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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
  on May 30, 2023&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"></FONT></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="text-transform: uppercase"><B>UNITED
  STATES</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>WASHINGTON, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>REGISTRATION STATEMENT UNDER THE&nbsp;SECURITIES
  ACT OF 1933</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"><FONT STYLE="font-size: 14pt"><B>BRENMILLER
  ENERGY LTD.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Exact name of registrant as specified in its charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; width: 49%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>State of Israel</B></FONT></TD>
      <TD STYLE="text-align: center; width: 2%; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; width: 49%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Not applicable</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; padding: 0.25pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(State or other jurisdiction of</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">incorporation or organization)</P></TD>
      <TD STYLE="text-align: center; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(I.R.S. Employer <BR>
  Identification No.)</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>13 Amal St. 4th Floor, Park Afek</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Rosh Haayin, 4809249 Israel</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Address of Principal Executive Offices)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-variant: small-caps"><B>Brenmiller
  Energy Ltd. The 2013 Global Incentive Option Scheme</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Full title of the plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Puglisi &amp; Associates</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>850 Library Ave., Suite 204</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Newark, DE 19711</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Tel: (302) 738-6680</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Name, Address and Telephone Number of Agent for
  Service)</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>Copies to:</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></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%; padding: 0.25pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Oded Har-Even, Esq.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Eric Victorson, Esq.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Sullivan &amp; Worcester LLP</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1633 Broadway</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, NY 10019</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel: (212) 660-3000</B></P></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 49%; padding: 0.25pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Reut Alfiah, Adv.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Gal Cohen, Adv.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Sullivan &amp; Worcester Israel (Har-Even &amp;
      Co.)</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>HaArba&rsquo;a Towers - 28 HaArba&rsquo;a St.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>North Tower, 35th Floor</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel-Aviv, Israel 6473925</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel: +972 74-758-0480</B></P></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">Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
  See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo;
  and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 23%; font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Large accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></FONT></TD>
      <TD STYLE="width: 45%">&nbsp;</TD>
      <TD STYLE="width: 32%; font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Non-accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Smaller reporting company <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Emerging growth company <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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. <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-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: 0pt 0; text-align: center"></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: 0pt 0; text-align: center"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><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: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">The
  documents containing the information required in Part I of this Registration Statement have been or will be sent or given to participating
  employees of the Brenmiller Energy Ltd. 2013 Global Incentive Option Scheme, as amended (the &ldquo;Plan&rdquo;) as specified in Rule&nbsp;428(b)(1)&nbsp;under
  the&nbsp;Securities Act of 1933, as amended (the&nbsp;&ldquo;Securities Act&rdquo;) 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&nbsp;424&nbsp;of the&nbsp;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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></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"><B>&nbsp;</B></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"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 3. Incorporation of Documents by Reference.</B>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following documents, which
  have been filed or furnished by the Registrant with the Commission are incorporated by reference in and made a part of this Registration
  Statement, as of their respective dates:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Our Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1901215/000121390023021814/f20f2022_brenmiller.htm">Form 20-F</A> for the fiscal year ended December 31, 2022, filed with the SEC on March 22, 2023; </FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Our Reports of Foreign Private Issuer on Form 6-K submitted on <A HREF="http://www.sec.gov/Archives/edgar/data/1901215/000121390023022194/ea175604-6k_brenmillerener.htm">March 23, 2023</A>; <A HREF="http://www.sec.gov/Archives/edgar/data/1901215/000121390023024344/ea176077ex99-1_brenmiller.htm">March 30, 2023</A> (with respect to the first and third paragraphs and the section titled &ldquo;Forward Looking Statements&rdquo; in the press release attached as Exhibit 99.1 to the Form 6-K only); <A HREF="http://www.sec.gov/Archives/edgar/data/1901215/000121390023027074/ea176471-6k_brenmiller.htm">April 4, 2023</A>; <A HREF="http://www.sec.gov/Archives/edgar/data/1901215/000121390023027355/ea176550ex99-1_brenmiller.htm">April 5, 2023</A> (with respect to the first and second paragraphs and the section titled &ldquo;Forward Looking Statements&rdquo; in the press release attached as Exhibit 99.1 to the Form 6-K only); <A HREF="http://www.sec.gov/Archives/edgar/data/1901215/000121390023029156/ea176841-6k_brenmiller.htm">April 12, 2023</A>; <A HREF="http://www.sec.gov/Archives/edgar/data/1901215/000121390023031168/ea177236-6k_brenmiller.htm">April 20, 2023</A>; <A HREF="http://www.sec.gov/Archives/edgar/data/1901215/000121390023033895/ea177635-6k_brenmilenergy.htm">April 28, 2023</A>; <A HREF="http://www.sec.gov/Archives/edgar/data/1901215/000121390023035536/ea177855ex99-1_brenmiller.htm">May 2, 2023</A> (with respect to the first, third and seventh paragraphs and the section titled &ldquo;Forward Looking Statements&rdquo; in the press release attached as Exhibit 99.1 to the Form 6-K only); <A HREF="http://www.sec.gov/Archives/edgar/data/1901215/000121390023037921/ea178284-6k_brenmiller.htm">May 10, 2023</A>; <A HREF="http://www.sec.gov/Archives/edgar/data/1901215/000121390023042911/ea179231ex99-1_brenmiller.htm">May 25, 2023</A> (with respect to the first paragraph and the sections titled &ldquo;Company Highlights,&rdquo; &ldquo;New Projects,&rdquo; &ldquo;Project Updates,&rdquo; &ldquo;Research, Development and Engineering Expenses, Net,&rdquo; &ldquo;Research, development, and engineering expenses, net breakdown,&rdquo; &ldquo;Balance Sheet Update,&rdquo; and &ldquo;Forward Looking Statements&rdquo; in the press release attached as Exhibit 99.1 to the Form 6-K only); and</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">&#9679; </FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The description of our securities contained in our <A HREF="http://www.sec.gov/Archives/edgar/data/1901215/000121390022027734/ea159877-8a12b_brenmiller.htm">Form 8-A</A> (File No. 001-40753), filed with the SEC on May 17, 2022. </FONT></TD></TR>
    </TABLE>
  <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 addition to the foregoing,
  all documents subsequently filed after the date of this Registration Statement by the Registrant with the Commission pursuant to Sections
  13(a), 13(c), 14 and 15(d) of the Exchange Act, and all reports on Form 6-K subsequently filed by the Registrant which state that they
  are incorporated by reference herein, prior to the filing of a post-effective amendment which indicates that all securities offered hereunder
  have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to
  be part hereof from the date of filing of such documents and reports.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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">Any statement contained in
  a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of
  this Registration Statement to the extent that a statement herein, or in any subsequently filed document which also is or is deemed to
  be incorporated by reference, modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except
  as so modified or superseded, to constitute a part of this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px; font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Item 4. </B></FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Description of Securities.</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not Applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px; font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Item 5.</B></FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Interests of Named Experts and Counsel.</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not Applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B></B></P>
  
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B></B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px; font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Item 6. </B></FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Indemnification of Directors and Officers.</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Indemnification</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Israeli Companies Law
  5759-1999, or the Companies Law, and the Israeli Securities Law, 5728-1968, or the Securities Law, provide that a company may indemnify
  an office holder against the following liabilities and expenses incurred for acts performed by him or her as an office holder, either
  pursuant to an undertaking made in advance of an event or following an event, provided its articles of association include a provision
  authorizing such indemnification:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px; font-size: 10pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 24px; font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">a financial liability imposed on him or her in favor of another person by any judgment concerning an act performed in his or her capacity as an office holder, including a settlement or arbitrator&rsquo;s award approved by a court;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px; font-size: 10pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 24px; font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">reasonable litigation expenses, including attorneys&rsquo; fees, expended by the office holder (a) as a result of an investigation or proceeding instituted against him or her by an authority authorized to conduct such investigation or proceeding, provided that (1) no indictment (as defined in the Companies Law) was filed against such office holder as a result of such investigation or proceeding; and (2) no financial liability as a substitute for the criminal proceeding (as defined in the Companies Law) was imposed upon him or her as a result of such investigation or proceeding, or, if such financial liability was imposed, it was imposed with respect to an offense that does not require proof of criminal intent; or (b) in connection with a monetary sanction; </FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px; font-size: 10pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 24px; font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">reasonable litigation expenses, including attorneys&rsquo; fees, expended by the office holder or imposed on him or her by a court: (1) in proceedings that the company institutes, or that another person institutes on the company&rsquo;s behalf, against him or her; (2) in a criminal proceeding of which he or she was acquitted; or (3) as a result of a conviction for a crime that does not require proof of criminal intent; and</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px; font-size: 10pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 24px; font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">expenses incurred by an office holder in connection with an Administrative Procedure under the Securities Law, including reasonable litigation expenses and reasonable attorneys&rsquo; fees. An &ldquo;Administrative Procedure&rdquo; is defined as a procedure pursuant to chapters H3 (Monetary Sanction by the Israeli Securities Authority), H4 (Administrative Enforcement Procedures of the Administrative Enforcement Committee) or I1 (Arrangement to prevent Procedures or Interruption of procedures subject to conditions) to the Securities Law.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-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 Companies Law also permits
