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  <P STYLE="margin-top: 0; text-align: center; margin-bottom: 0"><B>As filed with the Securities and Exchange Commission on January
  8, 2019</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;&nbsp;</B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>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>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></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</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">REGISTRATION STATEMENT</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">UNDER</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">THE SECURITIES ACT OF 1933</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></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 STYLE="font-size: 12pt">CollPlant Holdings Ltd.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in
  its charter)</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 STYLE="vertical-align: top">
      <TD STYLE="width: 49%; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>State of Israel</B></FONT></TD>
      <TD STYLE="width: 2%; text-align: center; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="width: 49%; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif"><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">(state or other jurisdiction of</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">(IRS employer</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">incorporation or organization)</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Identification No.)</FONT></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; background-color: white"><B>3 Sapir Street,
  Weizmann Science Park</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Ness Ziona
  74140, Israel</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of Principal Executive Offices)
  (Zip Code)</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>Share Ownership and Option Plan (2010)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title of the plan)</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>Puglisi &amp; Associates</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>850 Library Avenue, Suite 204</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Newark, Delaware</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>+1 302 738 6680</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name and address of agent for service)</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">Copies to:</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 STYLE="vertical-align: top">
      <TD STYLE="width: 50%">
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Mark S. Selinger, Esq.</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Gary  Emmanuel, Esq.</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 8.9pt 0pt 0; text-align: center"><B>McDermott Will &amp;
  Emery LLP</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>340 Madison Avenue</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, NY 10173</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(212) 547 5400</B></P></TD>
      <TD STYLE="width: 50%">
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Perry Wildes, Adv.</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Adva Bitan, Adv.</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Gross, Kleinhendler, Hodak,
  Halevy, Greenberg &amp; Co.</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>One Azrieli Center, Round Building</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel Aviv 6701101, Israel</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>+972 3 607 4520</B></P></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%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 21%"><FONT STYLE="font-family: Times New Roman, Times, Serif">Large accelerated filer &#9744;</FONT></TD>
      <TD STYLE="width: 43%"></TD>
      <TD STYLE="width: 36%"><FONT STYLE="font-family: Times New Roman, Times, Serif">Accelerated filer &#9744;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Non-accelerated filer &#9746;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">(Do not check if a smaller reporting company)</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Smaller reporting company &#9744;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Emerging growth company &#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. &#9746;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 1; Section: Cover/ROC -->
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  <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>CALCULATION OF REGISTRATION FEE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Title of Securities to be Registered</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amount to be</B></FONT><BR> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registered<SUP>(2)</SUP></B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Proposed Maximum</B></FONT><BR> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Offering Price Per Security<SUP>(2)</SUP></B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Proposed Maximum<BR> Aggregate Offering Price</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Amount of<BR> Registration Fee</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="width: 52%; text-align: left; text-indent: -9pt; padding-left: 9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ordinary shares, par value NIS 0.03 per share, reserved for issuance pursuant to the CollPlant Holdings Ltd. Share Ownership and Option Plan (2010) <SUP>(1)</SUP></FONT></TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">4,839,209</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">0.094</TD><TD STYLE="width: 1%; text-align: left">(3)</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">454,885.65</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">55.14</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ordinary shares, par value NIS 0.03 per share, reserved for issuance pursuant to options outstanding the CollPlant Holdings Ltd. Share Ownership and Option Plan (2010) <SUP>(1)</SUP></FONT></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">27,638,931</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">0.29</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">(4)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">8,015,289.99</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">971.46</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="font-weight: bold; padding-bottom: 4pt"><B>Total</B></TD><TD STYLE="padding-bottom: 4pt"><B>&nbsp;</B></TD>
      <TD STYLE="border-bottom: Black 4pt double; text-align: left"><B>&nbsp;</B></TD><TD STYLE="border-bottom: Black 4pt double; text-align: right"><B>32,478,140</B></TD><TD STYLE="padding-bottom: 4pt; text-align: left"><B>&nbsp;</B></TD><TD STYLE="font-weight: bold; padding-bottom: 4pt"><B>&nbsp;</B></TD>
      <TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><B>&nbsp;</B></TD><TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>N/A</B></FONT></TD><TD STYLE="padding-bottom: 4pt; font-weight: bold; text-align: left"><B>&nbsp;</B></TD><TD STYLE="font-weight: bold; padding-bottom: 4pt"><B>&nbsp;</B></TD>
      <TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><B>$</B></TD><TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><B>8,470,175.64</B></TD><TD STYLE="padding-bottom: 4pt; font-weight: bold; text-align: left"><B>&nbsp;</B></TD><TD STYLE="font-weight: bold; padding-bottom: 4pt"><B>&nbsp;</B></TD>
      <TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: left"><B>$</B></TD><TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><B>1,026.60</B></TD><TD STYLE="padding-bottom: 4pt; font-weight: bold; text-align: left"><B>&nbsp;</B></TD></TR>
  </TABLE>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.3in">(1)</TD><TD STYLE="text-align: justify">American Depository Shares (&ldquo;ADSs&rdquo;), evidenced by American Depository Receipts (&ldquo;ADRs&rdquo;),
  issuable upon deposit of ordinary shares, NIS 0.03 par value, of CollPlant Holdings Ltd. are registered on a separate registration
  statement on Form F-6 (File No. 333-202206). Each ADS represents fifty (50) Ordinary Shares.</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.3in">(2)</TD><TD STYLE="text-align: justify">Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;),
  this registration statement shall also cover any additional ordinary shares that become issuable under the CollPlant Holdings Ltd.
