Correspondence 0001193125-23-233452 from CHECK POINT SOFTWARE TECHNOLOGIES LTD (CHKP) (CIK 0001015922) (CHKP)
CHECK POINT SOFTWARE TECHNOLOGIES LTD (CHKP) (CIK 0001015922)
Date: Sept. 12, 2023 · CIK: 0001015922 · Accession: 0001193125-23-233452
AI Filing Summary & Sentiment
File numbers found in text: 000-28584
Referenced dates: September 7, 2023
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CORRESP 1 filename1.htm CORRESP Wilson Sonsini Goodrich & Rosati Professional Corporation 1700 K Street NW Fifth Floor Washington, D.C. 20006-3817 O: 202.973.8800 F: 866.974.7329 September 12, 2023 via electronic filing U.S. Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, D.C. 20549 Attention: Laura Veator, Senior Staff Accountant Stephen Krikorian, Accounting Branch Chief 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 Ms. Veator and Mr. Krikorian: On behalf of our client, Check Point Software Technologies Ltd. (“Check Point” or the “Company”), we submit this letter in response to comments from the staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”) contained in its letter dated September 7, 2023, relating to the above-referenced Form 20-F for the Company’s fiscal year ended December 31, 2022 filed April 27, 2023. We have set out the comment from the Staff below in italicized, bold type and have followed the comment with the Company’s response. 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. The Company respectfully advises the Staff that it will include the requested information in its future Form 20-F filings. ***** AUSTIN BEIJING BOSTON BOULDER BRUSSELS HONG KONG LONDON LOS ANGELES NEW YORK PALO ALTO SALT LAKE CITY SAN DIEGO SAN FRANCISCO SEATTLE SHANGHAI WASHINGTON, DC WILMINGTON, DE Check Point September 12, 2023 Page 2 Please direct any questions regarding the Company’s responses to me at (650) 565-3574 or at rpavri@wsgr.com. Sincerely, WILSON SONSINI GOODRICH & ROSATI Professional Corporation /s/ Rezwan Pavri Rezwan Pavri cc: Roei Golan, Chief Financial Officer, Check Point Software Technologies Ltd. Shira Yashar, General Counsel, Check Point Software Technologies Ltd. Amy Caiazza, Wilson Sonsini Goodrich & Rosati, P.C.