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This 20-F/A filing for Polyrizon Ltd. for the fiscal year ended December 31, 2025, is an amendment filed on March 27, 2026, to revise management's conclusion regarding the effectiveness of the company's disclosure controls and procedures in Item 15. The filing confirms that management, with the participation of the CEO and CFO, concluded that disclosure controls and procedures were effective as of December 31, 2025. Management also concluded that internal control over financial reporting was effective as of that date, based on an assessment using the COSO framework. The company is an emerging growth company and foreign private issuer, following Israeli corporate governance practices instead of certain Nasdaq rules. The filing discloses a cybersecurity incident in October 2025 involving a fraudulent wire transfer of approximately $464,000 due to a business email compromise, which did not have a material impact on the business as of the report date. The company had 1,608,266 ordinary shares outstanding as of December 31, 2025. No financial statements or XBRL data are included in this amendment content.