  Share Ownership and Option Plan (2010) (the &ldquo;Plan&rdquo;) by reason of any stock dividend, stock split, recapitalization
  or other similar transaction.</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.3in">(3)</TD><TD STYLE="text-align: justify"><P STYLE="margin: 0">Estimated solely for purposes of calculating the filing fee pursuant to Rule 457 (c) and (h), the aggregate
  offering price and the fee have been computed upon the basis of the average of the high and low prices per share of the registrant&rsquo;s
  American Depositary Shares as reported on the NASDAQ Capital Market on January 7, 2019, divided by 50 (to give effect to the 1:50
  ratio of ADSs to ordinary shares).</P>
  
  
  </TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.3in">(4)</TD><TD STYLE="text-align: justify">Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h) of
  the Securities Act based on $0.29, the weighted average exercise price per ordinary share (rounded to the nearest cent) of the
  outstanding option awards under the Plan.</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  
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  <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-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The documents containing
  the information required in &lrm;Part I of this Registration Statement have been or will be sent or given to participants in the
  plan as specified in Rule 428(b)(1) under the Securities Act, in accordance with the rules and regulations of the United States
  Securities and Exchange Commission (the &ldquo;Commission&rdquo;). Such documents are not being filed with the Commission either
  as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act.
  These documents and the documents incorporated by reference into this Registration Statement pursuant to Item 3 of &lrm;Part II
  of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) 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: center"><B>PART II</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>INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT</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"><B>ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.</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">The following documents,
  which have been filed with or furnished to the SEC by the registrant, are incorporated herein by reference into this Registration
  Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.3in">(a)</TD><TD STYLE="text-align: justify">the registrant&rsquo;s Annual Report on Form 20-F for the fiscal year ended December 31, 2017;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="width: 0.3in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the registrant&rsquo;s Reports on Form 6-K filed with the SEC on January 3, 2018 (with respect to the first paragraph of Exhibit 99.1 only), February 1, 2018, February 6, 2018, February 21, 2018 (with respect to the first paragraph of Exhibit 99.1), March 2, 2018, March 8, 2018, March 21, 2018 (with respect to paragraphs six through twenty of Exhibit 99.1 and the financial statements included therein only), April 12, 2018 (with respect to the first and third paragraphs of Exhibit 99.1 only), April 16, 2018 (with respect to the first and third paragraphs of Exhibit 99.1 only), April 23, 2018 (with respect to the first and second paragraphs of Exhibit 99.1 only), May 1, 2018 (with respect to the first and third paragraphs of Exhibit 99.1 only), May 3, 2018, May 8, 2018 (with respect to the first paragraph of Exhibit 99.1 only), May 24, 2018 (with respect to paragraphs eight through seventeen of Exhibit 99.1 and the financial statements included therein only) June 7, 2018, June 19, 2018 (with respect to the first paragraph of Exhibit 99.1 only), June 21, 2018, June 25, 2018, June 26, 2018 (with respect to the first paragraph of Exhibit 99.1 only), July 5, 2018 (with respect to the first, third and fourth paragraphs of Exhibit 99.1 only), July 27, 2018, July 30, 2018, August 6, 2018, and August 8, 2018 (with respect to the first paragraph of Exhibit 99.1 only), August 24, 2018, September 21, 2018 (with respect to paragraphs six through fifteen of Exhibit 99.1 and the financial statements included therein and Exhibits 99.2 and 99.3 only), October 22, 2018 (with respect to the first three paragraphs of Exhibit 99.1), October 25, 2018, October 29, 2018, November 1, 2018, November 13, 2018 (with respect to the first two paragraphs of Exhibit 99.1), November 29, 2018, December 10, 2018 (with respect to the first four paragraphs of Exhibit 99.1), December 14, 2018 and January 2, 2019;</FONT></TD></TR>
  </TABLE>
  
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.3in">(c)</TD><TD STYLE="text-align: justify">the description of the registrant&rsquo;s ordinary shares, par value NIS 0.03 per share, included
  in the registration statement on Form 8-A filed on January 29, 2018 (File No. 001-38370) 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.</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">All documents or reports
  subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, and to the extent designated
  therein, certain reports on Form 6-K, furnished by the registrant, after the date of this Registration Statement and prior to the
  filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all
  securities offered hereby then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement
  and to be part hereof from the date of filing of such documents or reports. Any statement in a document or report incorporated
  or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for the purposes of this Registration
  Statement to the extent that a statement contained herein or in any other subsequently filed document or report which also is or
  is deemed to be incorporated by reference herein 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; text-align: justify; text-indent: 45.8pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 3; Section: Cover/ROC; Options: NewSection; Value: 1 -->
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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"><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; text-indent: 45.8pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>ITEM 5. INTERESTS 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; text-indent: 45.8pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><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; text-align: justify; text-indent: 0.5in">Under the Israeli Companies
  Law, 5759-1999 (the &ldquo;Companies Law&rdquo;), a company may not exculpate an office holder from liability for a breach of the
  duty of loyalty. An Israeli company may exculpate an office holder in advance from liability to the company, in whole or in part,
