SEC Comment Letter 0000000000-23-009420 to Caesarstone Ltd. (CSTE) (CIK 0001504379) (CSTE)
Caesarstone Ltd. (CSTE) (CIK 0001504379)
Date: Aug. 28, 2023 · CIK: 0001504379 · Accession: 0000000000-23-009420
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File numbers found in text: 001-35464
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United States securities and exchange commission logo
August 28, 2023
Nahum Trost
Chief Financial Officer
Caesarstone Ltd.
Kibbutz Sdot-Yam
MP Menashe, 3780400
Israel
Re:Caesarstone Ltd.
Form 20-F for the Year Ended December 31, 2022
File No. 001-35464
Dear Nahum Trost:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing