February 22, 2023
BY EDGAR | |
Securities and Exchange Commission | |
Division of Corporation Finance | |
Office of Manufacturing | |
100 F Street N.E. | |
Washington, D.C. 20549 | |
Attention: | Claire Erlanger |
Kevin Woody |
Re: | Elbit Systems Ltd. | |
Form 20-F for the Fiscal Year Ended December 31, 2021 | ||
Filed April 7, 2022 | ||
Response Letter dated February 14, 2023 | ||
File No. 000-28998 |
Dear Ms. Erlanger and Mr. Woody:
On behalf of Elbit Systems Ltd. (“Elbit”), I am writing to request an extension of the expected timing of Elbit’s response to the February 14, 2023 comment letter of the staff of the Division of Corporation Finance of the Securities and Exchange Commission on Elbit’s Annual Report on Form 20-F for the fiscal year ended December 31, 2021.
Due to the nature of the staff’s comments, Elbit would appreciate receiving approval from the staff to file its response on or about March 30, 2023.
Very truly yours, | |
/s/ Kobi Kagan | |
Kobi Kagan | |
Chief Financial Officer |
cc: Adam Fleisher, Partner, Cleary Gottlieb Steen & Hamilton LLP