) under the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;), including any amendment or report filed for the purpose of updating such description.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>ITEM 4. DESCRIPTION OF SECURITIES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>ITEM 5. INTEREST OF NAMED EXPERTS AND COUNSEL</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Indemnification</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Israeli Companies Law,&nbsp;5759-1999,
  or the Companies Law, and the Israeli Securities Law,&nbsp;5728-1968, or the Securities Law, provide that a company may indemnify an office
  holder against the following liabilities and expenses incurred for acts performed by him or her as an office holder, either pursuant to
  an undertaking made in advance of an event or following an event, provided its articles of association include a provision authorizing
  such indemnification:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">a
  financial liability imposed on him or her in favor of another person by any judgment concerning an act performed in his or her capacity
  as an office holder, including a settlement or arbitrator&rsquo;s award approved by a court;</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">reasonable
  litigation expenses, including attorneys&rsquo; fees, expended by the office holder (a) as a result of an investigation or proceeding
  instituted against him or her by an authority authorized to conduct such investigation or proceeding, provided that (1) no indictment
  (as defined in the Companies Law) was filed against such office holder as a result of such investigation or proceeding; and (2) no financial
  liability as a substitute for the criminal proceeding (as defined in the Companies Law) was imposed upon him or her as a result of such
  investigation or proceeding, or, if such financial liability was imposed, it was imposed with respect to an offense that does not require
  proof of criminal intent; or (b) in connection with a monetary sanction;</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">reasonable
  litigation expenses, including attorneys&rsquo; fees, expended by the office holder or imposed on him or her by a court (1) in proceedings
  that the company institutes, or that another person institutes on the company&rsquo;s behalf, against him or her; (2) in a criminal proceedings
  of which he or she was acquitted; or (3) as a result of a conviction for a crime that does not require proof of criminal intent; and</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">expenses
  incurred by an office holder in connection with an Administrative Procedure under the Securities Law, including reasonable litigation
  expenses and reasonable attorneys&rsquo; fees. An &ldquo;Administrative Procedure&rdquo; is defined as a procedure pursuant to chapters
  H3 (Monetary Sanction by the Israeli Securities Authority), H4 (Administrative Enforcement Procedures of the Administrative Enforcement
  Committee) or I1 (Arrangement to prevent Procedures or Interruption of procedures subject to conditions) to the Securities Law.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Companies Law also permits a company to undertake
  in advance to indemnify an office holder, provided that if such indemnification relates to financial liability imposed on him or her,
  as described above, then the undertaking should be limited and shall detail the following foreseen events and amount or criterion:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">to
  events that in the opinion of the board of directors can be foreseen based on the company&rsquo;s activities at the time that the undertaking
  to indemnify is made; and</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">in
  amount or criterion determined by the board of directors, at the time of the giving of such undertaking to indemnify, to be reasonable
  under the circumstances.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We intend to enter, into indemnification
  agreements with all of our directors and with all members of our senior management subject to the listing of our securities on Nasdaq.
  Each such indemnification agreement will provide the office holder with indemnification permitted under applicable law and up to a certain
  amount, and to the extent that these liabilities are not covered by directors and officers insurance.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"></P>
  
  <!-- Field: Page; Sequence: 4 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Exculpation</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>&nbsp;</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="background-color: white">Under
  the Companies Law, an Israeli company may not exculpate an office holder from liability for a breach of his or her duty of loyalty, but
  may exculpate in advance an office holder from his or her liability to the company, in whole or in part, for damages caused to the company
  as a result of a breach of his or her duty of care (other than in relation to distributions), but only if a provision authorizing such
  exculpation is included in its articles of association. Our amended and restated articles of association, or the Articles, provide that
  we may exculpate, in whole or in part, any office holder from liability to us for damages caused to the company as a result of a breach
  of his or her duty of care, but prohibit an exculpation from liability arising from a company&rsquo;s transaction in which our controlling
  shareholder or officer has a personal interest. Subject to the aforesaid limitations, under the indemnification agreements, we exculpate
  and release our office holders from any and all liability to us related to any breach by them of their duty of care to us to the fullest
  extent permitted by law.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Limitations</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Companies Law provides
  that the Company may not exculpate or indemnify an office holder nor enter into an insurance contract that would provide coverage for
  any liability incurred as a result of any of the following: (1)&nbsp;a breach by the office holder of his or her duty of loyalty unless
  (in the case of indemnity or insurance only, but not exculpation) the office holder acted in good faith and had a reasonable basis to
  believe that the act would not prejudice us; (2)&nbsp;a breach by the office holder of his or her duty of care if the breach was carried
  out intentionally or recklessly (as opposed to merely negligently); (3)&nbsp;any act or omission committed with the intent to derive an
