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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 29, 2024</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></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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  <!-- 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: 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>
  
  <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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CollPlant Biotechnologies 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%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>State of Israel</B></FONT></TD>
      <TD STYLE="width: 2%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 49%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Not Applicable</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(state or other jurisdiction of</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(IRS employer</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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; font-size: 10pt">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"><B>4 Oppenheimer, Weizmann Science Park</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Rehovot 7670104, 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>2024 Share Award Plan</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 0; text-align: center"><B>Eyal Peled, Esq.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 8.9pt 0pt 0; text-align: center"><B>Greenberg Traurig, LLP</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 8.9pt 0pt 0; text-align: center"><B>One Vanderbilt Avenue</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 8.9pt 0pt 0; text-align: center"><B>New York, NY 10017-3852</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Telephone: 212.801.9221</B></P></TD>
      <TD STYLE="width: 50%">
      <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>Goldfarb Gross Seligman &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>
  
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    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 30%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer &#9744;</FONT></TD>
      <TD STYLE="width: 40%">&nbsp;</TD>
      <TD STYLE="width: 30%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer &#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated filer &#9744;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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; font-size: 10pt">Emerging growth company &#9744;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <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"></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>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>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"><B>Item 1. Plan Information.*</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 2. Registrant Information and Employee Plan Annual Information.
  *</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE 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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information
  required by Part I to be contained in the Section 10(a) prospectus is omitted from this Registration Statement in accordance with Rule
  428 under the Securities Act and the Note to Part I of Form S-8. The documents containing information specified in this Part I will be
  separately provided to the participants in &nbsp;&nbsp;&nbsp;the 2024 Share Award Plan covered by this Registration Statement, as specified
  by Rule 428(b)(1) under the Securities Act.</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II</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"><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></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following documents filed
  with the Securities and Exchange Commission (the &ldquo;SEC&rdquo;) by CollPlant Biotechnologies Ltd. (the &ldquo;Registrant&rdquo;) are
  incorporated herein by reference.</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="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
  Registrant&rsquo;s Annual Report on <A HREF="https://www.sec.gov/Archives/edgar/data/1631487/000121390024030055/ea0202823-20f_collplant.htm">Form 20-F</A> for the fiscal year ended December 31, 2023;</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify"><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 <A HREF="https://www.sec.gov/Archives/edgar/data/1631487/000121390024000038/ea190975-6k_collplant.htm">January
                                                                                                                                                                     2, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1631487/000121390024014324/ea193873-6k_collplant.htm">February 15,
                                                                                                                                                                     2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1631487/000121390024030058/ea0203289-6k_collplant.htm">April 4, 2024</A>,
                                                                                                                                                                     and <A HREF="https://www.sec.gov/Archives/edgar/data/1631487/000121390024047246/ea0206970-6k_collpla.htm">May 29, 2024</A> (in each case to the extent expressly incorporated by reference into the Registrant&rsquo;s effective registration
                                                                                                                                                                     statements filed by it under the Securities Act); and</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
  description of the Registrant&rsquo;s ordinary shares, par value NIS 1.50 per share, included in the registration statement on <A HREF="https://www.sec.gov/Archives/edgar/data/1631487/000110465918004422/a18-3916_18a12b.htm">Form 8-A</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.</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In addition to the foregoing,
  all documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, and all reports
  on Form 6-K subsequently filed by the Registrant which state that they are incorporated by reference herein, prior to the filing of a
  post- effective amendment which indicates that all securities offered hereunder have been sold or which deregisters all securities then
  remaining unsold, shall be deemed to be incorporated by reference herein and to be part hereof from the date of filing of such documents
  and reports.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Any statement contained in
  a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of
  this registration statement to the extent that a statement herein, or in any subsequently filed document which also is or is deemed to
  be incorporated by reference, modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except
  as so modified or superseded, to constitute a part of this registration statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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>ITEM 6.</B>&nbsp;<B>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 exempt an office holder from liability for a breach of the duty of
  loyalty.&nbsp; 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.&nbsp; Our articles of association include such a provision.&nbsp; A company may not exempt 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, 5728-1968 (the &ldquo;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" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.&nbsp; 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;</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>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">reasonable
  litigation expenses, including attorneys&rsquo; 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;</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"></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>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expenses
  incurred in connection with an Administrative Proceeding (as defined below) that has been conducted in his case, including reasonable
  litigation costs, covering also legal fees;</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>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></TD><TD STYLE="text-align: justify">&ldquo;<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Administrative
  Proceeding</B>&rdquo; - a proceeding to impose a financial sanction according to Article D of Chapter Four of Part 9 of the Companies
