SEC Company Response from LIPMAN ELECTRONIC ENGINEERING LTD (CIK 0001270484) — May 9, 2005

LIPMAN ELECTRONIC ENGINEERING LTD (CIK 0001270484)
Date: May 9, 2005 · CIK: 0001270484 · Accession: 0000950136-05-002636

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AI Filing Summary & Sentiment

File numbers found in text: 333-124328

Date

May 9, 2005

Author

Not clearly detected

Form

CORRESP

Company

LIPMAN ELECTRONIC ENGINEERING LTD (CIK 0001270484)

Letter

Securities and Exchange Commission 450 Fifth Street, NW Washington, D.C. 20549 LIPMAN ELECTRONIC ENGINEERING LTD. 11 Haamal Street, Park Afek Rosh Haayin 48092, Israel May 9, 2005 Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Barbara C. Jacobs Re: Lipman Electronic Engineering Ltd. - Registration Statement on Form F-3 (File No. 333-124328) ------------------------------

Re: Lipman Electronic Engineering Ltd. Registration Statement No. 333-124328

Dear Ms. Jacobs:

Lipman Electronic Engineering Ltd. hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form F-3 under the Securities Act of 1933, as amended, so that it will become effective at 3:00 p.m. New York time on May 10, 2005, or as soon thereafter as practicable.

Very truly yours,
Lipman Electronic Engineering Ltd.

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CORRESP
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                                             GLOBAL MARKETS & INVESTMENT BANKING

[MERRILL LYNCH LOGO]                         World Financial Center
                                             North Tower
                                             New York, New York 10281-1305
                                             212-449-6500

May 9, 2005

Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549

Re: Lipman Electronic Engineering Ltd.
    Registration Statement No. 333-124328

Gentlemen:

We hereby join the Company in requesting that the effective date for the
Registration Statement referred to above be accelerated so that it will be
declared effective at 3:00 p.m. e.d.t. on May 10, 2005, or as soon thereafter as
possible, pursuant to Rule 430A.

In connection with the foregoing, please be advised that the undersigned have
effected approximately the following distribution of copies of the Preliminary
Prospectus dated May 5, 2005.

N.Y.S.E./A.S.E.                                   1
Financial Services and Publications              15
N.A.S.D.                                          5
Underwriters                                      0
Dealers                                           0
Individuals & Corporations                      900
MLPF&S Inc. Branch Offices                      844
                                        -----------
    TOTAL                                     1,765 COPIES

          Very truly yours,

          MERRILL LYNCH & CO.
          MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED
          As Underwriter

          BY: MERRILL LYNCH, PIERCE, FENNER & SMITH INCORPORATED

          By: /s/ Hugh H. Haynes
              --------------------------
                    Hugh H. Haynes
                 Authorized Signatory

                       LIPMAN ELECTRONIC ENGINEERING LTD.
                           11 Haamal Street, Park Afek
                            Rosh Haayin 48092, Israel

May 9, 2005

Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Barbara C. Jacobs

Re:      Lipman Electronic Engineering Ltd. -
         Registration Statement on
         Form F-3 (File No. 333-124328)
         ------------------------------

Dear Ms. Jacobs:

         Lipman Electronic Engineering Ltd. hereby requests acceleration of the
effective date of the above-referenced Registration Statement on Form F-3 under
the Securities Act of 1933, as amended, so that it will become effective at 3:00
p.m. New York time on May 10, 2005, or as soon thereafter as practicable.

                                   Very truly yours,

                                   Lipman Electronic Engineering Ltd.

                                   By: /s/ Isaac Angel
                                       ----------------------------------------
                                       Isaac Angel
                                       President and Chief Executive Officer

SecProbe.io