  a company to undertake in advance to indemnify an office holder, provided that if such indemnification relates to financial liability
  imposed on him or her, as described above, then the undertaking should be limited and shall detail the following foreseen events and amount
  or criterion:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px; font-size: 10pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 24px; font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">to events that in the opinion of the board of directors can be foreseen based on the company&rsquo;s activities at the time that the undertaking to indemnify is made; and</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px; font-size: 10pt; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 24px; font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">in amount or criterion determined by the board of directors, at the time of the giving of such undertaking to indemnify, to be reasonable under the circumstances.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-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">We have entered into indemnification
  agreements with all of our directors and with all members of our senior management. Each such indemnification agreement provides the office
  holder with indemnification permitted under applicable law and up to a certain amount, and to the extent that these liabilities are not
  covered by directors and officers insurance.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>Exculpation</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Under the Companies Law, an
  Israeli company may not exculpate an office holder from liability for a breach of his or her duty of loyalty, but may exculpate in advance
  an office holder from his or her liability to the company, in whole or in part, for damages caused to the company as a result of a breach
  of his or her duty of care (other than in relation to distributions), but only if a provision authorizing such exculpation is included
  in its articles of association. Our articles of association provide that we may exculpate, in whole or in part, any office holder from
  liability to us for damages caused to the company as a result of a breach of his or her duty of care, but prohibit an exculpation from
  liability arising from a company&rsquo;s transaction in which our controlling shareholder or officer has a personal interest. Subject
  to the aforesaid limitations, under the indemnification agreements, we exculpate and release our office holders from any and all liability
  to us related to any breach by them of their duty of care to us to the fullest extent permitted by law. Exculpation letters were granted
  to each of our officeholders and were approved for any future officeholders.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
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  <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"><B><I>Limitations</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Companies Law provides
  that the Company may not exculpate or indemnify an office holder nor enter into an insurance contract that would provide coverage for
  any liability incurred as a result of any of the following: (1) a breach by the office holder of his or her duty of loyalty unless (in
  the case of indemnity or insurance only, but not exculpation) the office holder acted in good faith and had a reasonable basis to believe
  that the act would not prejudice us; (2) a breach by the office holder of his or her duty of care if the breach was carried out intentionally
  or recklessly (as opposed to merely negligently); (3) any act or omission committed with the intent to derive an illegal personal benefit;
  or (4) any fine, monetary sanction, penalty or forfeit levied against the office holder.</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, exculpation,
  indemnification and insurance of office holders in a public company must be approved by the compensation committee and the board of directors
  and, with respect to certain office holders or under certain circumstances, also by the shareholders.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our articles of association
  permit us to exculpate (subject to the aforesaid limitation), indemnify and insure our office holders to the fullest extent permitted
  or to be permitted by the Companies Law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Item 7. </B></FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Exemption from Registration Claimed.</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></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: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Item 8. </B></FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Exhibits.</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 9%; background-color: #CCEEFF; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">3.1</FONT></TD>
      <TD STYLE="text-align: justify; background-color: #CCEEFF; padding: 0.25pt; font-size: 10pt; width: 91%"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1901215/000121390022020834/ea158340ex3-1_brenmiller.htm">English translation of Articles of Association of Brenmiller Energy Ltd. (incorporated herein by reference to Exhibit 3.1 to our Registration Statement on Form F-1 (File No. 333-264398) filed with the SEC on April 21, 2022).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="background-color: #CCEEFF; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
      <TD STYLE="background-color: #CCEEFF; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="ea179418ex5-1_brenmiller.htm">Opinion of Sullivan &amp; Worcester Israel (Har-Even &amp; Co.)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="background-color: #CCEEFF; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
      <TD STYLE="text-align: justify; background-color: #CCEEFF; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="ea179418ex23-1_brenmiller.htm">Consent of Kesselman &amp; Kesselman, a member firm of PricewaterhouseCoopers International Limited independent registered public accounting firm.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="padding: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="background-color: #CCEEFF; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
      <TD STYLE="text-align: justify; background-color: #CCEEFF; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="ea179418ex5-1_brenmiller.htm">Consent of Sullivan &amp; Worcester Israel (Har-Even &amp; Co.) (contained in Exhibit 5.1 to this Registration Statement).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="background-color: #CCEEFF; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">24.1*</FONT></TD>
      <TD STYLE="background-color: #CCEEFF; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="#p_001">Power of Attorney (included on signature page).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="background-color: #CCEEFF; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">99.1*</FONT></TD>
