<SEC-DOCUMENT>0001213900-23-002843.txt : 20230113
<SEC-HEADER>0001213900-23-002843.hdr.sgml : 20230113
<ACCEPTANCE-DATETIME>20230113170737
ACCESSION NUMBER:		0001213900-23-002843
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20230113
DATE AS OF CHANGE:		20230113
EFFECTIVENESS DATE:		20230113

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Arbe Robotics Ltd.
		CENTRAL INDEX KEY:			0001861841
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-269230
		FILM NUMBER:		23529486

	BUSINESS ADDRESS:	
		STREET 1:		107 HA'HASHMONAIM ST
		CITY:			TEL AVIV
		STATE:			L3
		ZIP:			6713321
		BUSINESS PHONE:		972.73.7969804

	MAIL ADDRESS:	
		STREET 1:		107 HA'HASHMONAIM ST
		CITY:			TEL AVIV
		STATE:			L3
		ZIP:			6713321
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>ea171518-s8_arberobotics.htm
<DESCRIPTION>REGISTRATION STATEMENT
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
on January 13, 2023</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;</P>

<!-- Field: Rule-Page --><DIV STYLE="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"></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-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNITED STATES</B></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">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>REGISTRATION STATEMENT UNDER THE 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"><B>Arbe Robotics Ltd.</B></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: 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; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Israel</B></FONT></TD>
    <TD STYLE="width: 2%; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 49%; border-bottom: black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Not Applicable</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(State or Other Jurisdiction of</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Incorporation or Organization)</P></TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(IRS Employer</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Identification No.)</P></TD></TR>
  </TABLE>
<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: bottom">
    <TD STYLE="width: 49%; border-bottom: black 1.5pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Arbe Robotics Ltd.</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>HaHashmonaim St. 107</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel Aviv-Yafo</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Israel</B></P></TD>
    <TD STYLE="width: 2%; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 49%; border-bottom: black 1.5pt solid; 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="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Address of Principal Executive Offices) </FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Zip Code)</FONT></TD></TR>
  </TABLE>
<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: 100%; border-bottom: black 1.5pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Arbe Robotics Ltd. 2016 Incentive Share Option
    Plan</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Arbe Robotics Ltd. 2021 Equity Incentive Plan</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.8pt; padding-left: 5.15pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Full Title of the Plan)</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-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Cogency Global Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>122 East 42nd Street, 18th Floor</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>New York, NY 10168</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Name and address 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>(212) 947-7200</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Telephone number, including area code, 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><I>With copies to:</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 49%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Shay Dayan, Adv.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Lior Etgar, Adv.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Erdinast,&nbsp;Ben&nbsp;Nathan,&nbsp;Toledano&nbsp;&amp;&nbsp;Co.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">with Hamburger Evron</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">4 Berkowitz Street</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Tel Aviv, 6423806, Israel</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">+972 (3)-7770111</P></TD>
    <TD STYLE="width: 2%; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 49%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Richard Anslow, Esq.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Asher S. Levitsky PC.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Ellenoff Grossman &amp; Schole LLP</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">1345 Avenue of the Americas, 11th Floor</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">New York, NY 10105</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Phone: (212) 370-1300</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 19.2pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 19.2pt">Indicate by check mark whether
the registrant is a large accelerated filer, an accelerated filer, anon-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 Securities Exchange Act of 1934 (the &ldquo;Exchange Act&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.1pt">&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: 20%"><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></TD>
    <TD STYLE="width: 40%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
    <TD STYLE="width: 25%"><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
    <TD STYLE="width: 15%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7.9pt; text-align: justify; text-indent: 19.2pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 19.2pt">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">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<!-- Field: Rule-Page --><DIV STYLE="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>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&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></B>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>EXPLANATORY NOTE</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">Under cover of this registration statement on Form
S-8 is a reoffer prospectus prepared in accordance with Part I of Form F-3 under the Securities Act (in accordance with Section C of the
General Instructions to Form S-8). The reoffer prospectus may be used for reoffers and resales of up to an aggregate of 75,215 restricted
securities&rdquo; issued upon exercise of the stock options or other rights granted pursuant to the Arbe Robotics Ltd. 2016 Incentive
Share Option Plan (the &ldquo;2016 Plan&rdquo;) on a continuous or delayed basis in the future.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Arbe Robotics Ltd. 2021 Equity Incentive Plan
(the &ldquo;2021 Plan&rdquo;) provides that the number of Ordinary Shares available for issuance under the 2021 Plan will automatically
increase on the first day of each calendar year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&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"></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-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PART I</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Item
1. Plan Information.*</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Item
2. Registrant Information and Employee Plan Annual Information.*</B></FONT></P>
<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">______________</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">*</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Information required by Part
I to be contained in the Section 10(a) Prospectus is omitted from the Registration Statement in accordance with Rule 428 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>


<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&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-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>REOFFER PROSPECTUS</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>75,215 ordinary shares</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>Arbe Robotics Ltd.</B></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: center"><B>Issued under the Arbe Robotics Ltd. 2016 Incentive
Share Option Plan (the &ldquo;2016 Plan&rdquo;)</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">This reoffer prospectus (&ldquo;Reoffer
Prospectus&rdquo;) relates to the resale, from time to time, of up to 75,215 ordinary shares, par value NIS 0.000216 per share of Arbe
Robotics Ltd., of restricted securities held by the selling shareholders identified herein in the section entitled &ldquo;Selling shareholders.&rdquo;
The ordinary shares offered hereunder have been acquired upon the exercise of stock options or other awards granted under the 2016 Plan
(the &ldquo;Plan&rdquo;). The Plan is intended to provide incentives which will attract, retain and motivate highly compensated persons
such as officers, employees, directors, and consultants to our Company by providing them opportunities to acquire our ordinary shares.
This reoffer prospectus does not include sales of control securities as defined by Form S-8.</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">We will not receive any proceeds
from any sale of ordinary shares offered pursuant to this reoffer prospectus. The ordinary shares may be offered from time to time by
the selling shareholders through ordinary brokerage transactions, in negotiated transactions or in other transactions, at such prices
as such selling shareholders may determine, which may relate to market prices prevailing at the time of sale or be a negotiated price.
See &ldquo;Plan of Distribution.&rdquo; Sales may be made through brokers or to dealers, who are expected to receive customary commissions
or discounts. We are paying all expenses of registration incurred in connection with this offering but the selling shareholders will pay
all brokerage commissions and other selling expenses.</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; background-color: white">The
selling shareholders and participating brokers and dealers may be deemed to be &ldquo;underwriters&rdquo; within the meaning of the Securities
Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), in which event any profit on the sale of shares of those selling shareholders
and any commissions or discounts received by those brokers or dealers may be deemed to be underwriting compensation under the Securities
Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; 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
ordinary shares are traded on Nasdaq under the symbol &ldquo;ARBE.&rdquo; On January 12, 2023, the closing prices for our ordinary shares
on the Nasdaq Stock Market was $4.19 per ordinary share.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>We are a &ldquo;foreign
private issuer&rdquo; and an &ldquo;emerging growth company&rdquo; each as defined under the federal securities laws, and, as such, we
are subject to reduced public company reporting requirements. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Investing in our ordinary
shares involves substantial risk. See &ldquo;Risk Factors&rdquo; beginning on page 7 of this reoffer prospectus and other risk factors
contained in the documents incorporated by reference herein, including our Annual Report on Form 20-F for the year ended December 31,
2021 and in our prospectus dated June 22. 2022, which was filed with the SEC on June 23, 2022, and our prospectus dated July 11, 2022,
which was filed with the SEC on July 19, 2022 for a discussion of certain risks and other factors that you should consider before purchasing
our ordinary shares.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>Neither the Securities
and Exchange Commission, the Israeli Securities Authority nor any state securities commission has approved or disapproved of these securities
or determined if this reoffer prospectus is truthful or complete. Any representation to the contrary is a criminal offense.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>The date of this Reoffer Prospectus is
January 13, 2023.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>


<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&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">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>TABLE OF CONTENTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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>
    <TD STYLE="padding: 0pt; vertical-align: top; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; padding: 0pt; vertical-align: bottom; width: 48px; text-align: center"><FONT STYLE="font-size: 10pt"><B>Page</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding: 0pt; text-indent: 0pt"><A HREF="#a_001"><FONT STYLE="font-size: 10pt">About this Prospectus</FONT></A></TD>
    <TD STYLE="padding: 0pt; text-align: center">1</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding: 0pt; text-indent: 0pt"><A HREF="#a_002"><FONT STYLE="font-size: 10pt">Where You Can Find More Information</FONT></A></TD>
    <TD STYLE="padding: 0pt; text-align: center">1</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding: 0pt; text-indent: 0pt"><A HREF="#a_003"><FONT STYLE="font-size: 10pt">Incorporation of Information by Reference</FONT></A></TD>
    <TD STYLE="padding: 0pt; text-align: center">2</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding: 0pt; text-indent: 0pt"><A HREF="#a_004"><FONT STYLE="font-size: 10pt">Cautionary Note Regarding Forward-Looking Statements</FONT></A></TD>
    <TD STYLE="text-align: center; padding: 0pt">3</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding: 0pt; text-indent: 0pt"><A HREF="#a_005"><FONT STYLE="font-size: 10pt">The Company</FONT></A></TD>
    <TD STYLE="padding: 0pt; text-align: center">5</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding: 0pt; text-indent: 0pt"><A HREF="#a_006"><FONT STYLE="font-size: 10pt">Risk Factors</FONT></A></TD>
    <TD STYLE="padding: 0pt; text-align: center">7</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding: 0pt; text-indent: 0pt"><A HREF="#a_007"><FONT STYLE="font-size: 10pt">Use of Proceeds</FONT></A></TD>
    <TD STYLE="padding: 0pt; text-align: center">7</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding: 0pt; text-indent: 0pt"><A HREF="#a_009"><FONT STYLE="font-size: 10pt">Selling Shareholders</FONT></A></TD>
    <TD STYLE="padding: 0pt; text-align: center">8</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding: 0pt; text-indent: 0pt"><A HREF="#a_010"><FONT STYLE="font-size: 10pt">Plan of Distribution</FONT></A></TD>
    <TD STYLE="padding: 0pt; text-align: center">8</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding: 0pt; text-indent: 0pt"><A HREF="#a_011"><FONT STYLE="font-size: 10pt">Expenses Relating to this Offering</FONT></A></TD>
    <TD STYLE="padding: 0pt; text-align: center">9</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding: 0pt; text-indent: 0pt"><A HREF="#a_012"><FONT STYLE="font-size: 10pt">Legal Matters</FONT></A></TD>
    <TD STYLE="padding: 0pt; text-align: center">10</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding: 0pt; text-indent: 0pt"><A HREF="#a_013"><FONT STYLE="font-size: 10pt">Experts</FONT></A></TD>
    <TD STYLE="padding: 0pt; text-align: center">10</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding: 0pt; text-indent: 0pt"><A HREF="#a_014"><FONT STYLE="font-size: 10pt">Enforceability of Civil Liabilities and Agent for Service of Process in the United States</FONT></A></TD>
    <TD STYLE="padding: 0pt; text-align: center">10</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding: 0pt; text-indent: 0pt"><A HREF="#a_015"><FONT STYLE="font-size: 10pt">Indemnification</FONT></A></TD>
    <TD STYLE="padding: 0pt; text-align: center">11</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"><B>You should rely only
on the information contained or incorporated by reference in this reoffer prospectus or any supplement. We have not authorized anyone
else to provide you with different information. The securities offered by this prospectus are being offered only in jurisdictions where
the offer is permitted. You should not assume that the information in this prospectus or any supplement is accurate as of any date other
than the date on the front of each document. Our business, financial condition, results of operations and prospects may have changed since
that date.</B></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white">Except as otherwise set
forth in this prospectus, we have not taken any action to permit a public offering of these securities outside the United States or to
permit the possession or distribution of this prospectus outside the United States. Persons outside the United States who come into possession
of this prospectus must inform themselves about and observe any restrictions relating to the offering of these securities and the distribution
of this prospectus outside the United States.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>