  Law as amended from time to time; as well as proceeding according to Chapter G1 of the Economic Competition Law, 5748-1988, as amended
  from time to time; as well as any additional administrative proceeding whereby, by law (and subject to that law) an indemnity may be
  granted in respect of payments related thereto or expenses incurred in connection therewith; and,</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>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</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">Under the Companies 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" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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;</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.4pt; text-align: justify; text-indent: -7pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.4pt; text-align: justify; text-indent: -7pt">&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">
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a monetary liability imposed on the office holder in favor of a third-party; and</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">expenses incurred by an office holder in connection with an administrative procedure, including reasonable litigation expenses and reasonable attorneys&rsquo; fees.</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">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" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a breach of fiduciary duty, except for indemnification and insurance for a breach of 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;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679; </FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a breach of duty of care committed intentionally or recklessly, excluding a breach arising out of the negligent conduct of the office holder;</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>
  
  <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">
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">an act or omission committed with intent to derive illegal personal benefit; or</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>
  
  <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">
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a fine or forfeit levied against the office holder.</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">Under the Companies Law, exemption,
  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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We have obtained directors&rsquo;
  and officers&rsquo; liability insurance for the benefit of our office holders and intend to continue to maintain such coverage and pay
  all premiums thereunder to the fullest extent permitted by the Companies Law. In addition, we have entered into agreements with each of
  our current office holders undertaking to indemnify them to the fullest extent permitted by the Companies Law and our articles of association,
  to the extent that these liabilities are not covered by insurance. On July 18, 2023, our shareholders approved, following the approvals
  of our compensation committee and board of directors, the adoption and grant of a new letter of indemnification to our existing and future
  directors and officers.</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">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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><BR>
  ITEM 7.</B>&nbsp;<B>EXEMPTION FROM REGISTRATION CLAIMED</B>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><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-indent: 0.5in">See attached Exhibit Index.</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"><B>ITEM 9.</B>&nbsp;<B>UNDERTAKINGS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(a) The undersigned Registrant
  hereby undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(1) To file, during
  any period in which offers or sales are being made, a post-effective amendment to this registration statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in">(i)&nbsp; To include
  any prospectus required by Section 10(a)(3) of the Securities Act;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in">(ii)&nbsp;To reflect
  in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this registration
  statement; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in">(iii) To include any
  material information with respect to the plan of distribution not previously disclosed in this registration statement or any material
  change to such information in this registration statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">provided, however, that subparagraphs
  (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is
  contained in the periodic reports filed with or furnished to the SEC by the registrant pursuant to Section 13 or Section 15(d) of the
  Securities Exchange Act that are incorporated by reference in this registration statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(2) That, for the
  purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration
  statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
  bona fide offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(3) To remove from
  registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the
  offering.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(4) To file a post-effective
  amendment to the registration statement to include any financial statements required by Item 8.A. of Form 20-F at the start of any delayed
  offering or throughout a continuous offering. Financial statements and information otherwise required by Section 10(a)(3) of the Act need
  not be furnished, provided that the registrant includes in the prospectus, by means of a post-effective amendment, financial statements
  required pursuant to this paragraph (a)(4) and other information necessary to ensure that all other information in the prospectus is at
  least as current as the date of those financial statements.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(b) The undersigned registrant
  hereby further undertakes that, for the purposes of determining any liability under the Securities Act, each filing of the Company&rsquo;s
  annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act (and, where applicable, each filing of an employee
  benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Securities Exchange Act) that is incorporated by reference in this
  registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering
  of such securities at that time shall be deemed to be the initial bona fide offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(c) Insofar as indemnification
  for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant
  to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the SEC such indemnification is against
  public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against
  such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of
  the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person
  in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled
  by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public
  policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_001"></A>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 Rehovot, Israel, on the 29th day of May 2024.</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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>COLLPLANT BIOTECHNOLOGIES LTD.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%">&nbsp;</TD>
      <TD STYLE="width: 5%">&nbsp;</TD>
      <TD STYLE="width: 31%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
      <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Eran Rotem</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">Name:</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eran Rotem</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">Title:</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; 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>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 </FONT>Biotechnologies <FONT STYLE="background-color: white">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>
      <TD STYLE="vertical-align: bottom; width: 35%; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signatures </B></FONT></TD>
      <TD STYLE="vertical-align: top; width: 1%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 43%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title </B></FONT></TD>