      <TD STYLE="background-color: #CCEEFF; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="ea179418ex99-1_brenmiller.htm">Brenmiller Energy Ltd. Stock Option Plan, as amended on January 4, 2023.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="background-color: #CCEEFF; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">107*</FONT></TD>
      <TD STYLE="background-color: #CCEEFF; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="ea179418ex-fee_brenmiller.htm">Filing Fee Table.</A></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Filed herewith.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence -->&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></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: 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">Pursuant to the requirements
  of the Securities Act of 1933, 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 on Form S-8 to be signed on its behalf by the undersigned, thereunto
  duly authorized, in&nbsp;Rosh Haayin, Israel on <FONT STYLE="font-size: 10pt">May 30, 2023.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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="padding: 0.25pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>BRENMILLER ENERGY LTD.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="width: 4%; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="width: 36%; padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">By: </FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; font-size: 10pt">/s/ <FONT STYLE="font-size: 10pt">Avraham Brenmiller</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Avraham Brenmiller</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Title: Chief Executive Officer</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><A NAME="p_001"></A><B>POWER OF ATTORNEY AND SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We, the undersigned officers
  and directors of Brenmiller Energy Ltd., hereby severally constitute and appoint Avraham Brenmiller and Ofir Zimmerman, and each of them
  individually, our true and lawful attorney to sign for us and in our names in the capacities indicated below any and all amendments or
  supplements, including any post-effective amendments, to this Registration Statement on Form S-8 and to file the same, with exhibits thereto
  and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney full power and authority
  to do and perform each and every act and thing requisite or necessary to be done in and about the premises, as fully to all intents and
  purposes as 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.</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">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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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="border-bottom: black 1.5pt solid; width: 25%; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 57%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 16%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid">/s/ <FONT STYLE="font-size: 10pt">Avraham Brenmiller</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Chief Executive Officer, Director, Chairman of the Board of Directors</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">May 30, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Avraham Brenmiller</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">(Principal Executive Officer) </FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid">/s/ <FONT STYLE="font-size: 10pt">Ofir Zimmerman</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>Chief Financial Officer</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">May 30, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Ofir Zimmerman</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; font-size: 10pt"><FONT STYLE="font-size: 10pt">(Principal Financial and Accounting Officer) </FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid">/s/ <FONT STYLE="font-size: 10pt">Doron Brenmiller</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp; Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">May 30, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Doron Brenmiller</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid">/s/ <FONT STYLE="font-size: 10pt">Nir Brenmiller</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp; Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">May 30, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Nir Brenmiller </FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid">/s/ <FONT STYLE="font-size: 10pt">Chen Franco-Yehuda</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp; Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">May 30, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Chen Franco-Yehuda</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid">/s/ <FONT STYLE="font-size: 10pt">Eitan Machover</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp; Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">May 30, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Eitan Machover</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid">/s/ <FONT STYLE="font-size: 10pt">Nava Swersky Sofer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp; Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">May 30, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Nava Swersky Sofer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid">/s/ <FONT STYLE="font-size: 10pt">Ziv Dekel</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp; Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">May 30, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Ziv Dekel</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</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"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE
  UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the Securities Act of 1933, as amended,
  the undersigned, Puglisi &amp; Associates, the duly authorized representative in the United States of Brenmiller Energy Ltd., has signed
  this Registration Statement on Form S-8 on <FONT STYLE="font-size: 10pt">May 30, 2023.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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: 60%; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="width: 40%; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Puglisi &amp; Associates</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt">
  
      /s/ Donald J. Puglisi
  </TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><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>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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text: As filed with the Securities and Exchange Commission
  on May 30, 2023
  Registration No. 333-
  UNITED
  STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933
  BRENMILLER
  ENERGY LTD.