<!-- Field: Page; Sequence: 5; Options: NewSection; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->i<!-- Field: /Sequence --></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">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_001"></A>ABOUT THIS PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Please read this prospectus
and the documents incorporated by reference herein carefully. These documents describe our business, our financial condition and our results
of operations. We have prepared this reoffer prospectus so that you will have the information necessary to make an informed investment
decision. You should rely only on the information contained or incorporated by reference in this reoffer prospectus. We and the selling
shareholders have not authorized anyone to provide you with any information or to make any representations about us, the securities being
offered pursuant to this reoffer prospectus or any other matter discussed or incorporated by reference in this reoffer prospectus, other
than the information and representations contained or incorporated by reference in this reoffer prospectus. If any other information or
representation is given or made, such information or representation may not be relied upon as having been authorized by us or the selling
shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The information contained
or incorporated by reference in this prospectus is accurate only as of the date of this prospectus, regardless of the time of delivery
of this reoffer prospectus or of any sale of our ordinary shares. Neither the delivery of this prospectus nor any distribution of securities
in accordance with this prospectus shall, under any circumstances, imply that there has been no change in our affairs since the date of
this prospectus. Our business, financial condition, results of operations and prospects may have changed since that date. The selling
shareholders is offering to sell and seeking offers to buy these ordinary shares only in jurisdictions where offers and sales are permitted.
We are not making an offer of any ordinary shares in any jurisdiction where the offer is not permitted. This prospectus will not be updated
and made available for delivery except to the extent required by the federal securities laws.</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">We are responsible for the
disclosure in this prospectus. However, this prospectus (including the documents incorporated by reference herein) includes industry data
that we obtained from internal surveys, market research, publicly available information and industry publications. The market research,
publicly available information and industry publications that we use generally state that the information contained therein has been obtained
from sources believed to be reliable. Such information contained or incorporated by reference herein represents the most recently available
data from the relevant sources and publications and we believe remains reliable. We did not fund and are not otherwise affiliated with
any of the sources cited in this resale prospectus. Forward-looking information obtained from these sources is subject to the same qualifications
and additional uncertainties regarding the other forward-looking statements in this prospectus.</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-indent: 0.5in">Throughout this reoffer prospectus, unless otherwise
designated, the terms &ldquo;we,&rdquo; &ldquo;us,&rdquo; &ldquo;our,&rdquo; &ldquo;Arbe,&rdquo; &ldquo;the Company&rdquo; and &ldquo;our
company&rdquo; refer to Arbe Robotics Ltd. The term &ldquo;ordinary shares&rdquo; refers to our ordinary shares, par value NIS 0.000216
per share.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><A NAME="a_002"></A>WHERE YOU CAN FIND MORE
INFORMATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We file reports and other
information with the SEC. The SEC maintains a web site that contains reports, proxy and information statements and other information about
issuers, such as us, who file electronically with the SEC. The address of that website is http://www.sec.gov.</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 website is https://arberobotics.com/.
Information contained on, or that can be accessed through, our website or any other website is expressly not incorporated by reference
into and is not a part of this reoffer prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>

<!-- Field: Page; Sequence: 6; Options: NewSection; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></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; text-align: center; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B><A NAME="a_003"></A>INCORPORATION OF INFORMATION
BY REFERENCE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; 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
SEC&rsquo;s rules allow us to &ldquo;incorporate by reference&rdquo; information into this reoffer prospectus, which means that we can
disclose important information to you by referring you to another document filed separately with the SEC.&nbsp; The information incorporated
by reference is deemed to be part of this reoffer prospectus, and subsequent information that we file with the SEC will automatically
update and supersede that information.&nbsp; Any statement contained in this reoffer prospectus or a previously filed document incorporated
by reference will be deemed to be modified or superseded for purposes of this reoffer prospectus to the extent that a statement contained
in this reoffer prospectus or a subsequently filed document incorporated by reference modifies or replaces that statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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">This reoffer prospectus
incorporates by reference the documents set forth below that have previously been filed with the SEC:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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">This prospectus incorporates by reference
the documents set forth below that have previously been filed with the SEC:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"></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">1.</TD><TD STYLE="text-align: justify">Our annual report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1861841/000121390022016391/f20f2021_arberoboticsltd.htm">Form
20-F</A> for the year ended December 31, 2021, which was filed with the SEC on March 31, 2022 (the &ldquo;2021 Annual Report&rdquo;);</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&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">2.</TD><TD STYLE="text-align: justify">Our prospectus dated June 22, 2022, which was filed with the
SEC on <A HREF="http://www.sec.gov/Archives/edgar/data/1861841/000121390022034629/f424b30622_arbe.htm">June 23, 2022</A> (the &ldquo;June
22, 2022 Prospectus&rdquo;);</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&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">3.</TD><TD STYLE="text-align: justify">Our prospectus dated July 11, 2022, which was filed with the
SEC on <A HREF="http://www.sec.gov/Archives/edgar/data/1861841/000121390022040354/f424b30722_arbe.htm">July 19, 2022</A> (the &ldquo;July
11, 2022 Prospectus&rdquo;);</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&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">4.</TD><TD STYLE="text-align: justify">Our report on <A HREF="http://www.sec.gov/Archives/edgar/data/1861841/000121390022025712/ea159718-6k_arbero.htm">Form
6-K</A> furnished to the SEC on May 12, 2022*;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&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">5.</TD><TD STYLE="text-align: justify">Our report on <A HREF="http://www.sec.gov/Archives/edgar/data/1861841/000121390022026107/ea159855-6k_arbe.htm">Form
6-K</A> furnished to the SEC on May 13, 2022;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&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">6.</TD><TD STYLE="text-align: justify">Our report on <A HREF="http://www.sec.gov/Archives/edgar/data/1861841/000121390022029166/ea160374-6k_arbe.htm">Form
6-K</A>, furnished to the SEC on May 24, 2022;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&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">7.</TD><TD STYLE="text-align: justify">Our report on <A HREF="http://www.sec.gov/Archives/edgar/data/1861841/000121390022034362/ea161928-6k_arberobotics.htm">Form
6-K</A> furnished to the SEC on June 22, 2022;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&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">8.</TD><TD STYLE="text-align: justify">Our report on <A HREF="http://www.sec.gov/Archives/edgar/data/1861841/000121390022048365/ea164454-6k_arbe.htm">Form
6-K</A> furnished to the SEC on August 16, 2022;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&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">9.</TD><TD STYLE="text-align: justify">Our report on <A HREF="http://www.sec.gov/Archives/edgar/data/1861841/000121390022071550/ea168537-6k_arberobotics.htm">Form
6-K</A> furnished to the SEC on November 14, 2022*;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&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">10.</TD><TD STYLE="text-align: justify">Our report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1861841/000121390023002837/ea171521-6k_arberobotics.htm">Form 6-K</A> furnished to the SEC on January 13,
2023, which includes unaudited financial statements for the nine months ended September 30, 2022.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&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">11.</TD><TD STYLE="text-align: justify">The description of our ordinary shares contained in our registration
statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1861841/000121390021051515/ea148433-8a12b_arberobotics.htm">Form 8-A</A>&nbsp;(File
No. 001-40884, filed with the SEC on October 6, 2021, including any amendments or reports filed for the purpose of updating such description.</TD>
</TR></TABLE>

<P STYLE="margin: 0pt">______________</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Excluding non-GAAP measurements.</TD>
</TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">All reports and other documents we subsequently file pursuant to Section
13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended, which we refer to as the &ldquo;Exchange Act&rdquo; in this
prospectus including all such documents we may file with the SEC after the effective date of registration statement of which this prospectus
is a part, but excluding any information furnished to, rather than filed with, the SEC, will also be incorporated by reference into this
prospectus and deemed to be part of this prospectus from the date of the filing of such reports and documents.</P>

<P STYLE="text-align: justify; 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; background-color: white">All
of these documents are available at the SEC&rsquo;s website, www.sec.gov. You may request a free copy of any of the documents incorporated
by reference in this reoffer prospectus by writing or telephoning us at the following address:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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">Corporate Secretary</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Arbe Robotics Ltd.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">HaHashmonaim St. 107</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Tel Aviv-Yafo</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Israel</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Telephone: +972-73-7969804, ext. 200</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"></P>

<!-- Field: Page; Sequence: 7; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></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; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><A NAME="a_004"></A>CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS</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">This reoffer prospectus and
the documents incorporated by reference herein contain forward-looking statements that reflect our current expectations and views of future
events. The forward-looking statements made or incorporated by reference in this reoffer prospectus relate only to events or information
as of the date on which the statements are made in or incorporated by reference in this reoffer prospectus. The use of the words or phrases
such as &ldquo;anticipate,&rdquo; &ldquo;believe,&rdquo; &ldquo;continue,&rdquo; &ldquo;could,&rdquo; &ldquo;estimate,&rdquo; &ldquo;expect,&rdquo;
&ldquo;intend,&rdquo; &ldquo;may,&rdquo; &ldquo;might,&rdquo; &ldquo;objective,&rdquo; &ldquo;ongoing,&rdquo; &ldquo;plan,&rdquo; &ldquo;potential,&rdquo;
&ldquo;predict,&rdquo; &ldquo;project,&rdquo; &ldquo;should,&rdquo; &ldquo;will&rdquo; and &ldquo;would,&rdquo; or similar words or phrases,
or the negatives of those words or phrases, may identify forward-looking statements, but the absence of these words does not necessarily
mean that a statement is not forward-looking. The forward-looking statements contained herein include, but are not limited to, statements
about: Except as required by law, we undertake no obligation to update or revise publicly any forward-looking statements, whether as a
result of new information, future events or otherwise, after the date on which the statements are made or to reflect the occurrence of
unanticipated events. You should read this reoffer prospectus, the documents incorporated by reference into this reoffer prospectus and
the documents we have filed as exhibits to the registration statement, of which this reoffer prospectus forms a part, completely and with
the understanding that our actual future results may be materially different from what we expect.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The statements contained or incorporated by reference
in this reoffer prospectus regarding the following matters are forward-looking&nbsp;by their nature:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&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">Our projection of revenue and other operating results;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 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">&#9679;</TD><TD STYLE="text-align: justify">Our expectation that we will be engaging with Tier 1 automotive
suppliers and OEMs which would be building the radars based on our chipset solution, eliminating expenses associated with system completion,
requirement for undertaking significant capital expenditures associated with developing mass production manufacturing and the expenses
of operating any such manufacturing capability;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 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">&#9679;</TD><TD STYLE="text-align: justify">Our expectation that radars are crucial to the automotive
industry and will be deployed in nearly all new vehicles as a long range, cost-effective&nbsp;sensor with the fewest environmental limitations;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 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">&#9679;</TD><TD STYLE="text-align: justify">Our belief that our radar chipset heralds a breakthrough
in radar technology that will enable Tier 1 manufacturers and OEMs to replace the current radars with an advanced solution that meets
the safety requirements of Euro-NCAP&nbsp;and NHTSA for autonomous vehicles at all levels of autonomous driving;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 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">&#9679;</TD><TD STYLE="text-align: justify">Our belief that a fully autonomous vehicle is seen as a potential
solution for reducing the number of traffic accidents (due to the elimination of the &ldquo;human element&rdquo; from the equation),
and as an incentive to create innovative autonomous vehicle-sharing&nbsp;services that will lead to the public foregoing the purchase
of private vehicles, to reduce the problem of traffic congestion, and to significantly reduce fuel consumption and air pollution;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 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">&#9679;</TD><TD STYLE="text-align: justify">Our belief that automakers will choose to integrate advanced
driver assistance systems (ADAS) based on several technologies simultaneously (radar, camera and LiDAR), and that it is likely that this
trend of integrating technologies into vehicles will continue in the coming&nbsp;years;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 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">&#9679;</TD><TD STYLE="text-align: justify">The extent to which the conditions in the People&rsquo;s
Republic of China (&ldquo;PRC&rdquo;), including any possible adverse effects resulting from the change from the PRC&rsquo;s zero COVID
policy may affect our business with PRC-based tier-1 suppliers and automakers;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 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">&#9679;</TD><TD STYLE="text-align: justify">Our belief that our 4D imaging radar technology holds significant
advantages over alternative technologies such as vision through cameras or LiDAR laser systems and over current-generation&nbsp;radar
technologies that are on the market presently or have been announced for development;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 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">&#9679;</TD><TD STYLE="text-align: justify">The timing of the mass production by automakers of Level
2+ and higher vehicles that would use our radar systems;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 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">&#9679;</TD><TD STYLE="text-align: justify">Our belief that our ground-breaking&nbsp;technology that
contains an advanced processor, consumes relatively low amounts of energy and can scan a vehicle&rsquo;s environment at an exceptionally
high resolution in real-time, and identify objects and distinguish between them with great long-range&nbsp;accuracy and a wide field
of vision, differentiates us and will enable us to successfully compete and develop and maintain a leadership position in our target
markets;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<!-- Field: Page; Sequence: 8; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 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">&#9679;</TD><TD STYLE="text-align: justify">Our belief that our products will be competitively priced;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 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">&#9679;</TD><TD STYLE="text-align: justify">Our expectation that our marketing strategy, primarily targeted
at Tier 1 manufacturers, will foster cooperation with Tier 1 manufacturers to integrate our radar chipsets into the radar systems that
Tier 1 manufacturers will sell to OEMs;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 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">&#9679;</TD><TD STYLE="text-align: justify">Our belief that that outsourcing with GlobalFoundries will
provide us a secure path in production for quality control and reliability for automotive requirements;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 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">&#9679;</TD><TD STYLE="text-align: justify">Our belief that certain operational or registration requirements
for some autonomous functions will be removed as state regulators gain better experience with the technology;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 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">&#9679;</TD><TD STYLE="text-align: justify">Our expectation that awareness among automakers and vehicle
owners of the importance and benefits of installing ADAS (even in the absence of binding regulation) has increased, and that it is likely
that in the future, the vast majority of new vehicles will be equipped with these systems;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 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">&#9679;</TD><TD STYLE="text-align: justify">Our belief that our radar chipset will make it possible to
launch of an autonomous vehicle and will be the primary sensor for autonomous driving in the retail market in tandem with a camera;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 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">&#9679;</TD><TD STYLE="text-align: justify">Our belief that our existing infrastructure positions us
well to capitalize on regulatory changes pertaining to required installation of traffic accident prevention systems in general, and radar
systems in particular, which is expected to increase the demand for the technology and products that we are developing;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 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">&#9679;</TD><TD STYLE="text-align: justify">Our belief that the automotive market, which experienced
significant slowdown in 2020 and 2021 following the spread of the coronavirus (COVID-19) pandemic and a shortage of semiconductors, is
expected to resume growth during 2023;</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 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">&#9679;</TD><TD STYLE="text-align: justify">Our belief that an increased demand for autonomous vehicles
and the transition to mass production of Level 2 and higher autonomous vehicles, requiring advanced systems for automatically integrating
vehicles in traffic and preventing traffic accidents, are expected to increase the demand for products in our field of activity; and</TD>
</TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 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">&#9679;</TD><TD STYLE="text-align: justify">Our belief that a requirement on the part of insurance companies
to install radar systems as a condition for issuing insurance policies is expected to increase the demand for our products.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The preceding list is not intended
to be an exhaustive list of all of our forward-looking&nbsp;statements. The forward-looking&nbsp;statements are based on our beliefs,
assumptions and expectations of future performance, taking into account the information currently available to us. These statements are
based upon our current expectations about future events, and our expectations may later be found to be incorrect. There are important
factors that could cause our actual results, levels of activity, performance or achievements to differ materially from the results, levels
of activity, performance or achievements expressed or implied by the forward-looking&nbsp;statements. Important risks and factors that
could cause our actual results to be materially different from our expectations are generally set forth in (i) Item 3.D &ldquo;Risk Factors&rdquo;
in our Annual Report, and under the caption &ldquo;Risk Factors&rdquo; in our July 11, 2022 Prospectus; (ii) the sections entitled &ldquo;Management&rsquo;s
Discussion and Analysis of Financial Condition and Results of Operations&rdquo; in our Annual Report and our July 11, 2022 Prospectus,
and other sections included or incorporated by reference in this reoffer prospectus. You should thoroughly read this prospectus and the
documents incorporated herein by reference with the understanding that our actual future results may be materially different from and
worse than what we expect. We qualify all of our forward-looking statements by these cautionary statements.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">You should not rely upon forward-looking&nbsp;statements
as predictions of future events. Although we believe that the expectations reflected in the forward-looking&nbsp;statements are reasonable,
we cannot guarantee that future results, levels of activity, performance and events and circumstances reflected in the forward-looking&nbsp;statements
will be achieved or will occur. Except as required by law, we undertake no obligation to update publicly any forward-looking&nbsp;statements
for any reason after the date of this prospectus, to conform these statements to actual results or to changes in our expectations.</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"></P>

<!-- Field: Page; Sequence: 9; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<DIV STYLE="padding: 5pt; border: Black 1.5pt solid">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><A NAME="a_005"></A>THE COMPANY</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">We are leading a radar revolution with our proprietary
4D Imaging Radar solutions. Using cutting-edge&nbsp;technology, we offer what we believe is the highest quality radar image on the market
allowing safe driver-assist&nbsp;systems today while paving the way for fully autonomous driving.</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">We empower automakers (OEM&rsquo;s), tier-1&nbsp;automotive
suppliers (automotive module manufacturers), delivery robots, and commercial and industrial vehicles, with next-generation&nbsp;sensing
and paradigm-changing&nbsp;perception. Our imaging radar offers higher resolution than any other radar solution in the market and is an
essential sensor for Level 2+ and above.</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">Our proprietary technology offers 4D Imaging Radar
solutions that include a radio frequency chipset with the highest channel count in the industry&nbsp;&mdash;&nbsp;2.304, and a ground-breaking&nbsp;radar
processor chip, the first processor designed specifically for the performance and power saving requirements of the automotive industry.
All coupled with AI-based&nbsp;post-processing&nbsp;capabilities.</P>

<P STYLE="text-align: justify; 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">Our 4D imaging radar can detect distance, relative
speed, angular measurement of objects and their height above the road in any weather or lighting condition in 2K ultra-high&nbsp;resolution
in both azimuth and elevation, delivering an image that we believe is X100 more detailed than any other radar on the market. It is also
the first radar to empower perception algorithms, a paradigm-changing&nbsp;achievement of free spacing mapping, object tracking and identification
and SLAM (Simultaneous Localization and Mapping). Our latest offering, a 360&deg; Radar-Based Perception Solution that provides an integrated
analysis of the complete vehicle surroundings in long range. The surround data, captured by a suite of Arbe&rsquo;s perception radars,
which leverage artificial intelligence to identify, classify, and track objects in 360&deg;, is processed in real-time to create a full
free space map around the vehicle, as well as an analysis of the evolving hazards sensed by the radars.</P>

<P STYLE="text-align: justify; 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">Our unique solution addresses the core challenges
of autonomous vehicle and autopilot driving detect stationary objects&nbsp;&mdash;&nbsp;a manhole cover it can drive over or a guardrail
it needs to avoid&nbsp;&mdash;&nbsp;identify vulnerable road users and eliminate false alarms without radar ambiguities. By complementing
camera capabilities to achieve a full sensing environment and redundancy, it addresses all driving scenarios and environment use cases,
making its solution a mandatory sensor for vehicles which operate at a Level 2+ autonomy and above. The former relates to a condition
where automation systems are integrated though the driver is still required, whereas in the levels above, the higher you go, the more
autonomous the vehicle will be, with a Level 5 vehicle being fully autonomous with no driver input.</P>

<P STYLE="text-align: justify; 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">For more information on our business, see Item
4 of our Annual Report and the caption &ldquo;Business&rdquo; in our July 11, 2022 prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 10; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<DIV STYLE="padding: 5pt; border: Black 1.5pt solid">

<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"><B>COVID-19 Impact</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">During 2020 and 2021, the spread of COVID-19&nbsp;and the actions taken
by governments have had an impact on the automotive industry, which at first estimated a reduced demand but then experienced a significant
increase in demand for vehicle production and sales, which caused a chip shortage reality. As a result, some automotive factories were
shut down at the beginning of this period, and some projects were placed on hold or cancelled. In addition, travel restrictions, remote
work guidelines, limitations on face-to-face&nbsp;meetings, COVID-19&nbsp;isolations and sick&nbsp;days, required us to change our work
methods and adjust. We believe we managed to maintain our progress, relying on new work methods and on our relationships such as our supply
relationship with GlobalFoundries to stay on track. We considered the impact of COVID-19 on our estimates and assumptions and determined
that there were no material adverse impacts on us for the nine months ended September 30, 2022.</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Tier 1 automotive suppliers and OEMs have generally resumed operations.
The automotive factories in the People&rsquo;s Republic of China (the &ldquo;PRC&rdquo; or &ldquo;China&rdquo;) were early to return to
normal and are currently operating at an accelerated rate. However, as a result of the PRC&rsquo;s zero-COVID policy, several provinces
and municipalities in China experienced lockdown as a result of potential spread of increased COVID&nbsp;19 infections. Although the restrictions
that had been imposed by governments have largely been reduced, if not eliminated, the PRC had maintained its zero-COVID policy, with
resulting lockdowns and closures, which affected our business with PRC-based tier-1 suppliers and automakers. The PRC has recently changed
from its zero-COVID policy, and we cannot predict what effect, if any, a significant increase in hospitalizations and deaths will have
on the business of China-based Tier-1 automotive suppliers and automobile factories. Further, we cannot assure you that China will not
experience further lockdowns and that such lockdowns will not affect us.</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>Our Organization</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We are an Israeli corporation founded on November&nbsp;4,
2015. The mailing address for our principal executive office is 10 HaHashmonaim St 107, Tel Aviv-Yafo, Israel. Its telephone number is
+972-73-7969804, ext. 200. Our website is&nbsp;<I>https://arberobotics.com/</I>. Information contained on, or that can be accessed through,
our website or any other website is expressly not incorporated by reference into and is not a part of this reoffer prospectus.</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">We are a foreign private issuer within the meaning
of the rules under the Exchange Act. As such, we are exempt from certain provisions applicable to United States domestic public companies.
In addition, the Nasdaq listing rules provide that a foreign private issuer may follow the practices of its home country, which for us
is Israel, rather than the Nasdaq rules as to certain corporate governance requirements</P>

<P STYLE="text-align: justify; 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">As a company with less than US$1.235 billion in
revenue for the last fiscal year, we qualify as an &ldquo;emerging growth company&rdquo; pursuant to the Jumpstart Our Business Startups
Act of 2012, as amended. An emerging growth company may take advantage of specified reduced reporting and other requirements that are
otherwise applicable generally to public companies.</P>

<P STYLE="text-align: justify; 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">For information relating to our status as a foreign
private issuer and an emerging growth company see the captions &ldquo;Foreign Private Issuer Status&rdquo; and &ldquo;Implications of
Being an Emerging Growth Company&rdquo; in the Prospectus Summary of our July 11, 2022 Prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