      <TD STYLE="vertical-align: top; width: 1%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 20%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date </B></FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Yehiel Tal</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer (Principal Executive Officer) and director</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May 29, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yehiel Tal</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Eran Rotem</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deputy CEO and Chief Financial Officer</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May 29, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eran Rotem</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Financial and Accounting Officer)</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Roger Pomerantz</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;Chairman of the Board</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May 29, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Roger Pomerantz</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Abraham Havron</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;Director</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May 29, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Abraham Havron</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Elan Penn</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;Director</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May 29, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Elan Penn</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Joseph Zarzewsky</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;Director</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May 29, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Joseph Zarzewsky</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Hugh Evans</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;Director</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May 29, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hugh Evans</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Alisa Lask &nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May 29, 2024</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alisa Lask</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
    </TABLE>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
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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"></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>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">Pursuant to the Securities
  Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of CollPlant Biotechnologies&nbsp;Ltd.,
  has signed this registration statement on this 29th day of May 2024.</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>&nbsp;</TD>
      <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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%">&nbsp;</TD>
      <TD STYLE="width: 4%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
      <TD STYLE="width: 36%; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/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-family: Times New Roman, Times, Serif; font-size: 10pt">Managing Director</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 7; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXHIBIT INDEX</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="vertical-align: top; width: 9%; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXHIBIT&nbsp;NO.</B></FONT></TD>
      <TD STYLE="vertical-align: top; width: 1%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; width: 90%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>DESCRIPTION OF DOCUMENT</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1631487/000104746916016194/a2229986zex-3_1.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Memorandum of Association of the Registrant (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).</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: #CCEEFF">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1631487/000104746916016194/a2229986zex-3_2.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amended and Restated Articles of Association of the Registrant, 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).</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: #CCEEFF">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea020701501ex5-1_collplant.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of Goldfarb Gross Seligman &amp; Co. as to the legality of the securities being registered</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: #CCEEFF">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea020701501ex23-1_collplant.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Kost Forer Gabbay &amp; Kasierer, a member firm of Ernst &amp; Young Globa<U>l</U>&lrm;</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: #CCEEFF">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea020701501ex5-1_collplant.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Goldfarb Gross Seligman &amp; Co. (included in Exhibit 5.1)</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: #CCEEFF">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="#a_001"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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: #CCEEFF">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1631487/000121390024030055/ea020282301ex4-4_collplant.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2024 Share Award Plan (included as Exhibit 4.4 to our Annual Report on Form 20-F filed with the SEC on April 4, 2024, and incorporated herein by reference).</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: #CCEEFF">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">107*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea020701501ex-fee_collplant.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filing Fee Table</FONT></A></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: 20px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed herewith.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;<B>&nbsp;</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></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B></B></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B></B></P>
  
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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: right"></P>
  
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metadata_filer: {"company-data": {"conformed-name": "CollPlant Biotechnologies Ltd", "cik": "0001631487", "assigned-sic": "3842", "organization-name": "08 Industrial Applications and Services", "irs-number": "000000000", "state-of-incorporation": "L3", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-279791", "film-number": "24999001"}, "business-address": {"street1": "4 OPPENHEIMER ST., 11TH FLOOR", "city": "REHOVOT", "state": "L3", "zip": "74140", "phone": "972-73-232-5600"}, "mail-address": {"street1": "4 OPPENHEIMER ST., 11TH FLOOR", "city": "REHOVOT", "state": "L3", "zip": "74140"}, "former-company": [{"former-conformed-name": "CollPlant Holdings Ltd.", "date-changed": "20190620"}, {"former-conformed-name": "CollPlant Biotechnologies Ltd.", "date-changed": "20190619"}, {"former-conformed-name": "CollPlant Holdings Ltd.", "date-changed": "20150122"}]}
text: As filed with the Securities and Exchange Commission
  on May 29, 2024
  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 Biotechnologies 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.)
  4 Oppenheimer, Weizmann Science Park
  Rehovot 7670104, Israel
  (Address of Principal Executive Offices) (Zip Code)
  2024 Share Award Plan
  (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.
  Eyal Peled, Esq.
  Greenberg Traurig, LLP
  One Vanderbilt Avenue
  New York, NY 10017-3852
  Telephone: 212.801.9221
  Adva Bitan, Adv.
  Goldfarb Gross Seligman & 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 ☐
  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
  Item 1. Plan Information.*
  Item 2. Registrant Information and Employee Plan Annual Information.
  *
  *
  Information
  required by Part I to be contained in the Section 10(a) prospectus is omitted from this Registration Statement in accordance with Rule
  428 under the Securities Act and the Note to Part I of Form S-8. The documents containing information specified in this Part I will be
  separately provided to the participants in    the 2024 Share Award Plan covered by this Registration Statement, as specified
  by Rule 428(b)(1) under the Securities Act.
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.
  The following documents filed
  with the Securities and Exchange Commission (the "SEC") by CollPlant Biotechnologies Ltd. (the "Registrant") are
  incorporated herein by reference.
  (a)
  the
  Registrant's Annual Report on
  Form 20-F
  for the fiscal year ended December 31, 2023;
  (b)
  the Registrant's
                                                                                                                                                                     Reports on Form 6-K filed with the SEC on
  January
                                                                                                                                                                     2, 2024
  ,
  February 15,
                                                                                                                                                                     2024
  ,
  April 4, 2024
  ,
                                                                                                                                                                     and
  May 29, 2024
  (in each case to the extent expressly incorporated by reference into the Registrant's effective registration
                                                                                                                                                                     statements filed by it under the Securities Act); and
  (c)
  the
  description of the Registrant's ordinary shares, par value NIS 1.50 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.
  In addition to the foregoing,
  all documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, and all reports
  on Form 6-K subsequently filed by the Registrant which state that they are incorporated by reference herein, prior to the filing of a
  post- effective amendment which indicates that all securities offered hereunder have been sold or which deregisters all securities then
  remaining unsold, shall be deemed to be incorporated by reference herein and to be part hereof from the date of filing of such documents
  and reports.
  Any statement contained in
  a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of
  this registration statement to the extent that a statement herein, or in any subsequently filed document which also is or is deemed to
  be incorporated by reference, modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except
  as so modified or superseded, to constitute a part of this registration statement.
  ITEM 6.
  INDEMNIFICATION OF DIRECTORS
  AND OFFICERS
  Under the Israeli Companies
  Law, 5759-1999 (the "Companies Law"), a company may not exempt 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.  Our articles of association include such a provision.  A company may not exempt a director from liability
  arising out of a prohibited dividend or distribution to shareholders.
  Under the Companies Law and
  the Israeli Securities Law, 5728-1968 (the "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;
  II-
  1
  ●
  Expenses
  incurred in connection with an Administrative Proceeding (as defined below) that has been conducted in his case, including reasonable
  litigation costs, covering also legal fees;
  "
  Administrative
  Proceeding
  " - a proceeding to impose a financial sanction according to Article D of Chapter Four of Part 9 of the Companies
  Law as amended from time to time; as well as proceeding according to Chapter G1 of the Economic Competition Law, 5748-1988, as amended
  from time to time; as well as any additional administrative proceeding whereby, by law (and subject to that law) an indemnity may be
  granted in respect of payments related thereto or expenses incurred in connection therewith; 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, 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.
  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 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, exemption,
  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.
  We have obtained directors'
  and officers' liability insurance for the benefit of our office holders and intend to continue to maintain such coverage and pay
  all premiums thereunder to the fullest extent permitted by the Companies Law. In addition, we have entered into agreements with each of
  our current office holders undertaking to indemnify them to the fullest extent permitted by the Companies Law and our articles of association,
  to the extent that these liabilities are not covered by insurance. On July 18, 2023, our shareholders approved, following the approvals
  of our compensation committee and board of directors, the adoption and grant of a new letter of indemnification to our existing and future
  directors and officers.
  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.
  II-
  2
  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.
  (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.
  II-
  3
  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 Rehovot, Israel, on the 29th day of May 2024.
  COLLPLANT BIOTECHNOLOGIES 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
  Biotechnologies
  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) and director
  May 29, 2024
  Yehiel Tal
  /s/ Eran Rotem
  Deputy CEO and Chief Financial Officer
  May 29, 2024
  Eran Rotem
  (Principal Financial and Accounting Officer)
  /s/ Roger Pomerantz
  Chairman of the Board
  May 29, 2024
  Roger Pomerantz
  /s/ Abraham Havron
  Director
  May 29, 2024
  Abraham Havron
  /s/ Elan Penn
  Director
  May 29, 2024
  Elan Penn
  /s/ Joseph Zarzewsky
  Director
  May 29, 2024
  Joseph Zarzewsky
  /s/ Hugh Evans
  Director
  May 29, 2024
  Hugh Evans
  /s/ Alisa Lask
  Director
  May 29, 2024
  Alisa Lask
  II-
  4
  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 Biotechnologies Ltd.,
  has signed this registration statement on this 29th day of May 2024.
  PUGLISI & ASSOCIATES
  By:
  /s/ Donald J. Puglisi
  Donald J. Puglisi
  Managing Director
  II-
  5
  EXHIBIT INDEX
  EXHIBIT NO.
  DESCRIPTION OF DOCUMENT
  3.1
  Memorandum of Association of the Registrant (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 Registrant, 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 Goldfarb Gross Seligman & Co. as to the legality of the securities being registered
  23.1*
  Consent of Kost Forer Gabbay & Kasierer, a member firm of Ernst & Young Globa
  l
  ‎
  23.2*
  Consent of Goldfarb Gross Seligman & Co. (included in Exhibit 5.1)
  24.1*
  Power of Attorney (included on the signature page of this Registration Statement)
  99.1
  2024 Share Award Plan (included as Exhibit 4.4 to our Annual Report on Form 20-F filed with the SEC on April 4, 2024, and incorporated herein by reference).
  107*
  Filing Fee Table
  *
  Filed herewith.
  II-
  6