  (Exact name of registrant as specified in its charter)
  State of Israel
  Not applicable
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  13 Amal St. 4th Floor, Park Afek
  Rosh Haayin, 4809249 Israel
  (Address of Principal Executive Offices)
  Brenmiller
  Energy Ltd. The 2013 Global Incentive Option Scheme
  (Full title of the plan)
  Puglisi & Associates
  850 Library Ave., Suite 204
  Newark, DE 19711
  Tel: (302) 738-6680
  (Name, Address and Telephone Number of Agent for
  Service)
  Copies to:
  Oded Har-Even, Esq.
  Eric Victorson, Esq.
  Sullivan & Worcester LLP
  1633 Broadway
  New York, NY 10019
  Tel: (212) 660-3000
  Reut Alfiah, Adv.
  Gal Cohen, Adv.
  Sullivan & Worcester Israel (Har-Even &
      Co.)
  HaArba'a Towers - 28 HaArba'a St.
  North Tower, 35th Floor
  Tel-Aviv, Israel 6473925
  Tel: +972 74-758-0480
  Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
  See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company"
  and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☐
  Emerging growth company
  ☒
  If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
  ☐
  PART 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 participating
  employees of the Brenmiller Energy Ltd. 2013 Global Incentive Option Scheme, as amended (the "Plan") as specified in Rule 428(b)(1) under
  the Securities Act of 1933, as amended (the "Securities Act") in accordance with the rules and regulations of the
  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.
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The following documents, which
  have been filed or furnished by the Registrant with the Commission are incorporated by reference in and made a part of this Registration
  Statement, as of their respective dates:
  ●
  Our Annual Report on
  Form 20-F
  for the fiscal year ended December 31, 2022, filed with the SEC on March 22, 2023;
  ●
  Our Reports of Foreign Private Issuer on Form 6-K submitted on
  March 23, 2023
  ;
  March 30, 2023
  (with respect to the first and third paragraphs and the section titled "Forward Looking Statements" in the press release attached as Exhibit 99.1 to the Form 6-K only);
  April 4, 2023
  ;
  April 5, 2023
  (with respect to the first and second paragraphs and the section titled "Forward Looking Statements" in the press release attached as Exhibit 99.1 to the Form 6-K only);
  April 12, 2023
  ;
  April 20, 2023
  ;
  April 28, 2023
  ;
  May 2, 2023
  (with respect to the first, third and seventh paragraphs and the section titled "Forward Looking Statements" in the press release attached as Exhibit 99.1 to the Form 6-K only);
  May 10, 2023
  ;
  May 25, 2023
  (with respect to the first paragraph and the sections titled "Company Highlights," "New Projects," "Project Updates," "Research, Development and Engineering Expenses, Net," "Research, development, and engineering expenses, net breakdown," "Balance Sheet Update," and "Forward Looking Statements" in the press release attached as Exhibit 99.1 to the Form 6-K only); and
  ●
  The description of our securities contained in our
  Form 8-A
  (File No. 001-40753), filed with the SEC on May 17, 2022.
  In addition to the foregoing,
  all documents subsequently filed after the date of this Registration Statement by the Registrant with the Commission pursuant to Sections
  13(a), 13(c), 14 and 15(d) of the Exchange Act, and all reports on Form 6-K subsequently filed by the Registrant which state that they
  are incorporated by reference herein, prior to the filing of a post-effective amendment which indicates that all securities offered hereunder
  have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to
  be part hereof from the date of filing of such documents and reports.