</DIV>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 11; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></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; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B><A NAME="a_006"></A>RISK FACTORS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white">Investing in our ordinary
shares involves risks. You should carefully consider the risk factors set forth in our Annual Report and our July 11, 2022 Prospectus
incorporated by reference into this reoffer prospectus and in our updates, if any, to those risk factors in our reports on Form 6-K incorporated
by reference into this reoffer prospectus, and all other information contained or incorporated by reference into this prospectus, as updated
by our subsequent filings under the Exchange Act. The risks and uncertainties we have described are not the only risks we face. Additional
risks and uncertainties not presently known to us or that we currently deem immaterial may also affect our operations. The occurrence
of any of these risks might cause you to lose all or part of your investment in the offered securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B><A NAME="a_007"></A>USE OF PROCEEDS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-indent: 0.5in">We will not receive any
proceeds from the sale of the selling shareholders of ordinary shares sold pursuant to this reoffer prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B><A NAME="a_008"></A>DIVIDEND POLICY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-indent: 0.5in">We have never declared
or paid any cash dividend on our ordinary shares. We currently intend to retain any future earnings and do not expect to pay any dividends
in the foreseeable future. Any further determination to pay dividends on our ordinary shares would be at the discretion of our board of
directors, subject to applicable laws, and would depend on our financial condition, results of operations, capital requirements, general
business conditions, and other factors that our board of directors may deem relevant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 12; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></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; background-color: white; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B><A NAME="a_009"></A>SELLING SHAREHOLDERS
</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-indent: 0.5in">The following table sets
forth information regarding beneficial ownership of our ordinary shares as of January 10, 2023 by the selling shareholders, consisting
of the individuals shown as having ordinary shares listed in the column titled &ldquo;Ordinary Shares Beneficially Owned.&rdquo; The table
and the other information contained under the captions &ldquo;Selling Shareholders&rdquo; and &ldquo;Plan of Distribution&rdquo; has been
prepared based upon information furnished to us by or on behalf of the selling shareholders. The following table sets forth, as to the
selling shareholders, the number of ordinary shares beneficially owned, the number of shares being sold, the number of shares beneficially
owned upon completion of the offering and the percentage beneficial ownership upon completion of the offering. None of our affiliates
are selling ordinary shares pursuant to this reoffer prospectus. All of the shares held by the selling shareholders are held by Altshuler
Shaham Trusts Ltd., as trustee. The right to vote and dispose of the ordinary shares are held by the employee and if the selling shareholders
sell their shares, the record ownership of the ordinary shares will be transferred by the trustee. None of the selling shareholders have,
and has not had during the past three&nbsp;years, any relationship with us or any of our predecessors or affiliates other than as an employee
or consultant. Beneficial ownership is determined according to the rules of the SEC, which generally provide that a person has beneficial
ownership of a security if he, she, or it possesses sole or shared voting or investment power over that security, including options and
warrants that are currently exercisable or exercisable within 60&nbsp;days of January 10, 2023.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">After Sale of Shares in Offering</TD><TD STYLE="font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold">Name</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Ordinary Shares Beneficially Owned</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Ordinary Shares <BR> Being Sold</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Ordinary Shares Beneficially Owned After Offering</TD><TD STYLE="font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Percent of Outstanding After Offering<SUP>(1)</SUP></B></FONT></TD><TD STYLE="font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 52%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Named Selling Shareholders<SUP>(1)</SUP></FONT></TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">112,114</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">75,215</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">36,899</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font-weight: bold">&nbsp;</TD>
    <TD STYLE="width: 1%; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; font-weight: bold; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>*</B></FONT></TD><TD STYLE="width: 1%; font-weight: bold; text-align: left">&nbsp;</TD></TR>
  </TABLE>


<P STYLE="margin-top: 0; margin-bottom: 0">______________</P>
<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Less than 1%.</TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left"><SUP>(1)</SUP></TD><TD STYLE="text-align: justify">The following non-affiliates, each of whom is a current or
former employee (within the meaning of Form S-8) and who is the holder of at least 1,000 ordinary shares: Eric Greenstein, Ofer Raz and
Alex Sukmanov. The ordinary shares beneficially owned includes, in addition to the shares being sold, a total of 36,899 ordinary shares
which are issuable pursuant to options which are exercisable within 60 days of January 10, 2023.</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-top: 0pt; margin-bottom: 0pt; text-align: center"><B><A NAME="a_010"></A>PLAN OF DISTRIBUTION</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; background-color: white; text-indent: 0.5in">The selling shareholders and
any of its pledgees, donees, assignees and successors-in-interest&nbsp;may, from time to time, sell any or all of their ordinary shares
on any stock exchange, market or trading facility on which the shares are traded or in private transactions or by gift. The shares offered
by this prospectus may be sold by the selling shareholders at market prices prevailing at the time of sale or at negotiated prices. The
selling shareholders may use any one or more of the following methods when selling or otherwise transferring shares:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt">&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">ordinary brokerage transactions and transactions in which
the broker-dealer&nbsp;solicits purchasers;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&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">block trades in which a broker-dealer&nbsp;will attempt to
sell the shares as agent but may purchase a position and resell a portion of the block as principal to facilitate the transaction;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&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">sales to a broker-dealer&nbsp;as principal and the resale
by the broker-dealer&nbsp;of the shares for its account;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&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">an exchange distribution in accordance with the rules of the
applicable exchange if we are listed on an exchange at the time of sale;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&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">privately negotiated transactions, including gifts;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&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">covering short sales made after the date of this prospectus;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&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">pursuant to an arrangement or agreement with a broker-dealer&nbsp;to
sell a specified number of such shares at a stipulated price per share;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&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 combination of any such methods of sale; and</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&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">any other method of sale permitted pursuant to applicable
law.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white; text-indent: 0.5in">The selling shareholders may
also sell ordinary shares owned by them pursuant to Rule&nbsp;144 rather than pursuant to this reoffer prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 13; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></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; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white; text-indent: 0.5in">Broker-dealers&nbsp;engaged
by the selling shareholders may arrange for other broker-dealers&nbsp;to participate in sales. Broker-dealers&nbsp;may receive commissions
or discounts from the selling shareholders (or, if any broker-dealer&nbsp;acts as agent for the purchaser of shares, from the purchaser)
in amounts to be negotiated. The selling shareholders do not expect these commissions and discounts to exceed what is customary in the
types of transactions involved. None of the selling shareholders is an affiliate of any broker-dealer.</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; background-color: white; text-indent: 0.5in">The selling shareholders may
from time to time pledge or grant a security interest in some or all of the shares owned by them and, if the selling shareholders default
in the performance of the secured obligations, the pledgees or secured parties may offer and sell the ordinary shares from time to time
under this prospectus, or under an amendment to this prospectus under Rule&nbsp;424(b)(3)&nbsp;or other applicable provision of the Securities
Act amending the list of selling shareholders to include the pledgee, transferee or other successors in interest as selling shareholders
under this prospectus.</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; background-color: white; text-indent: 0.5in">In connection with the sale
of our ordinary shares or interests therein, the selling shareholders may enter into hedging transactions with broker-dealers&nbsp;or
other financial institutions which may in turn engage in short sales of our ordinary shares in the course of hedging the positions they
assume. The selling shareholders may, after the date of this prospectus, also sell our ordinary shares short and deliver these securities
to close out their short positions, or lend or pledge its ordinary shares to broker-dealers&nbsp;that in turn may sell these securities.
The selling shareholders may also enter into option or other transactions with broker-dealers&nbsp;or other financial institutions or
the creation of one or more derivative securities which require the delivery to such broker-dealer&nbsp;or other financial institution
of ordinary shares offered by this prospectus, which shares such broker-dealer&nbsp;or other financial institution may resell pursuant
to this prospectus (as supplemented or amended to reflect such transaction).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The selling shareholders also
may transfer ordinary shares in other circumstances, in which case the transferees, pledgees or other successors in interest will be the
selling beneficial owners for purposes of this prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The selling shareholders and
any broker-dealers&nbsp;or agents that are involved in selling the shares may be deemed to be &ldquo;underwriters&rdquo; within the meaning
of the Securities Act in connection with such sales. In such event, they will be subject to the prospectus delivery requirements of the
Securities Act, any commissions received by such broker-dealers or agents and any profit on the resale of the shares purchased by them
may be deemed to be underwriting commissions or discounts under the Securities Act, and federal securities laws, including Regulation&nbsp;M,
may restrict the timing of purchases and sales of our ordinary shares by the selling shareholders and any other persons who are involved
in the distribution of the ordinary shares pursuant to this prospectus. The selling shareholders have informed us that they do not have
any agreement or understanding, directly or indirectly, with any person to distribute the ordinary shares.</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">We may be required to amend
or supplement this prospectus in the event that (a)&nbsp;a selling shareholders transfers securities under conditions which require the
purchaser or transferee to be named in the prospectus as a selling shareholders, in which case we will be required to amend or supplement
this prospectus to name the selling shareholders, or (b)&nbsp;a selling shareholders sells shares to an underwriter, in which case we
will be required to amend or supplement this prospectus to name the underwriter and the method of sale.</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">We are paying all fees and
expenses incident to the registration of the shares. We have agreed to indemnify the selling shareholders against certain losses, claims,
damages and liabilities, including liabilities under 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-top: 0pt; margin-bottom: 0pt; text-align: center"><B><A NAME="a_011"></A>EXPENSES RELATING TO THIS OFFERING</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: justify; text-indent: 0.5in">Set forth below is an itemization of the total
expenses that we expect to incur in connection with this post-effective&nbsp;amendment. All amounts, other than the SEC registration fee,
are estimates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 88%; text-align: left; text-indent: -10pt; padding-left: 10pt">SEC registration fee</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">10,460.30</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -10pt; padding-left: 10pt">Legal fees and expenses</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7,500.00</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; text-indent: -10pt; padding-left: 10pt">Accounting fees</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">10,000.00</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; text-indent: -10pt; padding-left: 10pt">Printing fees</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">2,000.00</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: left; padding-bottom: 1.5pt; text-indent: -10pt; padding-left: 10pt">Miscellaneous expenses</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">5,039.70</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 4pt; text-indent: -10pt; padding-left: 10pt">Total</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">35,000.00</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>

<!-- Field: Page; Sequence: 14; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></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; text-align: center; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>DESCRIPTION OF SECURITIES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Reference
is made to Exhibit 2.1 to our Annual Report for a description of our securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>TAX CONSIDERATIONS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Reference
is made to the captions &ldquo;Certain Material U.S. Federal Income Tax Considerations&rdquo; and &ldquo;Material Israeli Tax Considerations&rdquo;
in the Company&rsquo;s July 11, 2022 Prospectus.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B><A NAME="a_012"></A>LEGAL MATTERS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white; text-indent: 0.5in">The validity of
our ordinary shares and certain other matters of Israeli law will be passed upon for us by Erdinast, Ben Nathan, Toledano &amp; Co. with
Hamburger Evron, Tel-Aviv, Israel. &nbsp;</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-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B><A NAME="a_013"></A>EXPERTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; 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
consolidated financial statements of Arbe Robotics Ltd. as of December 31, 2021 and 2020, and for each of the years in the three-year
period ended December 31, 2021, have been incorporated by reference herein in reliance upon the report of Somekh Chaikin, a member firm
of KPMG International, independent registered public accounting firm, incorporated by reference herein, and upon the authority of said
firm as experts in accounting and auditing.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B><A NAME="a_014"></A>ENFORCEABILITY OF CIVIL
LIABILITIES AND AGENT FOR SERVICE OF PROCESS IN THE UNITED STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; 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">Service
of process upon us and upon our directors and officers, most of whom reside outside the United States, may be difficult to obtain within
the United States.&nbsp; Furthermore, because substantially all of our assets and substantially all of our directors and officers are
located outside the United States, any judgment obtained in the United States against us or any of our directors and officers may not
be collectible within the United States.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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">It
may be difficult to assert U.S. securities laws claims in original actions instituted in Israel. Israeli courts may refuse to hear a claim
based on a violation of U.S. securities laws because Israel is not the most appropriate forum in which to bring such a claim. In addition,
even if an Israeli court agrees to hear a claim, it may determine that Israeli law and not U.S. law is applicable to the claim. If U.S.
law is found to be applicable, the content of applicable U.S. law must be proven as a fact which can be a time-consuming and costly process.
Matters of procedure will also be governed by Israeli law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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">We
have irrevocably appointed Cogency Global Inc., as our agent to receive service of process in any action against us in any U.S. federal
or state court arising out of this offering or any purchase or sale of securities in connection with this offering. Subject to specified
time limitations and legal procedures, Israeli courts may enforce a U.S. judgment in a civil matter which is non-appealable, including
a judgment based upon the civil liability provisions of the Securities Act or the Exchange Act and including a monetary or compensatory
judgment in a non-civil matter, provided that, among other things:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.35pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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">the
                                            judgment was rendered by a court of competent jurisdiction, according to the laws of the
                                            state in which the judgment is given</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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">the
                                            judgment is enforceable according to the laws of Israel and according to the law of the foreign
                                            state in which the relief was granted; and</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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">the
                                            judgment is not contrary to public policy of Israel.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"></P>

