April 5, 2013
Securities and Exchange Commission
Division of Corporation Finance
110 F Street, N.E.
Washington, D.C. 20549
Re: | Caesarstone Sdot-Yam Ltd. | |
Registration Statement on Form F-3 (File No. 333-187645) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Caesarstone Sdot-Yam Ltd. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form F-3 (File No. 333-187645), as amended, to 4:00 p.m., Eastern Time, on Friday, April 5, 2013, or as soon thereafter as practicable.
The Company hereby acknowledges that:
· | the Company is responsible for the adequacy and accuracy of the disclosure in the filings; |
· | staff comments or changes to disclosure in response to staff comments do not foreclose the Securities and Exchange Commission (the “Commission”) from taking any action with respect to the filings; 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. |
Should you have any questions regarding this letter, please do not hesitate to contact Colin Diamond at (212) 819-8754 or Sarah Rizzo at (212) 819-8529 of White & Case LLP, counsel to the Company.
Sincerely, | |||
CAESARSTONE SDOT-YAM LTD. | |||
By: | /s/ Yair Averbuch | ||
Name: | Yair Averbuch | ||
Title: | Chief Financial Officer |