  Any statement contained in
  a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of
  this Registration Statement to the extent that a statement herein, or in any subsequently filed document which also is or is deemed to
  be incorporated by reference, modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except
  as so modified or superseded, to constitute a part of this Registration Statement.
  Item 4.
  Description of Securities.
  Not Applicable.
  Item 5.
  Interests of Named Experts and Counsel.
  Not Applicable.
  II-
  1
  Item 6.
  Indemnification of Directors and Officers.
  Indemnification
  The Israeli Companies Law
  5759-1999, or the Companies Law, and the Israeli Securities Law, 5728-1968, or the Securities Law, provide that a company may indemnify
  an office holder against the following liabilities and expenses incurred for acts performed by him or her as an office holder, either
  pursuant to an undertaking made in advance of an event or following an event, provided its articles of association include a provision
  authorizing such indemnification:
  ●
  a financial liability imposed on him or her in favor of another person by any judgment concerning an act performed in his or her capacity as an office holder, including a settlement or arbitrator's award approved by a court;
  ●
  reasonable litigation expenses, including attorneys' fees, expended by the office holder (a) as a result of an investigation or proceeding instituted against him or her by an authority authorized to conduct such investigation or proceeding, provided that (1) no indictment (as defined in the Companies Law) was filed against such office holder as a result of such investigation or proceeding; and (2) no financial liability as a substitute for the criminal proceeding (as defined in the Companies Law) was imposed upon him or her as a result of such investigation or proceeding, or, if such financial liability was imposed, it was imposed with respect to an offense that does not require proof of criminal intent; or (b) in connection with a monetary sanction;
  ●
  reasonable litigation expenses, including attorneys' fees, expended by the office holder or imposed on him or her by a court: (1) in proceedings that the company institutes, or that another person institutes on the company's behalf, against him or her; (2) in a criminal proceeding of which he or she was acquitted; or (3) as a result of a conviction for a crime that does not require proof of criminal intent; and
  ●
  expenses incurred by an office holder in connection with an Administrative Procedure under the Securities Law, including reasonable litigation expenses and reasonable attorneys' fees. An "Administrative Procedure" is defined as a procedure pursuant to chapters H3 (Monetary Sanction by the Israeli Securities Authority), H4 (Administrative Enforcement Procedures of the Administrative Enforcement Committee) or I1 (Arrangement to prevent Procedures or Interruption of procedures subject to conditions) to the Securities Law.
  The Companies Law also permits
  a company to undertake in advance to indemnify an office holder, provided that if such indemnification relates to financial liability
  imposed on him or her, as described above, then the undertaking should be limited and shall detail the following foreseen events and amount
  or criterion:
  ●
  to events that in the opinion of the board of directors can be foreseen based on the company's activities at the time that the undertaking to indemnify is made; and
  ●
  in amount or criterion determined by the board of directors, at the time of the giving of such undertaking to indemnify, to be reasonable under the circumstances.
  We have entered into indemnification
  agreements with all of our directors and with all members of our senior management. Each such indemnification agreement provides the office
  holder with indemnification permitted under applicable law and up to a certain amount, and to the extent that these liabilities are not
  covered by directors and officers insurance.
  Exculpation
  Under the Companies Law, an
  Israeli company may not exculpate an office holder from liability for a breach of his or her duty of loyalty, but may exculpate in advance
  an office holder from his or her liability to the company, in whole or in part, for damages caused to the company as a result of a breach
  of his or her duty of care (other than in relation to distributions), but only if a provision authorizing such exculpation is included
  in its articles of association. Our articles of association provide that we may exculpate, in whole or in part, any office holder from
  liability to us for damages caused to the company as a result of a breach of his or her duty of care, but prohibit an exculpation from
  liability arising from a company's transaction in which our controlling shareholder or officer has a personal interest. Subject
  to the aforesaid limitations, under the indemnification agreements, we exculpate and release our office holders from any and all liability
  to us related to any breach by them of their duty of care to us to the fullest extent permitted by law. Exculpation letters were granted
  to each of our officeholders and were approved for any future officeholders.