<!-- Field: Page; Sequence: 15; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></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; text-align: justify; text-indent: 0.5in; 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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Even
if such conditions are met, an Israeli court may not declare a foreign civil judgment enforceable if:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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">the
                                            prevailing law of the foreign state in which the judgment is rendered does not allow for
                                            the enforcement of judgments of Israeli courts (subject to exceptional cases);</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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">the
                                            defendant did not have a reasonable opportunity to be heard and to present his or her evidence,
                                            in the opinion of the Israeli court;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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">the
                                            enforcement of the civil liabilities set forth in the judgment is likely to impair the security
                                            or sovereignty of Israel;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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">the
                                            judgment was obtained by fraud;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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">the
                                            judgment was rendered by a court not competent to render it according to the rules of private
                                            international law prevailing in Israel;</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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">the
                                            judgment conflicts with any other valid judgment in the same matter between the same parties;
                                            or</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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">an
                                            action between the same parties in the same matter was pending in any Israeli court or tribunal
                                            at the time at which the lawsuit was instituted in the foreign court.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
a foreign judgment is enforced by an Israeli court, it generally will be payable in Israeli currency, which can then be converted into
non-Israeli</FONT> currency and transferred out of Israel. The usual practice in an action before an Israeli court to recover an amount
in a non-Israeli currency is for the Israeli court to issue a judgment for the equivalent amount in Israeli currency at the rate of exchange
in force on the date of the judgment, but the judgment debtor may make payment in foreign currency. Pending collection, the amount of
the judgment of an Israeli court stated in Israeli currency ordinarily will be linked to the Israeli consumer price index plus interest
at the annual statutory rate set by Israeli regulations prevailing at the time. Judgment creditors must bear the risk of unfavorable
exchange rates.</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-top: 0pt; margin-bottom: 0pt; text-align: center"><B><A NAME="a_015"></A>INDEMNIFICATION</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; background-color: white">Insofar as indemnification by us for liabilities
arising under the Securities Act may be permitted to our directors, officers or persons controlling the company pursuant to provisions
of our amended and restated articles of association or otherwise, we have 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
by such director, officer or controlling person of us 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 offered, we will, unless in the opinion of our counsel
the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
by us is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></P>


<!-- Field: Page; Sequence: 16; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></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; text-align: center; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">P<B>ART II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&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; text-align: center"><P STYLE="margin: 0pt"></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"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">This reoffer prospectus
incorporates by reference the documents set forth below that have previously been filed with the SEC:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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">This prospectus incorporates by reference
the documents set forth below that have previously been filed with the SEC:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&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">1.</TD><TD STYLE="text-align: justify">Our annual report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1861841/000121390022016391/f20f2021_arberoboticsltd.htm">Form
20-F</A> for the year ended December 31, 2021, which was filed with the SEC on March 31, 2022 (the &ldquo;2021 Annual Report&rdquo;);</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&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">2.</TD><TD STYLE="text-align: justify">Our prospectus dated June 22, 2022, which was filed with the
SEC on <A HREF="http://www.sec.gov/Archives/edgar/data/1861841/000121390022034629/f424b30622_arbe.htm">June 23, 2022</A> (the &ldquo;June
22, 2022 Prospectus&rdquo;);</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&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">3.</TD><TD STYLE="text-align: justify">Our prospectus dated July 11, 2022, which was filed with the
SEC on <A HREF="http://www.sec.gov/Archives/edgar/data/1861841/000121390022040354/f424b30722_arbe.htm">July 19, 2022</A> (the &ldquo;July
11, 2022 Prospectus&rdquo;);</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&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">4.</TD><TD STYLE="text-align: justify">Our report on <A HREF="http://www.sec.gov/Archives/edgar/data/1861841/000121390022025712/ea159718-6k_arbero.htm">Form
6-K</A> furnished to the SEC on May 12, 2022*;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&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">5.</TD><TD STYLE="text-align: justify">Our report on <A HREF="http://www.sec.gov/Archives/edgar/data/1861841/000121390022026107/ea159855-6k_arbe.htm">Form
6-K</A> furnished to the SEC on May 13, 2022;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&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">6.</TD><TD STYLE="text-align: justify">Our report on <A HREF="http://www.sec.gov/Archives/edgar/data/1861841/000121390022029166/ea160374-6k_arbe.htm">Form
6-K</A>, furnished to the SEC on May 24, 2022;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&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">7.</TD><TD STYLE="text-align: justify">Our report on <A HREF="http://www.sec.gov/Archives/edgar/data/1861841/000121390022034362/ea161928-6k_arberobotics.htm">Form
6-K</A> furnished to the SEC on June 22, 2022;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&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">8.</TD><TD STYLE="text-align: justify">Our report on <A HREF="http://www.sec.gov/Archives/edgar/data/1861841/000121390022048365/ea164454-6k_arbe.htm">Form
6-K</A> furnished to the SEC on August 16, 2022;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&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">9.</TD><TD STYLE="text-align: justify">Our report on <A HREF="http://www.sec.gov/Archives/edgar/data/1861841/000121390022071550/ea168537-6k_arberobotics.htm">Form
6-K</A> furnished to the SEC on November 14, 2022*;</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&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">10.</TD><TD STYLE="text-align: justify">Our report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1861841/000121390023002837/ea171521-6k_arberobotics.htm">Form 6-K</A> furnished to the SEC on January 13,
2023, which includes unaudited financial statements for the nine months ended September 30, 2022.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&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">11.</TD><TD STYLE="text-align: justify">The description of our ordinary shares contained in our registration
statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1861841/000121390021051515/ea148433-8a12b_arberobotics.htm">Form 8-A</A>&nbsp;(File
No. 001-40884, filed with the SEC on October 6, 2021, including any amendments or reports filed for the purpose of updating such description.</TD>
</TR></TABLE>

<P STYLE="margin: 0pt"></P>



<P STYLE="margin: 0pt">______________</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">*</TD><TD>Excluding non-GAAP measurements.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
  <TR>
    <TD STYLE="width: 100%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">All reports and other documents we subsequently
    file pursuant to Section 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended, including all such documents we
    may file with the SEC after the effective date of registration statement of which this reoffer prospectus is a part, but excluding any
    information furnished to, rather than filed with, the SEC, will also be incorporated by reference into this prospectus and deemed to be
    part of this prospectus from the date of the filing of such reports and documents.</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"><B>Item 4. Description of Securities</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Not Applicable</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 5. Interests of Named Experts and Counsel</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Not Applicable</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>

<!-- Field: Page; Sequence: 17; Options: NewSection; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></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"><B>Item 6. Indemnification of Directors and Officers.</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; text-align: justify; text-indent: 0.5in; background-color: white"><I><U>Exemption.</U></I>&nbsp;Under
the Israeli Companies Law, a company may not exempt an Office Holder from liability for a breach of the duty of loyalty or from liability
arising out of a prohibited distribution to shareholders. Our Articles of Association allow us to exempt in advance, an Office Holder
from liability towards the company, in whole or in part, for damages caused to the company as a result of a breach of duty of care other
than a breach of the duty of loyalty or from liability arising out of a prohibited distribution to shareholders. An &lsquo;Office Holder&rsquo;
is defined in the Israeli Companies Law as a general manager, chief business manager, deputy general manager, vice general manager, any
other person assuming the responsibilities of any of these positions regardless of such person&rsquo;s title, a director and any other
manager directly subordinate to the general manager.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><I><U>Indemnification.</U></I>&nbsp;Under
the Israeli Companies Law, a company may indemnify an Office Holder in respect of the following liabilities and expenses incurred by him\her
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 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white">&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-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">a financial liability imposed
on him or her in favor of another person pursuant to a judgment, including a settlement or arbitrator&rsquo;s award approved by a court.
However, if an undertaking to indemnify an Office Holder with respect to such liability is provided in advance, then such an undertaking
must be limited to events which, in the opinion of the board of directors, can be foreseen based on the company&rsquo;s activities when
the undertaking to indemnify is given, and to an amount or according to criteria determined by the board of directors as reasonable under
the circumstances, and such undertaking shall detail the abovementioned events and amount or criteria;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white">&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-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">reasonable litigation expenses,
including attorneys&rsquo; fees, incurred by the Office Holder in connection with a monetary sanction or as a result of an investigation
or proceeding instituted against him or her by an authority authorized to conduct such investigation or proceeding,&nbsp;<I>provided</I>&nbsp;that
(i)&nbsp;no indictment was filed against such Office Holder as a result of such investigation or proceeding; and (ii)&nbsp;no financial
liability, such as a criminal penalty, was imposed upon him or her in lieu of criminal proceedings or, if such financial liability was
imposed, it was imposed with respect to an offense that does not require proof of criminal intent; and</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white">&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-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="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&nbsp;third-party&nbsp;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; 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">We provide our directors and other Office
Holders with the maximum indemnity permitted by the Israeli Companies Law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><I><U>D&amp;O Insurance</U>.&nbsp;</I>Under
the Israeli 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 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white">&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-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">a breach of the duty of loyalty,
provided that the Office Holder acted in good faith and had reasonable grounds to assume that the act that resulted in such breach would
not prejudice the interests of the company;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white">&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-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">a breach of duty of care to
the company or to any other person;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white">&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-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">a financial liability imposed
on such Office Holder in respect to his or her capacity as an Office Holder in favor of any other person; and</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white">&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-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">any other event, occurrence,
matter or circumstances under any law with respect to which the company may, or will be able to, insure an Office Holder, and to the
extent such law requires the inclusion of a provision permitting such insurance in the articles of association, then such provision is
deemed to be included and incorporated by reference (including, without limitation, in accordance with section&nbsp;56h(b)(1)&nbsp;of
the Securities Law, if and to the extent applicable, Section&nbsp;50P of the Competition Law).</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><I><U>Limitations on
Exemption, Insurance, and Indemnification.</U></I>&nbsp;Under the Israeli Companies Law, a company may not indemnify, exculpate, or insure
an Office Holder against any of the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white">&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-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">a breach of the duty of loyalty,
except 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></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white">&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-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">a breach of the 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 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white">&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-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="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 0pt 48pt; text-align: justify; text-indent: -24pt; background-color: white">&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-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">a fine or forfeiture levied
against the Office Holder.</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></P>

