August 14, 2006
Mr. Stephan Kirkorian
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Check Point Software Technologies Ltd. Form 20-F for Fiscal Year Ended December 31, 2005 Filed March 13, 2006 File No. 000-28584 |
Dear Mr. Kirkorian:
We are in receipt of your letter dated August 3, 2006 in reference to the above filing. We are in the process of reviewing your letter and gathering information to appropriately reply and provide the requested information. The requested information on Zone Labs pre-dates our acquisition. Accordingly, it will take some time to obtain the files.
As discussed today with Jason Niethamer of your office we anticipate being able to provide a complete response by September 6, 2006. In the event of an unexpected delay, we will of course contact your office.
Thank you for taking the time to review our filing. We look forward to working through your questions and comments.
Sincerely,
John Slavitt
General Counsel