Corresp

-----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, AbvZBq2vGpRqNURYHHGKrDYCzr42oAMNDbctt4W9/ajm7fHYdmoAdj3BEgO4gO3P +FEab4pncRhqEZMWO9+j9g== 0001178913-09-002241.txt : 20091210 0001178913-09-002241.hdr.sgml : 20091210 20090923085708 ACCESSION NUMBER: 0001178913-09-002241 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090923 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pointer Telocation Ltd CENTRAL INDEX KEY: 0000920532 STANDARD INDUSTRIAL CLASSIFICATION: RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663] IRS NUMBER: 000000000 STATE OF INCORPORATION: L3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 KORAZIN STREET CITY: GIVATAYIM STATE: L3 ZIP: 53583 BUSINESS PHONE: 97235723111 MAIL ADDRESS: STREET 1: 1 KORAZIN STREET CITY: GIVATAYIM STATE: L3 ZIP: 53583 FORMER COMPANY: FORMER CONFORMED NAME: NEXUS TELOCATION SYSTEMS LTD DATE OF NAME CHANGE: 19980623 FORMER COMPANY: FORMER CONFORMED NAME: NEXUS TELECOMMUNICATIONS SYSTEMS LTD DATE OF NAME CHANGE: 19980112 CORRESP 1 filename1.htm Corresp

YIGAL ARNON & CO.
ADVOCATES AND NOTARY

	Tel Aviv		September 23, 2009
	Ref.		let. to SEC

Direct Dial:

972-3-608-7720

Direct Fax:

972-3-608-7713 or -7714

E-mail:

odelia@arnon.co.il

To:	Through Edgar

Mr. Larry Spirgel
Assistant Director
Securities and Exchange Commission
100 F St. NE
Washington D.C., 20549
USA

Dear Mr. Spirgel,

Re:

Pointer Telocation Ltd.

I am approaching you on behalf of my client Pointer Telocation Ltd. (“Pointer”).

On September 21, 2009, Pointer received a letter from the Securities and Exchange Commission, dated September 14, 2009, requesting a number of clarifications to the Form 20-F for the year ended December 31, 2008, filed by Pointer.

Pointer would like to request an extension to the period of response to the above said letter until October 20, 2009.

Thank you in advance for your cooperation.

Please send your response directly to me to fax number +972-3-6087723 or by e-mail to Odelia@arnon.co.il

Sincerely,

/s/ Odelia Sidi, Adv.

cc: Ms. Inessa Kessman, Senior Staff Accountant

Tel Aviv: Jerusalem:	1 Azrieli Center, Tel Aviv 67021 31 Hillel Street, Jerusalem 94581	Tel. (+972) 3-608-7777 Tel. (+972) 2-623-9239	Fax. (+972) 3-608-7724 Fax. (+972) 2-623-9233

	www.arnon.co.il	info@arnon.co.il

-----END PRIVACY-ENHANCED MESSAGE-----