SEC Comment Letter for STRATASYS LTD. (SSYS) (CIK 0001517396) (SSYS) — Feb 23, 2016
STRATASYS LTD. (SSYS) (CIK 0001517396)
Date: Feb. 23, 2016 · CIK: 0001517396 · Accession: 0000000000-16-066031
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File numbers found in text: 001-35751
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Mail Stop 4561 February 23, 2016 David Reis Chief Executive Officer Stratasys Ltd. 7665 Commerce Way Eden Prairie, MN 55344 Re: Stratasys Ltd. Form 20-F for Fiscal Year Ended December 31, 2014 Filed March 3 , 2015 File No. 001-35751 Dear Mr. Reis: We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments 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 includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/Mark P.. shuman Mark P. Shuman Branch Chief —Legal Office of Information Technologies and Services