  illegal personal benefit; or (4)&nbsp;any fine, monetary sanction, penalty or forfeit levied against the office holder.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Under the Companies Law, exculpation,
  indemnification and insurance of office holders in a public company must be approved by the compensation committee and the board of directors
  and, with respect to certain office holders or under certain circumstances, also by the shareholders.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our Articles permit us to exculpate (subject to the aforesaid limitation),
  indemnify and insure our office holders to the fullest extent permitted or to be permitted by the Companies Law.&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED</B>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>ITEM 8. EXHIBITS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">See attached Exhibit Index.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>ITEM 9. UNDERTAKINGS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(a) The undersigned Registrant
  hereby undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(1) To file, during any period
  in which offers or sales are being made, a post-effective amendment to this registration statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(i) To include any prospectus
  required by Section 10(a)(3) of the Securities Act;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(ii) To reflect in the
  prospectus any facts or events arising after the effective date of the 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;
  and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(iii) To include any
  material information with respect to the plan of distribution not previously disclosed in this registration statement or any
  material change to such information in this registration statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">provided, however, that subparagraphs
  (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 the periodic reports filed with or furnished to the SEC by the registrant pursuant to Section 13 or Section 15(d) of the
  Securities Exchange Act that are incorporated by reference in this registration statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(4) To file a post-effective
  amendment to the registration statement to include any financial statements required by Item 8.A. of Form 20-F at the start of any delayed
  offering or throughout a continuous offering. Financial statements and information otherwise required by Section 10(a)(3) of the Act need
  not be furnished, provided that the registrant includes in the prospectus, by means of a post-effective amendment, financial statements
  required pursuant to this paragraph (a)(4) and other information necessary to ensure that all other information in the prospectus is at
  least as current as the date of those financial statements.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(b) The undersigned registrant
  hereby further undertakes that, for the purposes of determining any liability under the Securities Act, each filing of the Company&rsquo;s
  annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act (and, where applicable, each filing of an employee
  benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Securities 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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(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 SEC 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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 6 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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 January 22, 2025.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>POLYRIZON LTD.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 5%">&nbsp;</TD>
      <TD STYLE="width: 35%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By: </FONT></TD>
      <TD STYLE="white-space: nowrap; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Tomer Izraeli</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:&nbsp;</FONT></TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tomer Izraeli </FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="power_001"></A>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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&rsquo;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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 33%; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signatures</B></FONT></TD>
      <TD STYLE="width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 47%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 18%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Tomer Izraeli</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer, Director </FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 22, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tomer Izraeli </FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Executive Officer)</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Nir Ben Yosef</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 22, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nir Ben Yosef </FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Financial and Accounting Officer)</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Asaf Itzhaik </FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 22, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Asaf Itzhaik </FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Oz Adler </FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 22, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Oz Adler &nbsp;</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Omer Srugo</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 22, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Omer Srugo </FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Liat Sidi </FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 22, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liat Sidi </FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Yehonatan Zalman Vinokur</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 22, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yehonatan Zalman Vinokur</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Liron Carmel</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 22, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liron Carmel</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 7 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE
  UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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 January 22, 2025.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Puglisi&nbsp;&amp; Associates</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Authorized U.S.&nbsp;Representative</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 5%">&nbsp;</TD>
      <TD STYLE="width: 35%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By: </FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Donald J.&nbsp;Puglisi</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Donald J.&nbsp;Puglisi&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Managing Director</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 8 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXHIBIT INDEX</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: top; width: 9%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
      Number</B></FONT></TD>
      <TD STYLE="vertical-align: top; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: bottom; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description
      of Exhibit</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1893645/000121390024080881/ea021533901ex3-2_polyrizon.htm">Amended and Restated Articles of Association of the Registrant (filed as Exhibit 3.2 to the Registrant&rsquo;s Registration Statement on Form F-1 (File No. 333-266745) as filed with the Securities and Exchange Commission on September 23, 2024, and incorporated herein by reference).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea022815801ex5-1_polyrizon.htm">Opinion of Keren Law Firm, Israeli counsel to the Company, as to the legality of the securities being registered</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea022815801ex23-1_polyrizon.htm">Consent of Consent of Brightman Almagor Zohar &amp; Co., a Firm in the Deloitte Global Network, an independent registered public accounting firm</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea022815801ex5-1_polyrizon.htm">Consent of Keren Law Firm, Israeli counsel to the Company (included in Exhibit 5.1)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#power_001">Power of Attorney (included on the signature page of this Registration Statement)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.1*#</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea022815801ex99-1_polyrizon.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Polyrizon Ltd. Amended and Restated Equity Incentive Plan.</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">107*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea022815801ex-fee_polyrizon.htm">Filing Fee Table</A></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed
  herewith.</FONT></TD>
  </TR><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left">#</TD><TD STYLE="text-align: justify">English translation of original Hebrew document.</TD></TR>
       </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">II-7</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  
  
  </BODY>
  </HTML>
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metadata_filer: {"company-data": {"conformed-name": "Polyrizon Ltd.", "cik": "0001893645", "assigned-sic": "2834", "organization-name": "03 Life Sciences", "irs-number": "000000000", "state-of-incorporation": "L3", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-284410", "film-number": "25546161"}, "business-address": {"street1": "12/6 BOROCHOV ST.", "city": "RAANANA", "state": "IL", "zip": "4343306", "phone": "972-54-7979668"}, "mail-address": {"street1": "12/6 BOROCHOV ST.", "city": "RAANANA", "state": "IL", "zip": "4343306"}}
text: As filed with the Securities and Exchange Commission
  on January 22, 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
  Polyrizon Ltd.
  (Exact name of registrant as specified in its
  charter)
  Not Applicable
  (Translation of Registrant's name into English)
  State of Israel
  2834
  Not Applicable
  (State or other jurisdiction of
  incorporation or organization)
  (Primary Standard Industrial
  Classification Code Number)
  (I.R.S. Employer
  Identification Number)
  5 Ha-Tidhar Street
  Raanana, 4366507, Israel
  Tel: +972-9-3740120
  (Address, including zip code, and telephone number,
  including
  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
  (Name, address, including zip code, and telephone number,
  including area code, of agent for service)
  Copies to:
  David Huberman, Esq.
  Greenberg Traurig, P.A.
  One Azrieli Center
  Round Tower, 30th floor
  132 Menachem Begin Rd
  Tel Aviv 6701101
  Telephone: 312.364.1633
  Keren Arad-Leibovitz, Adv.
  Keren Law Firm
  15
  th
  Floor, Amot Investments Tower
  2 Weizmann Street
  Tel Aviv, Israel
  Tel: +972.544.275177
  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. ☐
  PART 1
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  ITEM 1. PLAN INFORMATION*
  ITEM 2. REGISTRANT INFORMATION AND EMPLOYEE
  PLAN ANNUAL INFORMATION*
  *
  Information required by Part I to be contained in the Section 10(a) prospectus is omitted from this Registration Statement in accordance with Rule 428 under the Securities Act and the Note to Part I of Form S-8. The documents containing information specified in this Part I will be separately provided to the participants in the Polyrizon Ltd. Amended and Restated Equity Incentive Plan covered by this Registration Statement, as specified by Rule 428(b)(1) under the Securities Act.
  1
  PART II
  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.
  (1)
  The Registrant's prospectus dated October 28, 2024, filed with the SEC pursuant to
  Rule 424(b)
  under the Securities Act relating to the Registration Statement on
  Form F-1
  , as amended (File No. 333-266745), which contains audited financial statements for the Registrant's latest fiscal year for which such statements have been filed;
  (2)
  The Registrant's
      Report on Form 6-K filed with the SEC on
  October
      30, 2024
  (solely with respect to Exhibit 99.2 attached thereto);
  December
      2, 2024
  (solely with respect to the first two paragraphs of the press release attached as Exhibit 99.1 thereto);
  December
      13, 2024
  (solely with respect to the first two paragraphs of the press release attached as Exhibit 99.1 thereto);
  December
      19, 2024
  (solely with respect to the first two paragraphs of the press release attached as Exhibit 99.1 thereto);
  December
      30, 2024
  (solely with respect to the first three paragraphs of the press release attached as Exhibit 99.1 thereto); and
  January 21, 2025
  ;
      and
  (3)
  The description of the Registrant's ordinary shares, no par value, included in the registration statement on
  Form 8-A
  with the SEC on October 21, 2024 (File No. 001-42375) under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), including any amendment or 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 4. DESCRIPTION OF SECURITIES
  Not applicable.