<!-- Field: Page; Sequence: 18; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></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; 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"><I><U>Required Approvals.</U></I>&nbsp;Under
the Israeli Companies Law, generally, exculpation, indemnification and insurance of office holders must be approved by the compensation
committee and the board of directors and, with respect to directors and the CEO, also by the general meeting of the shareholders, unless
any exemption is applicable to the circumstances thereunder.</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">Our Restated Articles
permit us to exempt, indemnify and insure our Office Holders to the extent permitted by law and the Restated Articles. The Office Holders
are currently covered by a directors and officers&rsquo; liability insurance policy.</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"><I><U>Insurance, Indemnification
and Release</U></I>. Our Compensation Committee has approved the purchase and the periodic renewal of insurance coverage in respect of
the liability of its Office Holders currently in office and any additional or other Office Holders as may be appointed from time to time
in the future, which will include coverage with respect to any public offering of shares or other securities of the Company, to the maximum
extent permitted by law, generally providing for up to $10&nbsp;million in coverage.</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">We have also entered
into indemnification agreements with each of our directors and Office Holders. Under these agreements, we agree to indemnify our directors
and executive officers against certain liabilities and expenses incurred by such persons in connection with claims made by reason of their
being a director or officer of our company. The maximum indemnification amount set forth in such agreements is limited to the greater
of (i)&nbsp;25% of our shareholders&rsquo; equity on a consolidated basis, based on the most recent financial statements made publicly
available before the date on which the indemnity payment is made; and (ii) $25&nbsp;million. The maximum amount set forth in such agreements
is in addition to any amount paid (if paid) under insurance&nbsp;and/or&nbsp;by a third-party&nbsp;pursuant to an indemnification arrangement.</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">There is no pending litigation
or proceeding against any of our Office Holders as to which indemnification is being sought, nor are we aware of any pending or threatened
litigation that may result in claims for indemnification by any Office Holder.</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 so far as indemnification for liabilities arising under the Securities
Act of 1933 may be permitted to directors, officers and controlling persons of the company, we have been advised that in the opinion of
the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act of 1933 and is,
therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the company
of expenses incurred or paid by a director, officer or controlling person of the company in the successful defense of any action, suit
or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant
will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction
the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the
final adjudication of such issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 7. Exemption from Registration Claimed</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The ordinary shares being sold by the selling shareholders were issued
pursuant to an exemption from registration provided by Rule 701 and/or Regulation S.</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; text-align: left">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0pt; border-bottom: Black 1.5pt solid; width: 9%"><FONT STYLE="font-size: 10pt; text-decoration: none"><B>Exhibit
    No.</B></FONT></TD>
    <TD STYLE="padding: 0pt; width: 1%"><B>&nbsp;</B></TD>
    <TD STYLE="padding: 0pt; border-bottom: Black 1.5pt solid; width: 90%"><FONT STYLE="font-size: 10pt; text-decoration: none"><B>Description
    </B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding: 0pt"><FONT STYLE="font-size: 10pt">4.1*</FONT></TD>
    <TD STYLE="padding: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1861841/000121390021033361/ff42021ex10-9_arberobotics.htm"><FONT STYLE="font-size: 10pt">2016 Incentive Share Option Plan<SUP>(!)</SUP></FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding: 0pt"><FONT STYLE="font-size: 10pt">4.1*</FONT></TD>
    <TD STYLE="padding: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1861841/000121390021055243/ff12021a1ex10-9_arberobotics.htm"><FONT STYLE="font-size: 10pt">2021 Share Incentive Plan<SUP>(2)</SUP></FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding: 0pt"><FONT STYLE="font-size: 10pt">5.1</FONT></TD>
    <TD STYLE="padding: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt"><A HREF="ea171518ex5-1_arberobotics.htm"><FONT STYLE="font-size: 10pt">Opinion of Erdinast, Ben Nathan, Toledano &amp; Co. with Hamburger Evron</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding: 0pt"><FONT STYLE="font-size: 10pt">23.1</FONT></TD>
    <TD STYLE="padding: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt"><A HREF="ea171518ex23-1_arberobotics.htm"><FONT STYLE="font-size: 10pt">Consent of Somekh Chaikin Member Firm of KPMG International</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding: 0pt"><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
    <TD STYLE="padding: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt"><A HREF="ea171518ex5-1_arberobotics.htm"><FONT STYLE="font-size: 10pt">Consent of&nbsp;&nbsp;Erdinast, Ben Nathan, Toledano &amp; Co. with Hamburger Evron (included in Exhibit 5.1)</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding: 0pt"><FONT STYLE="font-size: 10pt">107</FONT></TD>
    <TD STYLE="padding: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt"><FONT STYLE="font-size: 10pt"><A HREF="ea171518ex-fee_arberobotics.htm">Computation of Registration Fee</A></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">&nbsp;</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"></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="text-align: left; width: 0.25in">*</TD><TD STYLE="text-align: justify">Indicates a management contract or compensation plan.</TD>
</TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 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: 24px; font-size: 10pt"><FONT STYLE="font-size: 10pt">(1)</FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Filed as an exhibit to the issuer&rsquo;s registration statement on Form F-4, File No. 333-257250, .and incorporated herein by reference.</FONT></TD></TR>
  </TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: justify">Filed as an exhibit to the issuer&rsquo;s registration statement
on Form F-4, File No. 333-259757, .and incorporated herein by reference</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>


<!-- Field: Page; Sequence: 19; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 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 --></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-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SIGNATURES</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: justify; text-indent: 0.5in">Pursuant to the requirements
of the Securities Act, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the city of Tel Aviv-Yafo, Israel, on the 13<SUP>th</SUP> day of January, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 256pt">&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><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Arbe Robotics Ltd.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 4%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 36%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-decoration: none">/s/
    Jacob (Kobi) Marinka</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jacob (Kobi) Marinka</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">KNOW ALL PERSONS BY THESE PRESENTS, that each
person whose signature appears below does hereby constitute and appoint Jacob (Kobi) Marinka and Karine Pinto-Flomenboim, each acting
alone, as his or her true and lawful attorneys-in-fact&nbsp;and agents, each with full power of substitution and re-substitution, for
him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective&nbsp;amendments)
to this Registration Statement and to file the same, with all exhibits thereto, and other documents in connection therewith, with the
Securities and Exchange Commission, granting unto said attorneys-in-fact&nbsp;and agents, and each of them, full power and authority to
do and perform each and every act and thing requisite and necessary to be done in connection therewith and about the premises, as fully
to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact&nbsp;and
agents, or any of them, or their or his or her substitutes or substitutes, may lawfully do or 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"><FONT STYLE="font-family: Times New Roman, Times, Serif">Pursuant
to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities
and on the da</FONT>tes indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 36%; border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Name</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 37%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
    <TD STYLE="white-space: nowrap; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 25%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Jacob (Kobi) Marinka</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Chief Executive Officer and Director</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January&nbsp;13, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Jacob (Kobi) Marinka</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">(Principal Executive Officer)</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Karine Pinto-Flomenboim</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January&nbsp;13, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Karine Pinto-Flomenboim</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">(Principal Financial and Accounting Officer)</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Yair Shamir</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January&nbsp;13, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Yair Shamir</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Ehud Levy</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January&nbsp;13, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Ehud Levy</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Mor Assia</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January&nbsp;13, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Mor Assia</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Boaz Schwartz</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January&nbsp;13, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Boaz Schwartz</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Noam Arkind</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January&nbsp;13, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Noam Arkind</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ E. Scott Crist</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January&nbsp;13, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">E. Scott Crist</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Thilo Koslowski</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January&nbsp;13, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Thilo Koslowski</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Alexander Hitzinger</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January&nbsp;13, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Alexander Hitzinger</FONT></TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="white-space: nowrap">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</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>

<!-- Field: Page; Sequence: 20; Value: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></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">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>AUTHORIZED
U.S.&nbsp;REPRESENTATIVE</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></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&nbsp;of&nbsp;1933, as amended, the undersigned, the duly authorized representative in the United&nbsp;States of Arbe Robotics Ltd.
has signed this registration statement in the city of New&nbsp;York, New&nbsp;York on the 13<SUP>th </SUP>day of January, 2023.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&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: 0pt; text-indent: 0pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding: 0pt; text-indent: 0pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left">Authorized&nbsp;Representative
    in the United&nbsp;States\</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding: 0pt; text-indent: 0pt">&mdash; Cogency&nbsp;Global&nbsp;Inc.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0pt; width: 60%; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt; width: 5%; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; padding: 0pt; width: 35%; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Colleen A.&nbsp;De Vries</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Colleen A.&nbsp;De Vries</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
    <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Senior Vice President on behalf of Cogency&nbsp; Global Inc.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">II-5</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>

