SEC Comment Letter for GILAT SATELLITE NETWORKS LTD (GILT) (CIK 0000897322) (GILT) — Jan 10, 2008
GILAT SATELLITE NETWORKS LTD (GILT) (CIK 0000897322)
Date: Jan. 10, 2008 · CIK: 0000897322 · Accession: 0000000000-08-001690
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3720
January 9, 2008
VIA INTERNATIONAL MAIL AND FAX (972)-3-925-2222
Ms. Tal Payne
Vice President, Finance Gilat Satellite Networks Ltd. Gilat House 21 Yegia Kapayim Street Kiryat Arye Peta Tikva 49130 Israel
Re: Gilat Satellite Networks Ltd.
Form 20-F for Fiscal Year Ended December 31, 2006
Filed March 28, 2007
File No. 0-21218
Dear Ms. Payne:
We have completed our review of your Form 20-F and related filings and do not,
at this time, have any further comments. S i n c e r e l y , L a r r y S p i r g e l A s s i s t a n t D i r e c t o r