TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 13, 2022 Adi Sfadia Chief Executive Officer Gilat Satellite Networks Ltd. Gilat House 21 Yegia Kapayim Street, Kiryat Arye Petah Tikva 4913020, Israel Re: Gilat Satellite Networks Ltd. Registration Statement on Form F-3 Filed July 7, 2022 File No. 333-266044 Dear Mr. Sfadia: 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