  for damages caused to the company as a result of a breach of duty of care but only if a provision authorizing such exculpation
  is included in its articles of association. The registrant&rsquo;s articles of association include such a provision. A company
  may not exculpate a director from liability arising out of a prohibited dividend or distribution to shareholders.</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">Under the Companies
  Law and the Israeli Securities Law of 1968 (the &ldquo;Israeli Securities Law&rdquo;), an Israeli company may indemnify an office
  holder with respect to the following liabilities and expenses incurred for acts performed as an office holder, either in advance
  of an event or following an event, provided a provision authorizing such indemnification is contained in its articles of association:</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" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">financial liability imposed on him or her in favor of another person pursuant to a judgment, including
  a settlement or arbitrator&rsquo;s award approved by a court. However, if an undertaking to indemnify an office holder with respect
  to such liability is provided in advance, then such an undertaking must be limited to events which, in the opinion of the board
  of directors, can be foreseen based on the company&rsquo;s activities when the undertaking to indemnify is given, and to an amount
  or according to criteria determined by the board of directors as reasonable under the circumstances, and such undertaking must
  detail the abovementioned foreseen events and amount or criteria;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">reasonable litigation expenses, including attorneys&rsquo; fees, incurred by the office holder:
  (i)&nbsp;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 (a)&nbsp;no indictment was filed against such office holder as a result of such investigation
  or proceeding and (b)&nbsp;no financial liability was imposed upon him or her as a substitute for the criminal proceeding 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; and (ii)&nbsp;in connection with a monetary sanction;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">expenses associated with an administrative procedure, as defined in the Israeli Securities Law,
  conducted regarding an office holder, including reasonable litigation expenses and reasonable attorneys&rsquo; fees; and</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">reasonable litigation expenses, including attorneys&rsquo; fees, incurred by the office holder
  or imposed by a court in proceedings instituted against him or her by the company, on its behalf or by a third party or in connection
  with criminal proceedings in which the office holder was acquitted or as a result of a conviction for an offense that does not
  require proof of criminal intent.</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&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 and the Israeli Securities Law, a company may insure an office holder against the following liabilities incurred for acts performed
  as an office holder if and to the extent provided in the company&rsquo;s articles of association:</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" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">a breach of duty of care to the company or to a third party, including a breach arising out of
  the negligent conduct of the office holder;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">a breach of fiduciary duty to the company, to the extent that the office holder acted in good faith
  and had a reasonable basis to believe that the act would not prejudice the company;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">a monetary liability imposed on the office holder in favor of a third party; and</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">expenses incurred by an office holder in connection with an administrative procedure, including
  reasonable litigation expenses and reasonable attorneys&rsquo; fees.</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>
  
  <!-- Field: Page; Sequence: 4; Section: Cover/ROC; Value: 1 -->
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      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&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, a company may not indemnify or insure an office holder against any of the following:</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" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">a breach of fiduciary duty, except for indemnification and insurance for a breach of the fiduciary
  duty to the company and to the extent that the office holder acted in good faith and had a reasonable basis to believe that the
  act would not prejudice the company;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">a breach of duty of care committed intentionally or recklessly, excluding a breach arising out
  of the negligent conduct of the office holder;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">an act or omission committed with intent to derive illegal personal benefit; or</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">a fine or forfeit levied against the office holder.</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&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, by the shareholders.</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">The registrant&rsquo;s
  articles of association and compensation policy allows it to exculpate, indemnify, and insure our office holders according to applicable
  law.</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">As of the date of this
  registration statement, no claims for directors&rsquo; and officers&rsquo; liability insurance have been filed under this policy
  and the registrant is not aware of any pending or threatened litigation or proceeding involving any of our directors or officers
  in which indemnification is sought.</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">The registrant has
  obtained directors&rsquo; and officers&rsquo; liability insurance for the benefit of its office holders and intends to continue
  to maintain such coverage and pay all premiums thereunder to the fullest extent permitted by the Companies Law. In addition the
  registrant has entered into agreements with each of its current office holders undertaking to indemnify them to the fullest extent
  permitted by the Companies Law and its articles of association, to the extent that these liabilities are not covered by insurance.</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">In the opinion of the
  SEC, indemnification of directors and office holders for liabilities arising under the Securities Act, however, is against public
