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Correspondence 0001140361-23-041240 from STRATASYS LTD. (SSYS)

STRATASYS LTD.
Date: Aug. 25, 2023 · CIK: 0001517396 · Accession: 0001140361-23-041240

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File numbers found in text: 333-272759

Date
August 25, 2023
Author
/s/ Viktor Sapezhnikov
Form
CORRESP
Company
STRATASYS LTD.

Letter

VIA EDGAR Division of Corporation Finance, Office of Manufacturing Attention: Mr. Matthew Crispino Stratasys Ltd. Amendment No. 1 to Registration Statement on Form F-4 Filed August 23, 2023 File No. 333-272759

Dear Mr. Crispino:

On behalf of our client, Stratasys Ltd. (the “Company”), set forth below is the response of the Company to the comments of the staff of the Division of Corporation Finance (the “Staff”) of the United States Securities and Exchange Commission (the “Commission”), communicated telephonically on August 24, 2023, with respect to the above-referenced Registration Statement on Form F-4 (the “Registration Statement”). For the Staff’s convenience, a description of the Staff’s comment is set forth below in bold, followed by the Company’s response. In connection with this letter, an amendment to the Registration Statement (“Amendment No. 2”) has been submitted to the Commission on the date hereof.

Background of the Merger, page 90

1.

Please revise your disclosure regarding the August 22, 2023 meeting with 3D Systems to provide additional details regarding the particular areas of concern that were communicated to 3D Systems during the meeting.

Response: In response to the Staff’s comment, the Company has revised the disclosure on pages 109-110 of the Amendment No. 2.

If you have any questions or require any additional information in connection with the filing, please do not hesitate to contact the undersigned at (212) 403-1122.

Sincerely,
/s/ Viktor Sapezhnikov

Show Raw Text
CORRESP
1
filename1.htm

    [Letterhead of Wachtell, Lipton, Rosen & Katz]

    August 25, 2023

    VIA EDGAR

    U.S. Securities and Exchange Commission

    100 F Street, N.E.

    Division of Corporation Finance, Office of Manufacturing

    Washington, D.C. 20549

    Attention: Mr. Matthew Crispino

            Re:

            Stratasys Ltd.

            Amendment No. 1 to Registration Statement on Form F-4

            Filed August 23, 2023

            File No. 333-272759

    Dear Mr. Crispino:

    On behalf of our client, Stratasys Ltd. (the “Company”), set forth below is the response of the Company to the comments of the staff of the Division of Corporation Finance (the “Staff”) of the United States Securities
      and Exchange Commission (the “Commission”), communicated telephonically on August 24, 2023, with respect to the above-referenced Registration Statement on Form F-4 (the “Registration Statement”).  For the Staff’s convenience, a description of the
      Staff’s comment is set forth below in bold, followed by the Company’s response.  In connection with this letter, an amendment to the Registration Statement (“Amendment No. 2”) has been submitted to the Commission on the date hereof.

    Background of the Merger, page 90

          1.

            Please revise your disclosure regarding the August 22, 2023 meeting with 3D Systems to provide additional details regarding the particular areas of concern that were communicated to 3D Systems during the
                meeting.

    Response:  In response to the Staff’s comment, the Company has revised the disclosure on pages 109-110 of the Amendment No. 2.

    If you have any questions or require any additional information in connection with the filing, please do not hesitate to contact the undersigned at (212) 403-1122.

            Sincerely,

            /s/ Viktor Sapezhnikov

            Viktor Sapezhnikov

            cc:

            Vered Ben Jacob, Adv., Chief Legal Officer, Stratasys Ltd.

            Eitan Zamir, Chief Financial Officer, Stratasys Ltd.

            Adam O. Emmerich, Esq., Wachtell, Lipton, Rosen & Katz

            J. David Chertok, Adv., Meitar Law Offices

            Jonathan M. Nathan, Adv., Meitar Law Offices

            Jonathan Atha, Adv., Meitar Law Offices