  II-
  2
  Limitations
  The Companies Law provides
  that the Company may not exculpate or indemnify an office holder nor enter into an insurance contract that would provide coverage for
  any liability incurred as a result of any of the following: (1) a breach by the office holder of his or her duty of loyalty unless (in
  the case of indemnity or insurance only, but not exculpation) the office holder acted in good faith and had a reasonable basis to believe
  that the act would not prejudice us; (2) a breach by the office holder of his or her duty of care if the breach was carried out intentionally
  or recklessly (as opposed to merely negligently); (3) any act or omission committed with the intent to derive an illegal personal benefit;
  or (4) any fine, monetary sanction, penalty or forfeit levied against the office holder.
  Under the Companies Law, exculpation,
  indemnification and insurance of office holders in a public company must be approved by the compensation committee and the board of directors
  and, with respect to certain office holders or under certain circumstances, also by the shareholders.
  Our articles of association
  permit us to exculpate (subject to the aforesaid limitation), indemnify and insure our office holders to the fullest extent permitted
  or to be permitted by the Companies Law.
  Item 7.
  Exemption from Registration Claimed.
  Not Applicable.
  Item 8.
  Exhibits.
  3.1
  English translation of Articles of Association of Brenmiller Energy Ltd. (incorporated herein by reference to Exhibit 3.1 to our Registration Statement on Form F-1 (File No. 333-264398) filed with the SEC on April 21, 2022).
  5.1*
  Opinion of Sullivan & Worcester Israel (Har-Even & Co.)
  23.1*
  Consent of Kesselman & Kesselman, a member firm of PricewaterhouseCoopers International Limited independent registered public accounting firm.
  23.2*
  Consent of Sullivan & Worcester Israel (Har-Even & Co.) (contained in Exhibit 5.1 to this Registration Statement).
  24.1*
  Power of Attorney (included on signature page).
  99.1*
  Brenmiller Energy Ltd. Stock Option Plan, as amended on January 4, 2023.
  107*
  Filing Fee Table.
  *
  Filed herewith.
  II-
  3
  SIGNATURES
  Pursuant to the requirements
  of the Securities Act of 1933, 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 on Form S-8 to be signed on its behalf by the undersigned, thereunto
  duly authorized, in Rosh Haayin, Israel on
  May 30, 2023.
  BRENMILLER ENERGY LTD.
  By:
  /s/
  Avraham Brenmiller
  Avraham Brenmiller
  Title: Chief Executive Officer
  POWER OF ATTORNEY AND SIGNATURES
  We, the undersigned officers
  and directors of Brenmiller Energy Ltd., hereby severally constitute and appoint Avraham Brenmiller and Ofir Zimmerman, and each of them
  individually, our true and lawful attorney to sign for us and in our names in the capacities indicated below any and all amendments or
  supplements, including any post-effective amendments, to this Registration Statement on Form S-8 and to file the same, with exhibits thereto
  and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney full power and authority
  to do and perform each and every act and thing requisite or necessary to be done in and about the premises, as fully to all intents and
  purposes as 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.
  Signature
  Title
  Date
  /s/
  Avraham Brenmiller
  Chief Executive Officer, Director, Chairman of the Board of Directors
  May 30, 2023
  Avraham Brenmiller
  (Principal Executive Officer)
  /s/
  Ofir Zimmerman
  Chief Financial Officer
  May 30, 2023
  Ofir Zimmerman
  (Principal Financial and Accounting Officer)
  /s/
  Doron Brenmiller
  Director
  May 30, 2023
  Doron Brenmiller
  /s/
  Nir Brenmiller
  Director
  May 30, 2023
  Nir Brenmiller
  /s/
  Chen Franco-Yehuda
  Director
  May 30, 2023
  Chen Franco-Yehuda
  /s/
  Eitan Machover
  Director
  May 30, 2023
  Eitan Machover
  /s/
  Nava Swersky Sofer
  Director
  May 30, 2023
  Nava Swersky Sofer
  /s/
  Ziv Dekel
  Director
  May 30, 2023
  Ziv Dekel
  II-
  4
  SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE
  UNITED STATES
  Pursuant to the Securities Act of 1933, as amended,
  the undersigned, Puglisi & Associates, the duly authorized representative in the United States of Brenmiller Energy Ltd., has signed
  this Registration Statement on Form S-8 on
  May 30, 2023.
  Puglisi & Associates
  /s/ Donald J. Puglisi
  Managing Director
  II-5