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the Company is responsible for the adequacy and accuracy of the disclosure in the filings;
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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
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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.
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Sincerely,
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CAESARSTONE SDOT-YAM LTD.
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By:
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/s/ Yair Averbuch | ||
Name: Yair Averbuch
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Title: Chief Financial Officer
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