-----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, SOm85by8FcD7IY17Oop7+5QnhYv98cMl8XixqRyXy7NGAHA3SpLp8QZm7mr1L1SK THhqexBXvxiqLB5ltpwiww== 0001178913-05-001339.txt : 20060322 0001178913-05-001339.hdr.sgml : 20060322 20050920142615 ACCESSION NUMBER: 0001178913-05-001339 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050920 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

Sepetember 20, 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, 200
5File No. 0-21218

Dear Mr. Spirgel:

As concluded in my conversation held today with SEC Staff Accountant Ms. Kathryn Jacobson, we will file our response to the Staff’s comment letter dated August 19, 2005 no later than November 7, 2005.

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

Sincerely,

Rachel Prishkolnik, Adv.
Legal counsel & corporate secretary

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