  ITEM 5. INTEREST OF NAMED EXPERTS AND COUNSEL
  Not applicable.
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  ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS
  Indemnification
  The Israeli Companies Law, 5759-1999,
  or the Companies Law, and the Israeli Securities Law, 5728-1968, or the Securities Law, provide that a company may indemnify an office
  holder against the following liabilities and expenses incurred for acts performed by him or her as an office holder, either pursuant to
  an undertaking made in advance of an event or following an event, provided its articles of association include a provision authorizing
  such indemnification:
  ●
  a
  financial liability imposed on him or her in favor of another person by any judgment concerning an act performed in his or her capacity
  as an office holder, including a settlement or arbitrator's award approved by a court;
  ●
  reasonable
  litigation expenses, including attorneys' fees, expended by the office holder (a) as a result of an investigation or proceeding
  instituted against him or her by an authority authorized to conduct such investigation or proceeding, provided that (1) no indictment
  (as defined in the Companies Law) was filed against such office holder as a result of such investigation or proceeding; and (2) no financial
  liability as a substitute for the criminal proceeding (as defined in the Companies Law) was imposed upon him or her as a result of such
  investigation or proceeding, or, if such financial liability was imposed, it was imposed with respect to an offense that does not require
  proof of criminal intent; or (b) in connection with a monetary sanction;
  ●
  reasonable
  litigation expenses, including attorneys' fees, expended by the office holder or imposed on him or her by a court (1) in proceedings
  that the company institutes, or that another person institutes on the company's behalf, against him or her; (2) in a criminal proceedings
  of which he or she was acquitted; or (3) as a result of a conviction for a crime that does not require proof of criminal intent; and
  ●
  expenses
  incurred by an office holder in connection with an Administrative Procedure under the Securities Law, including reasonable litigation
  expenses and reasonable attorneys' fees. An "Administrative Procedure" is defined as a procedure pursuant to chapters
  H3 (Monetary Sanction by the Israeli Securities Authority), H4 (Administrative Enforcement Procedures of the Administrative Enforcement
  Committee) or I1 (Arrangement to prevent Procedures or Interruption of procedures subject to conditions) to the Securities Law.
  The Companies Law also permits a company to undertake
  in advance to indemnify an office holder, provided that if such indemnification relates to financial liability imposed on him or her,
  as described above, then the undertaking should be limited and shall detail the following foreseen events and amount or criterion:
  ●
  to
  events that in the opinion of the board of directors can be foreseen based on the company's activities at the time that the undertaking
  to indemnify is made; and
  ●
  in
  amount or criterion determined by the board of directors, at the time of the giving of such undertaking to indemnify, to be reasonable
  under the circumstances.
  We intend to enter, into indemnification
  agreements with all of our directors and with all members of our senior management subject to the listing of our securities on Nasdaq.
  Each such indemnification agreement will provide the office holder with indemnification permitted under applicable law and up to a certain
  amount, and to the extent that these liabilities are not covered by directors and officers insurance.
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  2
  Exculpation
  Under
  the Companies Law, an Israeli company may not exculpate an office holder from liability for a breach of his or her duty of loyalty, but
  may exculpate in advance an office holder from his or her liability to the company, in whole or in part, for damages caused to the company
  as a result of a breach of his or her duty of care (other than in relation to distributions), but only if a provision authorizing such
  exculpation is included in its articles of association. Our amended and restated articles of association, or the Articles, provide that
  we may exculpate, in whole or in part, any office holder from liability to us for damages caused to the company as a result of a breach
  of his or her duty of care, but prohibit an exculpation from liability arising from a company's transaction in which our controlling
  shareholder or officer has a personal interest. Subject to the aforesaid limitations, under the indemnification agreements, we exculpate
  and release our office holders from any and all liability to us related to any breach by them of their duty of care to us to the fullest
  extent permitted by law.
  Limitations
  The Companies Law provides
  that the Company may not exculpate or indemnify an office holder nor enter into an insurance contract that would provide coverage for
  any liability incurred as a result of any of the following: (1) a breach by the office holder of his or her duty of loyalty unless
  (in the case of indemnity or insurance only, but not exculpation) the office holder acted in good faith and had a reasonable basis to
  believe that the act would not prejudice us; (2) a breach by the office holder of his or her duty of care if the breach was carried
  out intentionally or recklessly (as opposed to merely negligently); (3) any act or omission committed with the intent to derive an
  illegal personal benefit; or (4) any fine, monetary sanction, penalty or forfeit levied against the office holder.
