August 15, 2019

Eli Yaffe
Chief Executive Officer
Eltek Ltd.
20 Ben Zion Gelis Street
Sgoola Industrial Zone
Petach Tikva 4927920, Israel

       Re: Eltek Ltd.
           Registration Statement on Form F-3
           Filed August 8, 2019
           File No. 333-233136

Dear Mr. Yaffe:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

       Please refer to Rule 461 regarding requests for acceleration. 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.

        You may contact Jeff Kauten, Attorney-Advisor, at (202) 551-3447, or in
his absence,
Jan Woo, Legal Branch Chief, at (202) 551-3453, with any questions. If you
require further
assistance, please contact Barbara C. Jacobs, Assistant Director, at (202)
551-3730.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Information Technologies
                                                            and Services
cc:    Steven J. Glusband