<!-- Field: Rule-Page --><DIV STYLE="width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ea171518ex5-1_arberobotics.htm
<DESCRIPTION>OPINION OF ERDINAST, BEN NATHAN, TOLEDANO & CO. WITH HAMBURGER EVRON
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 371.25pt; text-align: right"><B>Exhibit 5.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 371.25pt; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><IMG SRC="ex5-1_001.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 371.25pt; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 371.25pt; text-align: right">January 13, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 371.25pt; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Arbe Robotics Ltd.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">107 HaHashmonaim St.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Tel Aviv-Yafo</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Israel</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; background-color: white">Ladies and Gentlemen,</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: 24.5pt; background-color: white">We
have acted as Israeli counsel to Arbe Robotics Ltd., a company organized under the laws of the State of Israel (the &ldquo;<U>Company</U>&rdquo;),
in connection with the filing by the Company of a registration statement on Form S-8 on or about January 13, 2023 (the &ldquo;<U>Registration
Statement</U>&rdquo;) under the Securities Act of 1933, as amended (the &ldquo;<U>Securities Act</U>&rdquo;), relating to the registration
of 13,702,426 ordinary shares of the Company, par value NIS 0.000216 (the &ldquo;<U>Ordinary Shares</U>&rdquo;), issuable under the Arbe
Robotics Ltd. 2016 Incentive Share Option Plan or the Arbe Robotics Ltd. 2021 Equity Incentive Plan (each, a &ldquo;<U>Plan</U>&rdquo;
and collectively the &ldquo;<U>Plans</U>&rdquo;) (the &ldquo;<U>Shares</U>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">In
rendering the opinion set forth below, we have examined solely copies of: (i) the Articles of Association of the Company, as currently
in effect; (ii) the Plans, (iii) resolutions of the board of directors of the Company; and (iv) such other corporate records, agreements,
registration statements, documents and other instruments, and such certificates or comparable documents of public officials and of officers
of the Company as we have deemed relevant and necessary as a basis for the opinions hereafter set forth. Insofar as the opinions expressed
herein involve factual matters, we have relied exclusively, without independent investigation or verification, upon certificates of, and
other communications with, officers of the Company. We have also made inquiries of such officers, and such examinations of Israeli laws
as we have deemed relevant and necessary in order to enable us to express the opinions hereinafter set forth.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">In
making the examination described above, we have assumed the genuineness of all signatures, the legal capacity of natural persons, the
authenticity, conformity and completeness of all documents submitted to us and the legal capacity and due authenticity of all persons
executing such documents. We have assumed the same to have been properly given and to be accurate, we have assumed the veracity of all
facts communicated to us by the Company and its officers, and we have assumed that all consents, resolutions and minutes of meetings of
the Company&rsquo;s board of directors which have been provided to us are complete, true and accurate, have been properly prepared in
accordance with the Company&rsquo;s incorporation documents and all applicable laws and that there are no additional contrast consents,
resolutions and minutes which have not been presented to us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">The
opinions set forth herein are subject to the following exceptions, limitations and qualifications: (i) the effect of bankruptcy, insolvency,
reorganization, fraudulent conveyance and transfer, moratorium or other similar laws now or hereafter in effect relating to or affecting
the rights and remedies of creditors and secured parties; (ii) the effect of general principles of equity, whether applied in a proceeding
in equity or at law, including without limitation, concepts of materiality, reasonableness, good faith and fair dealing, and the possible
unavailability of specific performance, injunctive relief or other equitable remedies; (iii) the exercise of judicial or administrative
discretion; (iv) the unenforceability under certain circumstances under law or court decisions of provisions providing for the indemnification
of, or contribution to, a party with respect to a liability where such indemnification or contribution is contrary to public policy; and
(v) the effect of statutes of limitations.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">Based
upon the foregoing and in reliance thereon, and subject to the qualifications herein stated, we are of the opinion that, the Shares being
registered pursuant to the Registration Statement, when issued and paid for in accordance with the respective Plan, in accordance with
the Registration Statement and, as the case may be, pursuant to the terms of the agreements and awards that have been or may be granted
under the respective Plan, will be validly issued, fully paid and non-assessable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&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; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">The
opinions expressed herein are limited to matters governed by the laws of the State of Israel, and we express no opinion with respect to
the laws of any other country, state or jurisdiction or with respect to any matter governed by such laws. This opinion is expressly limited
to the matters set forth above, and we render no opinion, whether by implication or otherwise, in respect of any other matters.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">The
opinions set forth herein are made as of the date hereof and are subject to, and may be limited by, future changes in the factual matters
set forth herein, and we undertake no duty to advise you of any such changes or to update our opinions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">The
opinions expressed herein represent the judgment of this law firm as to the legal matters addressed herein but they do not constitute
guarantees or warranties as to how a court may rule on such matters and should not be construed as such.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">This
opinion is governed shall be exclusively governed by the laws of the State of Israel under all and any circumstances, and under all and
any proceedings shall be determined exclusively by the competent courts in the city of Tel Aviv, Israel. This opinion is rendered to you
subject to, based and in reliance on your agreement to comply with the exclusive choice of law and jurisdiction contained herein and to
refrain under all and any circumstances from initiating any proceedings or taking any legal action relating to this opinion outside the
State of Israel.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">We
hereby consent to the filing of this opinion as an exhibit to the Registration Statement. In giving this opinion, we do not admit that
we are within the category of persons whose consent is required under Section 7 of the Securities Act, the rules and regulations of the
Securities and Exchange Commission promulgated thereunder, or Item 509 of the SEC&rsquo;s Regulation S-K promulgated under the Securities
Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&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%">&nbsp;</TD>
    <TD STYLE="width: 40%; text-align: center; direction: ltr; unicode-bidi: embed; font-size: 10pt"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center; direction: ltr; unicode-bidi: embed; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; direction: ltr; unicode-bidi: embed; font-size: 10pt">/s/ <FONT STYLE="font-size: 10pt">Erdinast,
    Ben Nathan, Toledano &amp; Co. with Hamburger Evron</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center; direction: ltr; unicode-bidi: embed; font-size: 10pt"><FONT STYLE="font-size: 10pt">Erdinast, Ben Nathan, Toledano &amp; Co. with<BR>
 Hamburger Evron</FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</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-top: 0pt; margin-bottom: 0pt; text-align: center">- 2 -</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 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>ea171518ex23-1_arberobotics.htm
<DESCRIPTION>CONSENT OF SOMEKH CHAIKIN MEMBER FIRM OF KPMG INTERNATIONAL
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 23.1</B></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Consent of Independent Registered Public Accounting
Firm</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We consent to the use of our report dated March 31, 2022, with respect
to the consolidated financial statements of Arbe Robotics Ltd., incorporated herein by reference and to the reference to our firm under
the heading &ldquo;Experts&rdquo; in the reoffer prospectus.</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">/s/ Somekh Chaikin</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Somekh Chaikin</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">Member Firm of KPMG International</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">Tel Aviv, Israel&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">January 13, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>ea171518ex-fee_arberobotics.htm
<DESCRIPTION>COMPUTATION OF REGISTRATION FEE
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-transform: capitalize; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>EXHIBIT 107</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">Calculation of Filing Fee Table</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">Form S-8</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">Arbe Robotics Ltd.</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">Table 1. Newly
Registered and Carry Forward Securities</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt">Security<BR>
    Type</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><FONT STYLE="font-size: 10pt">Security &nbsp;<BR>
    Class Title</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><FONT STYLE="font-size: 10pt">Fee
    Calculation<BR>
    or Carry<BR>
    Forward<BR>
    Rule</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><FONT STYLE="font-size: 10pt">Amount <BR>
    Registered</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><FONT STYLE="font-size: 10pt">Proposed<BR>
    Maximum<BR>
    Offering<BR>
    Price<BR>
    Per<BR>
    Security<BR>
    (1)</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><FONT STYLE="font-size: 10pt">Proposed<BR>
    Maximum<BR>
    Aggregate Offering<BR>
    Price (1)</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><FONT STYLE="font-size: 10pt">Fee
    Rate</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: center; font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"><FONT STYLE="font-size: 10pt">Amount
    of<BR>
    Registration<BR>
    Fee</FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 9%; text-align: left"><FONT STYLE="font-size: 10pt">Fees
