ITURAN LOCATION AND CONTROL LTD.

3 Hashikma Street

Azour, Israel

+972-3-5571314

January 8, 2018

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Tim Buchmiller

RE:          Ituran Location and Control Ltd.

 Registration Statement on Form F-3

 File No. 333-222289

Ladies and Gentlemen:

Ituran Location and Control Ltd. hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form F-3 to become effective on January 9, 2018, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.

Very truly yours, Ituran Location and Control Ltd.
By:	/s/ Eyal Sheratzky
	Eyal Sheratzky
	Co-Chief Executive Officer