SEC Comment Letter 0000000000-23-006156 to CHECK POINT SOFTWARE TECHNOLOGIES LTD (CHKP) (CIK 0001015922) (CHKP)
CHECK POINT SOFTWARE TECHNOLOGIES LTD (CHKP) (CIK 0001015922)
Date: June 8, 2023 · CIK: 0001015922 · Accession: 0000000000-23-006156
AI Filing Summary & Sentiment
File numbers found in text: 000-28584
Letter
United States securities and exchange commission logo June 8, 2023 Roei Golan Chief Financial Officer Check Point Software Technologies Ltd. 5 Shlomo Kaplan Street Tel Aviv 6789159 , Israel Re:Check Point Software Technologies Ltd. Form 20-F for the Fiscal Year Ended December 31, 2022 Filed April 27, 2023 File No. 000-28584 Dear Roei Golan: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 20-F for the Fiscal Year Ended December 31, 2022 Consolidated Financial Statements Notes to Consolidated Financial Statements Note 4 Cash and Cash Equivalents, Short-Term Bank Deposits and Marketable Securities, page F-28 1.Please provide us with a breakdown of your marketable securities by the following categories, for each period presented. Please also revise your future 20-F filings to include this information. We refer you to ASC 320-10-50-1B.
•Debt securities issued by the U.S. Treasury and other U.S. government agencies •Debt securities issued by other governments •Corporate debt securities
In closing, we remind you that the company and its management are responsible for the
FirstName LastNameRoei Golan Comapany NameCheck Point Software Technologies Ltd. June 8, 2023 Page 2 FirstName LastName Roei Golan Check Point Software Technologies Ltd. June 8, 2023 Page 2 accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Laura Veator, Senior Staff Accountant, at (202)-551-3716 or Stephen Krikorian, Accounting Branch Chief, at (202)-551-3488 with any questions. Sincerely, Division of Corporation Finance Office of Technology
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United States securities and exchange commission logo
June 8, 2023
Roei Golan
Chief Financial Officer
Check Point Software Technologies Ltd.
5 Shlomo Kaplan Street
Tel Aviv 6789159 , Israel
Re:Check Point Software Technologies Ltd.
Form 20-F for the Fiscal Year Ended December 31, 2022
Filed April 27, 2023
File No. 000-28584
Dear Roei Golan:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 20-F for the Fiscal Year Ended December 31, 2022
Consolidated Financial Statements
Notes to Consolidated Financial Statements
Note 4 Cash and Cash Equivalents, Short-Term Bank Deposits and Marketable Securities, page
F-28
1.Please provide us with a breakdown of your marketable securities by the following
categories, for each period presented. Please also revise your future 20-F filings to
include this information. We refer you to ASC 320-10-50-1B.
•Debt securities issued by the U.S. Treasury and other U.S. government agencies
•Debt securities issued by other governments
•Corporate debt securities
In closing, we remind you that the company and its management are responsible for the
FirstName LastNameRoei Golan
Comapany NameCheck Point Software Technologies Ltd.
June 8, 2023 Page 2
FirstName LastName
Roei Golan
Check Point Software Technologies Ltd.
June 8, 2023
Page 2
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
You may contact Laura Veator, Senior Staff Accountant, at (202)-551-3716 or Stephen
Krikorian, Accounting Branch Chief, at (202)-551-3488 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology