<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001641172-25-010274</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Siboni Haim -->
          <cik>0001731280</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>7</amendmentNo>
      <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>03/31/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001691221</issuerCik>
        <issuerName>Foresight Autonomous Holdings Ltd.</issuerName>
        <issuerCusips>
          <issuerCusipNumber>345523401</issuerCusipNumber>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>7 Golda Meir</com:street1>
          <com:city>Ness Ziona</com:city>
          <com:stateOrCountry>L3</com:stateOrCountry>
          <com:zipCode>741001</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(d)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>Haim Siboni</reportingPersonName>
      <citizenshipOrOrganization>L3</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>2194765.00</soleVotingPower>
        <sharedVotingPower>4974398.00</sharedVotingPower>
        <soleDispositivePower>2194765.00</soleDispositivePower>
        <sharedDispositivePower>4974398.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>7169163.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>3.3</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>1. Consists of 642,861 Ordinary Shares owned by Haim Siboni and 107,190 restricted share units ("RSUs") that vest within 60 days of March 31, 2026, and options to purchase 1,444,714 Ordinary Shares that are already vested as of March 31, 2026, owned by Haim Siboni. Haim Siboni also owns 535,663 RSUs that will not vest within 60 days of March 31, 2026.

2. Consists of 4,974,398 Ordinary Shares owned by Magna - B.S.P. Ltd. Haim Siboni is the chief executive officer and a director of Magna - B.S.P. Ltd.

3. Based on 215,986,625 Ordinary Shares outstanding as of March 31, 2026.</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Magna - B.S.P. Ltd.</reportingPersonName>
      <citizenshipOrOrganization>L3</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>4974398.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>4974398.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>4974398.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>2.3</classPercent>
      <typeOfReportingPerson>CO</typeOfReportingPerson>
      <comments>1. Consists of 4,974,398 Ordinary Shares owned by Magna - B.S.P. Ltd.

2. Based on 215,986,625 Ordinary Shares outstanding as of March 31, 2026.</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Foresight Autonomous Holdings Ltd.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>7 Golda Meir Ness Ziona 741001 Israel</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>This Statement is filed on behalf of Haim Siboni and Magna - B.S.P. Ltd. (the "Reporting Persons").</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>The address of the Reporting Persons is:

Rotem Industrial Park D.N. Arava,
Arava, 86800 Israel</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Haim Siboni is a citizen of the State of Israel.
Magna - B.S.P. Ltd. is incorporated in the State of Israel.</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>7,169,163 shares</amountBeneficiallyOwned>
        <classPercent>3.3</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>Haim Siboni has sole power to vote or to direct the vote of the underlying 642,861 Ordinary Shares owned by Haim Siboni and 107,190 restricted share units ("RSUs") that vest within 60 days of March 31, 2026, and options to purchase 1,444,714 Ordinary Shares that are already vested as of March 31, 2026, owned by Haim Siboni. Haim Siboni also owns 535,663 RSUs that will not vest within 60 days of March 31, 2026.</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>Shared power to vote or direct the vote: 7,169,163</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>Haim Siboni has sole power to vote or to direct the vote of the underlying 642,861 Ordinary Shares owned by Haim Siboni and 107,190 restricted share units ("RSUs") that vest within 60 days of March 31, 2026, and options to purchase 1,444,714 Ordinary Shares that are already vested as of March 31, 2026, owned by Haim Siboni. Haim Siboni also owns 535,663 RSUs that will not vest within 60 days of March 31, 2026.</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>Shared power to dispose or to direct the disposition of: 2,194,765</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>N</notApplicableFlag>
        <classOwnership5PercentOrLess>Y</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>Y</notApplicableFlag>
      </item10>
    </items>
    <exhibitInfo>A. Joint Filing Agreement, dated as of May 14, 2026, by and between Haim Siboni and Magna - B.S.P. Ltd.</exhibitInfo>
    <signatureInformation>
      <reportingPersonName>Haim Siboni</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Haim Siboni</signature>
        <title>Haim Siboni</title>
        <date>05/14/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Magna - B.S.P. Ltd.</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Haim Siboni</signature>
        <title>Chief Executive Officer</title>
        <date>05/14/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>

</edgarSubmission>