  policy and therefore unenforceable.&nbsp;</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"><B>ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED.</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; text-indent: 27pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><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; text-indent: 27pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>ITEM 9.&nbsp;&nbsp;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; 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">(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: 45.8pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 91.6pt">(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: 91.6pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 91.6pt">(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: 91.6pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 91.6pt">(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: 91.6pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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"></P>
  
  <!-- Field: Page; Sequence: 5; Section: Cover/ROC; Value: 1 -->
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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; 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: 45.8pt">&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: 45.8pt">&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: 45.8pt">&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: 45.8pt">&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: 45.8pt">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 6; Section: Cover/ROC; Value: 1 -->
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      <DIV STYLE="page-break-before: always; 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; text-align: left">&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; text-align: center">&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 Ness-Ziona, Israel, on the 8<SUP>th</SUP> day of January 2019.</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%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="3" STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt"><B>COLLPLANT HOLDINGS LTD.</B></FONT></TD>
      </TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%; text-align: left; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="width: 5%; text-align: left; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="width: 31%; text-align: left; unicode-bidi: embed">&nbsp;</TD>
      </TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD COLSPAN="2" STYLE="text-align: left;  border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Eran Rotem</FONT></TD>
      </TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left; unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Name:</FONT></TD>
      <TD STYLE="text-align: left; unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Eran Rotem</FONT></TD>
      </TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left; unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
      <TD STYLE="text-align: left; unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Deputy CEO and Chief Financial Officer</FONT></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"><B><A NAME="poa"></A>POWER OF ATTORNEY</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: justify; text-indent: 0.5in"><FONT STYLE="background-color: white">We,
  the undersigned officers and directors of CollPlant Holdings Ltd., hereby severally constitute and appoint Yehiel Tal and Eran
  Rotem and each of them, as 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 SEC, 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 he 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.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 45.8pt">&nbsp;</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">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.</FONT></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%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 36%; border-bottom: black 1.5pt solid; text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt"><B>Signatures </B></FONT></TD>
      <TD STYLE="width: 2%; padding-bottom: 1.5pt; text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="width: 40%; border-bottom: black 1.5pt solid; text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt"><B>Title </B></FONT></TD>
      <TD STYLE="width: 2%; padding-bottom: 1.5pt; text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="width: 20%; border-bottom: black 1.5pt solid; text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt"><B>Date </B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: left;  vertical-align: bottom"><FONT STYLE="font-size: 10pt">/s/ Yehiel Tal</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Chief Executive Officer (Principal Executive Officer)</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">January 8, 2019</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Yehiel Tal</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">/s/ Eran Rotem</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Deputy CEO and Chief Financial Officer</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">January 8, 2019</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Eran Rotem</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">(Principal Financial and Accounting Officer)</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">/s/ David Tsur</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">&nbsp;Chairman of the Board</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">January 8, 2019</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">David Tsur</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">/s/ Adi Goldin</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">&nbsp;Director</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">January 8, 2019</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Adi Goldin</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">/s/ Abraham Havron</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">&nbsp;Director</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">January 8, 2019</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Abraham Havron</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">/s/ Gili Hart</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">January 8, 2019</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Gili Hart</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">/s/ Scott Burell</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">&nbsp;Director</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">January 8, 2019</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Scott Burell</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">/s/ Elan Penn</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">&nbsp;Director</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">January 8, 2019</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Elan Penn</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed">&nbsp;</TD></TR>
  
