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SEC Company Response from GILAT SATELLITE NETWORKS LTD (GILT) (CIK 0000897322) (GILT) — Jan 14, 2010

GILAT SATELLITE NETWORKS LTD (GILT) (CIK 0000897322)
Date: Jan. 14, 2010 · CIK: 0000897322 · Accession: 0000910662-10-000021

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Referenced dates: January 14, 2010

Date
January 14, 2010
Author
Assistant Director
Form
CORRESP
Company
GILAT SATELLITE NETWORKS LTD (GILT) (CIK 0000897322)

Letter

January 14, 2010 VIA EDGAR Mr. Larry Spirgel Assistant Director Division of Corporation Finance Securities and Exchange Commission 100 F Street N.E. Washington D.C. 20549

Re: Gilat Satellite Networks Ltd. Form 20-F for Fiscal Year Ended December 31, 2008 File No. O-2128 ---------------

Dear Mr. Spirgel:

We are submitting this letter in response to the written comments of the Staff of the Securities and Exchange Commission (the "Commission") in a letter addressed to Mr. Ari Krashin, Chief Financial Officer of our Company, dated December 8, 2009, with respect to our Company's Annual Report on Form 20-F for the year ended December 31, 2008. Please be advised that in connection with the accompanying response letter dated January 14, 2010 from our counsel, Steven J. Glusband, of Carter Ledyard & Milburn LLP, we acknowledge that:

o we are responsible for the adequacy and accuracy of the disclosure in the filing;

o staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

o we may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
/s/Ari Krashin
Ari Krashin, Chief Financial Officer

Show Raw Text
<DOCUMENT>
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<TEXT>

[COMPANY LOGO]

                                                     January 14, 2010

VIA EDGAR

Mr. Larry Spirgel
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
100 F Street N.E.
Washington D.C.  20549

         Re:      Gilat Satellite Networks Ltd.
                  Form 20-F for Fiscal Year Ended December 31, 2008
                  File No. O-2128
                  ---------------

 Dear Mr. Spirgel:

We are submitting this letter in response to the written comments of the Staff
of the Securities and Exchange Commission (the "Commission") in a letter
addressed to Mr. Ari Krashin, Chief Financial Officer of our Company, dated
December 8, 2009, with respect to our Company's Annual Report on Form 20-F for
the year ended December 31, 2008. Please be advised that in connection with the
accompanying response letter dated January 14, 2010 from our counsel, Steven J.
Glusband, of Carter Ledyard & Milburn LLP, we acknowledge that:

     o    we are  responsible for the adequacy and accuracy of the disclosure in
          the filing;

     o    staff  comments or changes to disclosure in response to staff comments
          do not foreclose the Commission from taking any action with respect to
          the filing; and

     o    we may not  assert  staff  comments  as a  defense  in any  proceeding
          initiated by the Commission or any person under the federal securities
          laws of the United States.

                                    Very truly yours,

                                    /s/Ari Krashin
                                    Ari Krashin, Chief Financial Officer

Gilat Satellite Networks Ltd.
21 Yegia Kapayim St., Kiryat Arye
Petah Tikva 49130, Israel
Tel: (972)3 925-2000, Fax: (972)3 925-2222
www.gilat.com
</TEXT>
</DOCUMENT>