SEC Company Response from AROTECH CORP (CIK 0000916529) — Nov 16, 2005

AROTECH CORP (CIK 0000916529)
Date: Nov. 16, 2005 · CIK: 0000916529 · Accession: 0001144204-05-036306

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AI Filing Summary & Sentiment

File numbers found in text: 333-124959

Date

Nov. 16, 2005

Author

CORPORATION

Form

CORRESP

Company

AROTECH CORP (CIK 0000916529)

Letter

Securities and Exchange Commission Attention: Mr. Tom Jones Re: Arotech Corporation Registration Statement on Form S-3 File No. 333-124959

Dear Mr. Jones:

We hereby request that the effectiveness of the above-referenced Registration Statement on Form S-3 be accelerated to November 16, 2005 at 4:00 p.m. e.s.t., or as soon thereafter as practicable.

In connection with this request, we acknowledge the following:

(i)

should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, its does not foreclose the Commission from taking any action with respect to the filing;

(ii)

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve us from our full responsibility for the adequacy and accuracy of the disclosure in the filing; and

(iii)

we may not assert the declaration of effectiveness 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,
AROTECH
CORPORATION

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CORRESP
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filename1.htm

      Unassociated Document

              Arotech
                Corporation

              354
                Industry Drive

              Auburn,
                Alabama 36830

              Tel:
                (334) 502-9001 Fax: (334) 502-3008

              http://www.arotech.com

              Writer’s
                direct dial: +972-2-990-6612

              Robert
                S. Ehrlich

              Writer’s
                direct fax: +972-2-990-6688

              Chairman,
                President and Chief Executive Officer

              Writer’s
                e-mail: ehrlich@arotech.com

    November
      16, 2005

    VIA
      FACSIMILE

    +1-202-942-9585

    Securities
      and Exchange Commission

    Judiciary
      Plaza

    450
      Fifth
      Street, N.W.

    Washington,
      D.C. 20549

    Attention: Mr.
      Tom Jones

                Re:

                Arotech
                  Corporation

              Registration Statement on Form
                S-3

              File No. 333-124959

    Dear
      Mr.
      Jones:

    We
      hereby
      request that the effectiveness of the above-referenced Registration Statement
      on
      Form S-3 be accelerated to November 16, 2005 at 4:00 p.m. e.s.t., or as soon
      thereafter as practicable.

    In
      connection with this request, we acknowledge the following:

              (i)

              should
                the Securities and Exchange Commission (the “Commission”) or the staff,
                acting pursuant to delegated authority, declare the filing effective,
                its
                does not foreclose the Commission from taking any action with respect
                to
                the filing;

              (ii)

              the
                action of the Commission or the staff, acting pursuant to delegated
                authority, in declaring the filing effective, does not relieve us
                from our
                full responsibility for the adequacy and accuracy of the disclosure
                in the
                filing; and

              (iii)

              we
                may not assert the declaration of effectiveness 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,

            AROTECH
              CORPORATION

            By:
            /s/ Robert
              S. Ehrlich

              Name: Robert
              S. Ehrlich

                Title:
                  Chairman, President and Chief Executive
                  Officer

SecProbe.io