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">/s/ Wolfgang Ruttenstorfer</FONT></TD>
      <TD STYLE="padding-right: -20.4pt; text-indent: 4.5pt; text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">&nbsp;Director</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">January 8, 2019</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Wolfgang Ruttenstorfer</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed">&nbsp;</TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  
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      <DIV STYLE="page-break-before: always; 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: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURE OF AUTHORIZED REPRESENTATIVE
  OF THE REGISTRANT</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: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">Pursuant
  to the Securities Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of CollPlant
  Holdings&nbsp;Ltd., has signed this registration statement </FONT>on this 8th day of January 2019.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27pt"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 229pt; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>PUGLISI &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 STYLE="width: 60%; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="width: 4%; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">By:</FONT></TD>
      <TD STYLE="width: 36%; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/ Donald J. Puglisi</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Donald J. Puglisi</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Managing Director</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 8; Section: Cover/ROC; Value: 1 -->
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      <DIV STYLE="page-break-before: always; 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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"><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 STYLE="vertical-align: top">
      <TD STYLE="width: 10%; border-bottom: Black 1.5pt solid; text-align: left; unicode-bidi: embed"><B>EXHIBIT&nbsp;NO.</B></TD>
      <TD STYLE="width: 1%; text-align: left; padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
      <TD STYLE="width: 89%; border-bottom: Black 1.5pt solid; text-align: center; vertical-align: bottom"><B>DESCRIPTION
      OF DOCUMENT</B></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: justify; unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; unicode-bidi: embed">3.1</TD>
      <TD STYLE="text-align: left; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: justify; unicode-bidi: embed"><A HREF="http://www.sec.gov/Archives/edgar/data/1631487/000104746916016194/a2229986zex-3_1.htm">Memorandum of Association of the Company (unofficial English translation from Hebrew original) (included as Exhibit 3.1 to our Registration Statement on Form F-1 as filed with the SEC on October 21, 2016, and incorporated herein by reference).</A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: justify; unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; unicode-bidi: embed">3.2</TD>
      <TD STYLE="text-align: left; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: justify; unicode-bidi: embed"><A HREF="http://www.sec.gov/Archives/edgar/data/1631487/000104746916016194/a2229986zex-3_2.htm">Amended and Restated Articles of Association of the Company, as currently in effect (unofficial English translation from Hebrew original) (included as Exhibit 3.2 to our Registration Statement on Form F-1 as filed with the SEC on October 21, 2016, and incorporated herein by reference).</A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">5.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="fs82018ex5-1_collplant.htm">Opinion of Gross, Kleinhendler, Hodak, Halevy, Greenberg &amp; Co. as to the legality of the securities being registered</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">23.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="fs82018ex23-1_collplant.htm">Consent of Kesselman &amp; Kesselman, independent registered public accounting firm of the registrant</A> </FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">23.2*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="fs82018ex5-1_collplant.htm">Consent of Gross, Kleinhendler, Hodak, Halevy, Greenberg &amp; Co. (included in Exhibit 5.1)</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">24.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="#poa"><FONT STYLE="font-family: Times New Roman, Times, Serif">Power of Attorney (included on the signature page of this Registration Statement)</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>99.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1631487/000104746916016194/a2229986zex-10_3.htm" STYLE="-sec-extract: exhibit">Employee Share Ownership and Option Plan (2010) (included as Exhibit 10.3 to our Registration Statement on Form F-1 as filed with the SEC on October 21, 2016, and incorporated herein by reference).</A></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">* Filed herewith.</P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "fs82018_collplantholdings.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 80704}]
metadata_filer: {"company-data": {"conformed-name": "CollPlant Holdings Ltd.", "cik": "0001631487", "assigned-sic": "3842", "irs-number": "000000000", "state-of-incorporation": "L3", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-229163", "film-number": "19516452"}, "business-address": {"street1": "3 SAPIR ST.", "street2": "WEIZMANN SCIENCE PARK, P.O.B. 4132", "city": "NESS-ZIONA", "state": "L3", "zip": "74140", "phone": "972-73-232-5600"}, "mail-address": {"street1": "3 SAPIR ST.", "street2": "WEIZMANN SCIENCE PARK, P.O.B. 4132", "city": "NESS-ZIONA", "state": "L3", "zip": "74140"}}
text: As filed with the Securities and Exchange Commission on January
  8, 2019
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  CollPlant Holdings Ltd.
  (Exact name of registrant as specified in
  its charter)
  State of Israel
  Not Applicable
  (state or other jurisdiction of
  (IRS employer
  incorporation or organization)
  Identification No.)
  3 Sapir Street,
  Weizmann Science Park
  Ness Ziona
  74140, Israel
  (Address of Principal Executive Offices)
  (Zip Code)
  Share Ownership and Option Plan (2010)
  (Full title of the plan)
  Puglisi & Associates
  850 Library Avenue, Suite 204
  Newark, Delaware
  +1 302 738 6680
  (Name and address of agent for service)
  Copies to:
  Mark S. Selinger, Esq.
