-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, GQGHih286ozjaIERV1sOoGCcWnjNFnSSoRbqJKI+yRB3rK/uUurRRYglvF6++Vxl xofxu+1XKDBU6NXZGsXllg== 0001178913-05-000928.txt : 20060322 0001178913-05-000928.hdr.sgml : 20060322 20050707123450 ACCESSION NUMBER: 0001178913-05-000928 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050707 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GILAT SATELLITE NETWORKS LTD CENTRAL INDEX KEY: 0000897322 STANDARD INDUSTRIAL CLASSIFICATION: RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663] IRS NUMBER: 000000000 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O GILAT SATELLITE NETWORKS INC STREET 2: 1651 OLD MEADOW RD CITY: MCLEAN STATE: VA ZIP: 22102 BUSINESS PHONE: 7037349401 MAIL ADDRESS: STREET 1: GILAT HOUSE YEGIA KAPAYIM STREET STREET 2: DANIV PARK CITY: KIRYAT ARYE PETAH TI STATE: L3 ZIP: 00000 CORRESP 1 filename1.htm CORRESP

July 7, 2005

BY EDGAR AND BY FEDERAL EXPRESS

Securities and Exchange Commission
450 Fifth Street, N.W., Mail Stop 4-6
Washington, D.C. 20549
Attn: Mr. Larry Spirgel

  Re: Form 20-F for Fiscal Year Ended December 31, 2004
Gilat Satellite Networks Ltd.
  Filed March 18, 2005
File No. 0-21218

Dear Mr. Spirgel:

        As discussed yesterday with SEC Staff Accountant Ms. Kathryn Jacobson, we expect to file our response to the Staff’s comment letter dated June 23, 2005, no later than July 20th, 2005. In order to provide the detailed responses requested, we require input from several of our subsidiaries, review of our management and review by our external auditors. We expect to complete this process in the next 10 business days.

        If this delay poses a problem or you have any questions or require additional information, please call me at 972-3-929-3020.

Sincerely,


/S/ Rachel Prishkolnik
——————————————
Rachel Prishkolnik, Adv.
Legal counsel & corporate secretary

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