    to Be Paid</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left; width: 7%; vertical-align: top"><FONT STYLE="font-size: 10pt">Equity</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 24%"><FONT STYLE="font-size: 10pt">Ordinary Shares, par value NIS 0.000216 per share</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="width: 6%; text-align: right"><FONT STYLE="font-size: 10pt">457</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-size: 10pt">(a)</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; width: 12%"><FONT STYLE="font-size: 10pt">3,168,981 shares</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-size: 10pt">$</FONT></TD><TD STYLE="width: 6%; text-align: right"><FONT STYLE="font-size: 10pt">4.32</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-size: 10pt">$</FONT></TD><TD STYLE="width: 6%; text-align: right"><FONT STYLE="font-size: 10pt">13,689,998</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="width: 6%; text-align: right"><FONT STYLE="font-size: 10pt">.0001102</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-size: 10pt">$</FONT></TD><TD STYLE="width: 6%; text-align: right"><FONT STYLE="font-size: 10pt">1,508.64</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left; vertical-align: top"><FONT STYLE="font-size: 10pt">Equity</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Ordinary Shares, par value NIS 0.000216 per share</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">457</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">(a)</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">5,400,179 shares</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">11.24</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">60,698,012</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">.0001102</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">6,688.92</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left; vertical-align: top"><FONT STYLE="font-size: 10pt">Equity</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Ordinary Shares, par value NIS 0.000216 per share</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">457</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">(c)</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">5,133,266 shares</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">4.00</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">20,533,064</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">.0001102</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">2,262.74</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">94,921,074</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,460.30</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"><FONT STYLE="font-size: 10pt">Fees
    Previously Paid</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">0</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</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; text-align: left; margin: 0pt 0">Carry Forward Securities: None</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 82%; font-weight: bold; text-align: left">Total Offering Amounts</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 6%; text-align: right">94,921,074</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 6%; text-align: right">10,460.30</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left">Total Fees Previously Paid</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-weight: bold; text-align: left">Total Fee Offsets</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">0</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-weight: bold; text-align: left">Net Fee Due</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">10,460.30</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Estimated solely for the purpose
of calculating the registration fee pursuant to (i) Rule 457(a) with respect to 3,168,981 shares subject to outstanding options under
the 2016 plan based on the highest exercise price of options outstanding under the 2016 Plan ($4.32 per share), and with respect to 5,400,179
shares subject to outstanding options under the 2021 plan based on the highest exercise price of options outstanding under the 2021 Plan
($11.24 per share), and (ii) pursuant to Rule 457(c) with respect to 5,133,266 shares which are either shares have already been issued
pursuant to the plans or shares available for grant under the plans, based on the average of the high and low price of the ordinary shares
on January 9, 2023 ($4.00 per share).&nbsp;&nbsp;Pursuant to Rule 416 under the Securities Act, this registration statement also includes
any additional shares of common stock that shall become issued to prevent dilution resulting from stock splits, stock dividends or similar
transactions.</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">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>ex5-1_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 ex5-1_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" "O FP# 2(  A$! Q$!_\0
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M-#\$:KJ=A(L=W;P[HV90P!W =#UZUY[^SS([>'=80L2JW:D#L"4&:[;XH_\
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MP>H]ZEUOQ-HOAN*.36-2@LUD.$$AY;Z <FO%/#6GVV@_M$S:=IL?D6B>8BQ
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MP![ CWK:^-VC-JGP_EN8P3)83+<<?W?NM^AS^%<K\/)-2^('C'3=>OH?*L-
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MH/B%9KJ/QWM;%ONW%O'%_P!](XJ30?AEXUO_ !GI6J>((H(+>R:$,_FJ24B
M"J O?  S73>(?!FO7WQKTSQ%;6:OI<!@\R;S5!&W=GY>O>@#SCX+HT?Q0M(V
M!#+#.I![$*13_$7A;Q59WOBC3X_#E_<Q:C>":.YAB+KM5V88QUR&_"NW\(?#
MW7="^+MUJ\EFJZ09+@QS"522'R5^7KWKOKB\\6K<2B'3[5H@QV$OR1GCO01.
M?+T9Y#\7X);;P/X*@GC:*6.W971Q@J1&N014TWCKQ%I/BKPOH=E?B/3I++3@
MT7E*<AT7=R1GFNP^+'@S7/&/A_29+&&)[ZT9FF@WA<AE .TGC@BN(T+X<>-]
M2\8Z1J&MV:0061@5I6D3B*+&U0!U.!B@M">+/^3C+3_K[M/_ $!:3X/_ /)6
M]4_ZYW'_ *,%;GQ%\!>*KCX@IXF\.VZ7'$3J=ZAHY$&.0W4<"K'PG\ >(M$\
M3WNN:[ EOYD3(J;PS.S,"3@=!Q0![+7/>-?^1=;_ *[1_P ZZ&L7Q18W&H:*
MT%K'YDID1MN<< \TS*LFZ;2-B/\ U2?[HK$\:_\ (CZ[_P!>,W_H!K;0$1J#
MU %9?BFSGU#PIJUG:IYEQ/:21QIG&YBI %!J>/\ P6\(^'_$'AJ\NM6TFVO)
MXKO:DDJY*C:IQ^=6_P!HG_D%:#_UWE_]!%9'A72/BOX.T^6RTG1K40RR>:WG
M%'.[ '7</2NK^+WA7Q!XKT30DTZQ%Q<PEFN%#JH4E!ZGUS2 [F[_ .1 G_[!
M;?\ HJO&OA=_R2CQK_US;_T4:]TALC+X?CL)QM+6HAD'7&4P:\'TGP)\1=#M
M=<\/65M;C3KU&$MPSJ?, ! V<Y!8<<TP.E^"'_)-]9_Z^)?_ $6M5/V=_P#C
MQU[_ *ZP_P#H)KHOA7X7UCP]X)U.PU2S^SW4TTC1Q[PV04 '(]Q5?X+^$];\
M*VFKIK-E]F:>2,QC>&W  YZ&D!SOPC_Y*UXK^DW_ */J/X*?\E$\3_[LG_HX
MUT'PY\'Z[H?Q%\0ZIJ-CY-G="3R9-ZG=F7<. ?2F?"WP=KWA[QIKM_JECY%M
M<AQ"_F*V[,NX< ^E &#HH_X67\6-6@\0223Z;IOF&"QWD1_*^P9 Z^I]:=\!
M55/$_B15 "JB@ =@)&J0^"?'7AGXC:C?>&8('MM1=\7,K I&CMN.X9SE3T]:
MU_A!X-U_PQK>M3ZS:>5'<(JQR;U/F$,23@'CKF@#$\;Z5H/C-]2\2^#;UUUG
M2@);Q$C9/,VY^8$@8<8/(ZXKMO /B^;Q?\.;JXO"#?6L<D$[ ??(3(;\01^-
M<%=>$O'?@W7M>C\.Z:M]8:N'02KM.U&)/0D88;B/2N]^&7@>]\+^";NQU HE
M[?LSR(K;A&"NT#/<XZTP.7_9X_Y!FO\ _7>+_P!!:O:J\1^%WAWQOX.\3/I]
MUI:)I%U(3<S[E;!56VE2#GDX[5LVVM^,(?C:-%O;I_['G$L\$&R,@Q 8!R!D
M?-ZF@#U6OGCX-:78:KX@\2PW]G!<QB(X$T8;;ER,C/0_2OH>OG30_"?Q-\+W
MVI3:/I42&]W([R.C$+N)!'S<'F@#0^"4\D<7BZP5B;=(MZJ>S?.N?R K#^&'
MA;P_KNC^(M0UZVGG33E611%,R';M8L.",GY>]>H_"GP!=>$-)O9-6,;7]^P\
MR-&W"-!G )[DY)-<$? _Q \)3ZWI6@6<5WIFJ@QF8,N=AR!U(VMAB*0':_#V
MX\,7/@G77\+V-W:6WSB5;ERQ9_+ZC)/&*Y3X)?\ (H>,/^N8_P#1;UWG@/P7
M=^%/A]<Z9<;'U"Z66214.0&9<!<]\8'-8'PL\':]X>\-^)+75+'R)KQ (%\Q
M6W_(P['CDBF!5_9W_P"0!K7_ %]1_P#H%=Q\4?\ DF>N_P#7N/\ T(5S_P %
M_"VL^%M'U.#6;/[-)-.CQC>&R N#T]ZZOQ]IEWK/@75M/L(O-NIX=L:9 W'<
M#U/TH \$U'2Y5^$/AKQ):_+/8SS6\CCKL=VQ^&<C_@5=Y\';XZ7\*-9OU4,;
M:>>4+ZE8U(K:\->"[U_@W+X8U:W$%W+'*-A8':Q8LAR/?%-^&?A#4]+^'VI:
M)K=O]FFNI91C<&^5D"YX_&D!YKHNG)XM\#>+/%VO2RW^J0*4MS*Y*P\ Y5>@
MZX'I7?? S_DG-W_U^2_^@K7&Z7X%^(VE:-K?AJWM+==.N@6DE+*3+@8 0YXW
M8'4<5Z1\)?#FJ>'?!D^GZO;?9KA[J1PFX-\I50#Q]#0!QW[/W_'YXE_WXOYO
M4<__ "<[']5_]$4_X>^&?'/@SQI+;MID9TF\GQ=7&Y6&P;BK*<Y'7T[ULS>#
M]=;X\)XB%CG2AC,^]?\ GEMZ9SUH P;'_DYRY_WF_P#1(J;QG>7/BWXR6?@^
M[NIHM%C*"2")ROFG9O);'Y>U:]IX/UV/X[S^(GL<:4Q8B?S%[Q!>F<]:I>._
M!?BJW^)-OXM\+VJ73L$)5F V.%VG<"1E2* ,7PG86FE?M$75A8P+!:P>:D42
M=%'EBK6O_P#)RVF_[\/_ *+-7?"'@OQ=9?%MM?UNVC>.02--<Q,H0LR#@+G.
M >/PJ_J_@_7KGXY67B&&QW:7&T1:?S%XPA!XSGK0!C:A_P G/6OT3_T0:]TK
MR>]\(:[+\>+?Q$EEG2E"9GWKQB(KTSGK3_%FM>,-,^*VBV=M=/'H=_-%&D82
M,^80,R=1N%,#U6O"?%?_ "<CHOUM_P"35[M7DOB'P?KM[\;M+U^WL=^EPF'S
M)]ZC&T-GC.>XH J?M#_\@#1O^OI__0*Q/C)_R+?@C_KW_P#9(Z])^*/@VX\9
M^%A;6)07UM*)H0YP&X(*Y[9!Z^U>:IX(\?\ C"_T2Q\1VD=IINEA8_-W+DH,
M9Z$[F(4#TI :GQ[_ .15\._]=&_]%BE^,O'PP\-G_;B_]$FMWXR^%-8\3Z1I
M5OHMG]H>"9V==X7:"N!UK2\;>"[KQ3\.+728=D>HVL<4D8D/!=5P5)[9&1FF
M!Y_JGASX>^&/"6@:EK6DZC<2ZC I/D7+_>V DXW #KVJ]\?#&?"_ATQ*5CWM
ML!Z@>6,5D_\ "#?$+Q7_ &+HFN6<5KIFE_()BRYV< G@DL<# KT+XL>"KWQ5
MX4M8-)17NK&4.D3,%WKMVD GOT/X4@.#^-7_ "!/!O\ UP/_ *"E=C\7_$NH
M>'? EHNFS-!/>NL+3(<,J[<G![$XQFN"U[P7\2?$NEZ.=1T^)_L2&"*%'565
M!CYGYQDXQ^%>E_%#P=?>+/!<%MIZJU]:.LJ1,V _RX9<^N#^E 'D/C_POIWA
M_P %>%;NVC9K[4%::ZN9&+/*2BMCGL,FNO\ C?\ \B!X:_WU_P#1586M^"_B
M3XB\.Z1;W]A$R6 ,,%NK*KA0 -[G."3@#\*[?XJ>$M;\1>#]#L=*LO/N+9@9
M4WJNW]WCJ3ZT <S\9/\ DG_@[_KF/_12UJ?&#_DDN@?[]O\ ^BC5GXF>#=>U
M[P=X:L=,L?/N;- )T\Q1L/EJ.I//(-=+XO\ !MSXH^&MOHR%(K^"*%XPY^7S
M$7!4GWY&: /,_B;_ ,DA\%?]<E_]%"O<_#W_ "+.E?\ 7G#_ .@"O"F\#?$3
MQ/;Z-X>UBRAM=,TP[%G9EX3@$\$[C@8%?05O EK;16\0Q'$@11[ 8%,#R7XJ
M:I?^(/%&E_#_ $R4PB\*R7D@_N\D ^P +'UXK@K#7/$'@*77_ ]@DCWUU<K%
M:2KP4)XWJ/5EV_3K7>_$?PCXGB\;V7C'PM#]IN(D5'B4C<I7(Z$C*D'!KF[K
MP=\2+[7K3QK/9PG51<HPLT=5,:*.,\XQU&,D]Z0'NVD17L&CV<.HS+->I"JS
MR*,!G Y/YUXGJ_\ R<S9_P#72+_T57NT+M)!&[QF-F4$H>JG'2O)OB1X+\0?
M\)E8>,O#%NMU=P!?-@)&=R]#@D9!!P1GM3 N-X\UH?&I?"@-O_9A./\ 5_/_
M *HMUSZUS%A_R<[<?[S_ /HD5K> /!WB6\\?77C/Q3:K9RLK>7!D9+$;>@)P
M OOSFD\<>"_%%C\0HO&7A."*ZE91YD3$95@NT\$C((QWI 97@[_DXO7/K<_^
MRU[O7E'PQ\#Z[8>)-3\5>)HTAOKL,$A5@2"QRS'' Z  5U5M=>,&^(=S;SVM
MN/# CS#, -Y;:.ISG[V>U,#K:*** "BBB@ HHHH **** "BBB@ HHHH ****
M "BBB@ HHHH ***BN8_.M)HO[Z,OYB@&2TA8*"20 .I/:N26ZE=?#KJYQ"H,
MW/7.(_YDU<\UHM%URZ&UR9IF4.-P(48QCTXH,553_KRN=%D>O6DW#<%R,GG%
M<]JRW$LNAM%<>4'F48" @'8QS_3%37Z3OXDLDAF$<AM9?G*[L<KVH&ZGEV_$
MW*,@=ZH:->2W^E0W$VWS3D-M& 2"1G]*XSXA7<5EXP\#SW%RMO;K?3&1WDV(
M!Y8^\3Q^=!HG=71Z%D'H:*\Z\ :@&7QM?6[_ &M%U::2'RWWAP(U("D9R#[5
M'X9\4^)V\1Z'9Z\;<IK5G+<BV6W,4EHR<A3DY/'J!S0,])HKR76_&?BJV;QE
M>6=Y9):Z!=1A(9+;<TJL!E2V1CKUQFNA\/Z_KQ\;G1M7N+2XAN=,74(3!"8_
M))8 IR3N'/6@#MTD20L$=6*G#8.<'T-.KQ.WUK6_#D_BK6+&>V^P0^(@EQ;2
M1%GE#E%.&S\N 1CCUKT+4M=OK;XBZ#HT+H+&]M;B692F6+(!MP>U '55B0^&
M;>/QE<>)6FDDN9;5;58V VQJ#DD>Y-<OI_B[5[CX9^(-<DDB-]92W:PL(QM
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MTW7YII#)I\4D<4&!LR_5OKBMNB@ HHHH **** "BBB@ HHHH **** "BBB@
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M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
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M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
MHHHH **** .1\1?\CIX?_P!X_P Q775D:CH8O]9T_4?M!3[(2=FW.[GUSQ6O
M0!DZ_J,VEP6MRC*(?M"K/D9^0_RK%T;Q'?ZG>VUJ619"TK2_)_  "G\ZZ74M
M.@U6PDL[C=Y<F,E3@C!S4%GH5E8Z@U["K"5HEAP3Q@8_7B@YYPJ.=T]#EAXR
MO8]BR^7N2"02D+QYH)"_RZ5;U/7]2TU(T=D::>R5XQL_Y;9&1^7:M.7PGIDR
M7"L),3SB=L-T89X'MR:NWNCVE_=6=Q,&WVK;HP#P?K^5!FJ=:SNREX?U>?6)
M[J0LOV:-8U0!<'<5RWZU2U/6-1C\12V$$_EQ+&C#;;&4Y/KCH*U+?P]9VNFS
M6,+SI'+(9&97PP.>Q';BBYT"&XU![U;N[@F=%1C#+MR!TH+<:G(EU,'5/$FI
M66K7D,<L92W:,+&T!(;(&<N/N_C4^H^)KJPUJ]MFV"W6W!B?;G9(5R,GN":T
M[GPQ9W=U/-+-=8G*^;&LF%?:,#(_"I;GP]8W3WC2JY^U1I&XSP O0CT-!#A6
MUL_ZU_X!3TW5[NZU+3X)60I/8"=\+CY\TSQ'K\^EWMM%;;"%'G7 ;KY>0./?
MK^56I/#5L[6[QW-U"\$(@5HI-IVCUXITWAK3KF>::Z1IY)8UCW2'.T 8X]Z"
MW&KRV6_<H:_KUUIESB!D:.>U+6_RYS)D8^O!JQX>UBXUBXN'9E^SQQ1  +@^
M81EJM2>'[.6/3TE:5_L)!B);D].OKT%%MH%I:6%U9PM,B7+EW97PP)]#VH!1
MJ\][Z?U^I5O;_4Y]:FT_3G@B-O )6:5-V\GHO7@>]-N=2U6;4+?3;;[/;W)M
MO/F9QO4'.-H_'O5R]\/VE]*LK27$4GE^4[12E3(GHWK1=>'[*Y6 *9H&@3RT
M>&0JVS^Z3W% W&IK_G_5B30M1;5=(ANY$"2-E7 Z9!P<5BC7[\VBR;H]QU7[
M+]S_ )9_X^];D6D6T"V:0&2*.TSL1'(#9'\7K563PU9R6C6_F3JIN3=;E?#!
M_8T!*-1I);_\,;-%5[*U^QVXA\^:;DG?,VYOSJQ0;K;4****!A1110 4444
M%%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4
M444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !11
M10 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
< !1110 4444 %%%% !1110 4444 %%%% '__V0$!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