  Gary  Emmanuel, Esq.
  McDermott Will &
  Emery LLP
  340 Madison Avenue
  New York, NY 10173
  (212) 547 5400
  Perry Wildes, Adv.
  Adva Bitan, Adv.
  Gross, Kleinhendler, Hodak,
  Halevy, Greenberg & Co.
  One Azrieli Center, Round Building
  Tel Aviv 6701101, Israel
  +972 3 607 4520
  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 ☒
  (Do not check if a smaller reporting company)
  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. ☒
  CALCULATION OF REGISTRATION FEE
  Title of Securities to be Registered
  Amount to be
  Registered
  (2)
  Proposed Maximum
  Offering Price Per Security
  (2)
  Proposed Maximum
  Aggregate Offering Price
  Amount of
  Registration Fee
  Ordinary shares, par value NIS 0.03 per share, reserved for issuance pursuant to the CollPlant Holdings Ltd. Share Ownership and Option Plan (2010)
  (1)
  4,839,209
  $
  0.094
  (3)
  $
  454,885.65
  $
  55.14
  Ordinary shares, par value NIS 0.03 per share, reserved for issuance pursuant to options outstanding the CollPlant Holdings Ltd. Share Ownership and Option Plan (2010)
  (1)
  27,638,931
  $
  0.29
  (4)
  $
  8,015,289.99
  $
  971.46
  Total
  32,478,140
  N/A
  $
  8,470,175.64
  $
  1,026.60
  (1)
  American Depository Shares ("ADSs"), evidenced by American Depository Receipts ("ADRs"),
  issuable upon deposit of ordinary shares, NIS 0.03 par value, of CollPlant Holdings Ltd. are registered on a separate registration
  statement on Form F-6 (File No. 333-202206). Each ADS represents fifty (50) Ordinary Shares.
  (2)
  Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"),
  this registration statement shall also cover any additional ordinary shares that become issuable under the CollPlant Holdings Ltd.
  Share Ownership and Option Plan (2010) (the "Plan") by reason of any stock dividend, stock split, recapitalization
  or other similar transaction.
  (3)
  Estimated solely for purposes of calculating the filing fee pursuant to Rule 457 (c) and (h), the aggregate
  offering price and the fee have been computed upon the basis of the average of the high and low prices per share of the registrant's
  American Depositary Shares as reported on the NASDAQ Capital Market on January 7, 2019, divided by 50 (to give effect to the 1:50
  ratio of ADSs to ordinary shares).
  (4)
  Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h) of
  the Securities Act based on $0.29, the weighted average exercise price per ordinary share (rounded to the nearest cent) of the
  outstanding option awards under the Plan.
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a)
  PROSPECTUS
  The documents containing
  the information required in ‎Part I of this Registration Statement have been or will be sent or given to participants in the
  plan as specified in Rule 428(b)(1) under the Securities Act, in accordance with the rules and regulations of the United States
  Securities and Exchange Commission (the "Commission"). Such documents are not being filed with the Commission either
  as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act.
  These documents and the documents incorporated by reference into this Registration Statement pursuant to Item 3 of ‎Part II
  of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities
  Act.
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT
  ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.
  The following documents,
  which have been filed with or furnished to the SEC by the registrant, are incorporated herein by reference into this Registration
  Statement:
  (a)
  the registrant's Annual Report on Form 20-F for the fiscal year ended December 31, 2017;
  (b)
  the registrant's Reports on Form 6-K filed with the SEC on January 3, 2018 (with respect to the first paragraph of Exhibit 99.1 only), February 1, 2018, February 6, 2018, February 21, 2018 (with respect to the first paragraph of Exhibit 99.1), March 2, 2018, March 8, 2018, March 21, 2018 (with respect to paragraphs six through twenty of Exhibit 99.1 and the financial statements included therein only), April 12, 2018 (with respect to the first and third paragraphs of Exhibit 99.1 only), April 16, 2018 (with respect to the first and third paragraphs of Exhibit 99.1 only), April 23, 2018 (with respect to the first and second paragraphs of Exhibit 99.1 only), May 1, 2018 (with respect to the first and third paragraphs of Exhibit 99.1 only), May 3, 2018, May 8, 2018 (with respect to the first paragraph of Exhibit 99.1 only), May 24, 2018 (with respect to paragraphs eight through seventeen of Exhibit 99.1 and the financial statements included therein only) June 7, 2018, June 19, 2018 (with respect to the first paragraph of Exhibit 99.1 only), June 21, 2018, June 25, 2018, June 26, 2018 (with respect to the first paragraph of Exhibit 99.1 only), July 5, 2018 (with respect to the first, third and fourth paragraphs of Exhibit 99.1 only), July 27, 2018, July 30, 2018, August 6, 2018, and August 8, 2018 (with respect to the first paragraph of Exhibit 99.1 only), August 24, 2018, September 21, 2018 (with respect to paragraphs six through fifteen of Exhibit 99.1 and the financial statements included therein and Exhibits 99.2 and 99.3 only), October 22, 2018 (with respect to the first three paragraphs of Exhibit 99.1), October 25, 2018, October 29, 2018, November 1, 2018, November 13, 2018 (with respect to the first two paragraphs of Exhibit 99.1), November 29, 2018, December 10, 2018 (with respect to the first four paragraphs of Exhibit 99.1), December 14, 2018 and January 2, 2019;
  (c)
  the description of the registrant's ordinary shares, par value NIS 0.03 per share, included
  in the registration statement on Form 8-A filed on January 29, 2018 (File No. 001-38370) 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.