  Under the Companies Law, exculpation,
  indemnification and insurance of office holders in a public company must be approved by the compensation committee and the board of directors
  and, with respect to certain office holders or under certain circumstances, also by the shareholders.
  Our Articles permit us to exculpate (subject to the aforesaid limitation),
  indemnify and insure our office holders to the fullest extent permitted or to be permitted by the Companies Law.
  ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED
  Not applicable.
  ITEM 8. EXHIBITS
  See attached Exhibit Index.
  II-
  3
  ITEM 9. UNDERTAKINGS
  (a) The undersigned Registrant
  hereby undertakes:
  (1) To file, during any period
  in which offers or sales are being made, a post-effective amendment to this registration statement:
  (i) To include any prospectus
  required by Section 10(a)(3) of the Securities Act;
  (ii) To reflect in the
  prospectus any facts or events arising after the effective date of the 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;
  and
  (iii) To include any
  material information with respect to the plan of distribution not previously disclosed in this registration statement or any
  material change to such information in this registration statement;
  provided, however, that subparagraphs
  (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 the periodic reports filed with or furnished to the SEC by the registrant pursuant to Section 13 or Section 15(d) of the
  Securities Exchange Act that are incorporated by reference in this registration statement.
  (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.
  (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.
  (4) To file a post-effective
  amendment to the registration statement to include any financial statements required by Item 8.A. of Form 20-F at the start of any delayed
  offering or throughout a continuous offering. Financial statements and information otherwise required by Section 10(a)(3) of the Act need
  not be furnished, provided that the registrant includes in the prospectus, by means of a post-effective amendment, financial statements
  required pursuant to this paragraph (a)(4) and other information necessary to ensure that all other information in the prospectus is at
  least as current as the date of those financial statements.
  (b) The undersigned registrant
  hereby further undertakes that, for the purposes of determining any liability under the Securities Act, each filing of the Company's
  annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act (and, where applicable, each filing of an employee
  benefit plan's annual report pursuant to Section 15(d) of the Securities 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.
  (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 SEC 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.
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  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 January 22, 2025.
  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
  January 22, 2025
  Tomer Izraeli
  (Principal Executive Officer)
  /s/ Nir Ben Yosef
  Chief Financial Officer
  January 22, 2025
  Nir Ben Yosef
  (Principal Financial and Accounting Officer)
  /s/ Asaf Itzhaik
  Director
  January 22, 2025
  Asaf Itzhaik
  /s/ Oz Adler
  Director
  January 22, 2025
  Oz Adler
  /s/ Omer Srugo
  Director
  January 22, 2025
  Omer Srugo
  /s/ Liat Sidi
  Director
  January 22, 2025
  Liat Sidi
  /s/ Yehonatan Zalman Vinokur
  Director
  January 22, 2025
  Yehonatan Zalman Vinokur
  /s/ Liron Carmel
  Director
  January 22, 2025
  Liron Carmel
  II-
  5
  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 January 22, 2025.
  Puglisi & Associates
  Authorized U.S. Representative
  By:
  /s/ Donald J. Puglisi
  Name:
  Donald J. Puglisi
  Title:
  Managing Director
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  6
  EXHIBIT INDEX
  Exhibit
      Number
  Description
      of Exhibit
  3.1
  Amended and Restated Articles of Association of the Registrant (filed as Exhibit 3.2 to the Registrant's Registration Statement on Form F-1 (File No. 333-266745) as filed with the Securities and Exchange Commission on September 23, 2024, and incorporated herein by reference).
  5.1*
  Opinion of Keren Law Firm, Israeli counsel to the Company, as to the legality of the securities being registered
  23.1*
  Consent of Consent of Brightman Almagor Zohar & Co., a Firm in the Deloitte Global Network, an independent registered public accounting firm
  23.2*
  Consent of Keren Law Firm, Israeli counsel to the Company (included in Exhibit 5.1)
  24.1*
  Power of Attorney (included on the signature page of this Registration Statement)
  99.1*#
  Polyrizon Ltd. Amended and Restated Equity Incentive Plan.
  107*
  Filing Fee Table
  *
  Filed
  herewith.
  #
  English translation of original Hebrew document.
  II-7