United States securities and exchange commission logo





                          August 1, 2022

       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 July 27, 2022
                                                            File No. 333-266346

       Dear Mr. Yaffe:

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

               Please refer to Rules 460 and 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.

                                                        Please contact Gregory
Herbers at 202-551-8028 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Manufacturing
       cc:                                              Steven J. Glusband