  All documents or reports
  subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, and to the extent designated
  therein, certain reports on Form 6-K, furnished by the registrant, after the date of this Registration Statement and prior to the
  filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all
  securities offered hereby then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement
  and to be part hereof from the date of filing of such documents or reports. Any statement in a document or report incorporated
  or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for the purposes of this Registration
  Statement to the extent that a statement contained herein or in any other subsequently filed document or report which also is or
  is deemed to be incorporated by reference herein 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.
  1
  ITEM 4. DESCRIPTION OF SECURITIES.
  Not Applicable.
  ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL.
  Not Applicable.
  ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS.
  Under the Israeli Companies
  Law, 5759-1999 (the "Companies Law"), a company may not exculpate an office holder from liability for a breach of the
  duty of loyalty. An Israeli company may exculpate an office holder in advance from liability to the company, in whole or in part,
  for damages caused to the company as a result of a breach of duty of care but only if a provision authorizing such exculpation
  is included in its articles of association. The registrant's articles of association include such a provision. A company
  may not exculpate a director from liability arising out of a prohibited dividend or distribution to shareholders.
  Under the Companies
  Law and the Israeli Securities Law of 1968 (the "Israeli Securities Law"), an Israeli company may indemnify an office
  holder with respect to the following liabilities and expenses incurred for acts performed as an office holder, either in advance
  of an event or following an event, provided a provision authorizing such indemnification is contained in its articles of association:
  ●
  financial liability imposed on him or her in favor of another person pursuant to a judgment, including
  a settlement or arbitrator's award approved by a court. However, if an undertaking to indemnify an office holder with respect
  to such liability is provided in advance, then such an undertaking must be limited to events which, in the opinion of the board
  of directors, can be foreseen based on the company's activities when the undertaking to indemnify is given, and to an amount
  or according to criteria determined by the board of directors as reasonable under the circumstances, and such undertaking must
  detail the abovementioned foreseen events and amount or criteria;
  ●
  reasonable litigation expenses, including attorneys' fees, incurred by the office holder:
  (i) 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 (a) no indictment was filed against such office holder as a result of such investigation
  or proceeding and (b) no financial liability was imposed upon him or her as a substitute for the criminal proceeding 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; and (ii) in connection with a monetary sanction;
  ●
  expenses associated with an administrative procedure, as defined in the Israeli Securities Law,
  conducted regarding an office holder, including reasonable litigation expenses and reasonable attorneys' fees; and
  ●
  reasonable litigation expenses, including attorneys' fees, incurred by the office holder
  or imposed by a court in proceedings instituted against him or her by the company, on its behalf or by a third party or in connection
  with criminal proceedings in which the office holder was acquitted or as a result of a conviction for an offense that does not
  require proof of criminal intent.
  Under the Companies
  Law and the Israeli Securities Law, a company may insure an office holder against the following liabilities incurred for acts performed
  as an office holder if and to the extent provided in the company's articles of association:
  ●
  a breach of duty of care to the company or to a third party, including a breach arising out of
  the negligent conduct of the office holder;
  ●
  a breach of fiduciary duty to the company, to the extent that the office holder acted in good faith
  and had a reasonable basis to believe that the act would not prejudice the company;
  ●
  a monetary liability imposed on the office holder in favor of a third party; and
  ●
  expenses incurred by an office holder in connection with an administrative procedure, including
  reasonable litigation expenses and reasonable attorneys' fees.
  2
  Under the Companies
  Law, a company may not indemnify or insure an office holder against any of the following:
  ●
  a breach of fiduciary duty, except for indemnification and insurance for a breach of the fiduciary
  duty to the company and to the extent that the office holder acted in good faith and had a reasonable basis to believe that the
  act would not prejudice the company;
  ●
  a breach of duty of care committed intentionally or recklessly, excluding a breach arising out
  of the negligent conduct of the office holder;
  ●
  an act or omission committed with intent to derive illegal personal benefit; or
  ●
  a fine 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, by the shareholders.
  The registrant's
  articles of association and compensation policy allows it to exculpate, indemnify, and insure our office holders according to applicable
  law.
  As of the date of this
  registration statement, no claims for directors' and officers' liability insurance have been filed under this policy
  and the registrant is not aware of any pending or threatened litigation or proceeding involving any of our directors or officers
  in which indemnification is sought.
  The registrant has
  obtained directors' and officers' liability insurance for the benefit of its office holders and intends to continue
  to maintain such coverage and pay all premiums thereunder to the fullest extent permitted by the Companies Law. In addition the
  registrant has entered into agreements with each of its current office holders undertaking to indemnify them to the fullest extent
  permitted by the Companies Law and its articles of association, to the extent that these liabilities are not covered by insurance.
  In the opinion of the
  SEC, indemnification of directors and office holders for liabilities arising under the Securities Act, however, is against public
  policy and therefore unenforceable.
  ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED.
  Not applicable.
  ITEM 8. EXHIBITS.
  See attached Exhibit Index.
  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.
  3
  (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.
  4
  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 Ness-Ziona, Israel, on the 8
  th
  day of January 2019.
  COLLPLANT HOLDINGS LTD.
  By:
  /s/ Eran Rotem
  Name:
  Eran Rotem
  Title:
  Deputy CEO and Chief Financial Officer
  POWER OF ATTORNEY
  We,
  the undersigned officers and directors of CollPlant Holdings Ltd., hereby severally constitute and appoint Yehiel Tal and Eran
  Rotem and each of them, as 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 SEC, 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 he 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.
  Signatures
  Title
  Date
  /s/ Yehiel Tal
  Chief Executive Officer (Principal Executive Officer)
  January 8, 2019
  Yehiel Tal
  /s/ Eran Rotem
  Deputy CEO and Chief Financial Officer
  January 8, 2019
  Eran Rotem
  (Principal Financial and Accounting Officer)
  /s/ David Tsur
  Chairman of the Board
  January 8, 2019
  David Tsur
  /s/ Adi Goldin
  Director
  January 8, 2019
  Adi Goldin
  /s/ Abraham Havron
  Director
  January 8, 2019
  Abraham Havron
  /s/ Gili Hart
  Director
  January 8, 2019
  Gili Hart
  /s/ Scott Burell
  Director
  January 8, 2019
  Scott Burell
  /s/ Elan Penn
  Director
  January 8, 2019
  Elan Penn
  /s/ Wolfgang Ruttenstorfer
  Director
  January 8, 2019
  Wolfgang Ruttenstorfer
  5
  SIGNATURE OF AUTHORIZED REPRESENTATIVE
  OF THE REGISTRANT
  Pursuant
  to the Securities Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of CollPlant
  Holdings Ltd., has signed this registration statement
  on this 8th day of January 2019.
  PUGLISI & ASSOCIATES
  By:
  /s/ Donald J. Puglisi
  Donald J. Puglisi
  Managing Director
  6
  EXHIBIT INDEX
  EXHIBIT NO.
  DESCRIPTION
      OF DOCUMENT
  3.1
  Memorandum of Association of the Company (unofficial English translation from Hebrew original) (included as Exhibit 3.1 to our Registration Statement on Form F-1 as filed with the SEC on October 21, 2016, and incorporated herein by reference).
  3.2
  Amended and Restated Articles of Association of the Company, as currently in effect (unofficial English translation from Hebrew original) (included as Exhibit 3.2 to our Registration Statement on Form F-1 as filed with the SEC on October 21, 2016, and incorporated herein by reference).
  5.1*
  Opinion of Gross, Kleinhendler, Hodak, Halevy, Greenberg & Co. as to the legality of the securities being registered
  23.1*
  Consent of Kesselman & Kesselman, independent registered public accounting firm of the registrant
  23.2*
  Consent of Gross, Kleinhendler, Hodak, Halevy, Greenberg & Co. (included in Exhibit 5.1)
  24.1*
  Power of Attorney (included on the signature page of this Registration Statement)
  99.1
  Employee Share Ownership and Option Plan (2010) (included as Exhibit 10.3 to our Registration Statement on Form F-1 as filed with the SEC on October 21, 2016, and incorporated herein by reference).
  * Filed herewith.
  7