SEC Comment Letter for CAMTEK LTD (CAMT) (CIK 0001109138) (CAMT) — Sep 1, 2015
CAMTEK LTD (CAMT) (CIK 0001109138)
Date: Sept. 1, 2015 · CIK: 0001109138 · Accession: 0000000000-15-043838
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File numbers found in text: 000-30664
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Mail Stop 3030 September 1, 2015 Via E -mail Moshe Eisenberg Chief Financial Officer Camtek Ltd. Ramat Gavriel Industr ial Zone P.O. BOX 544 Migdal Ha’Emek, Israel Re: Camtek Ltd. Form 20-F for the Fiscal Year Ended December 31, 2014 Filed March 18, 2015 File No. 000-30664 Dear Mr. Eisenberg : We have completed our review of your filing. We remind you that our commen ts or changes to disclo sure in response to our comment s do not foreclose the Commission from taking any action with respect to the company or the filing and the company 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. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/Brian Cascio Brian Cascio Accounting Branch Chief Office of Electronics and Machinery cc: Richard Gilden, Attorney