SEC Comment Letter 0000000000-23-009930 to CHECK POINT SOFTWARE TECHNOLOGIES LTD (CHKP) (CIK 0001015922) (CHKP)
CHECK POINT SOFTWARE TECHNOLOGIES LTD (CHKP) (CIK 0001015922)
Date: Sept. 7, 2023 · CIK: 0001015922 · Accession: 0000000000-23-009930
AI Filing Summary & Sentiment
File numbers found in text: 000-28584
Letter
United States securities and exchange commission logo September 7, 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 reviewed your August 4, 2023 response to our comment letter 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. Unless we note otherwise, our references to prior comments are to comments in our July 12, 2023 letter. Form 20-F for the Fiscal Year Ended December 31, 2022 Item 3. Key Information Risk Factors, page 4 1.In future 20-F filings, please include a discussion addressing the risk that the Company may be deemed an investment company, your reliance on Rule 3a-8, and the consequences if you do not comply with the rule’s conditions. You may contact Laura Veator, Senior Staff Accountant, at (202)-551-3716 or Stephen Krikorian, Accounting Branch Chief, at (202)-551-3488 if you have questions regarding comments on the financial statements and related matters.
FirstName LastNameRoei Golan Comapany NameCheck Point Software Technologies Ltd. September 7, 2023 Page 2 FirstName LastName Roei Golan Check Point Software Technologies Ltd. September 7, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Technology
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United States securities and exchange commission logo
September 7, 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 reviewed your August 4, 2023 response to our comment letter 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. Unless we note otherwise, our references to prior comments are to comments in our
July 12, 2023 letter.
Form 20-F for the Fiscal Year Ended December 31, 2022
Item 3. Key Information
Risk Factors, page 4
1.In future 20-F filings, please include a discussion addressing the risk that the Company
may be deemed an investment company, your reliance on Rule 3a-8, and the
consequences if you do not comply with the rule’s conditions.
You may contact Laura Veator, Senior Staff Accountant, at (202)-551-3716 or Stephen
Krikorian, Accounting Branch Chief, at (202)-551-3488 if you have questions regarding
comments on the financial statements and related matters.
FirstName LastNameRoei Golan
Comapany NameCheck Point Software Technologies Ltd.
September 7, 2023 Page 2
FirstName LastName
Roei Golan
Check Point Software Technologies Ltd.
September 7, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Technology