ITURAN LOCATION AND CONTROL LTD.
3 Hashikma Street
Azour, Israel
+972-3-5571314
January 8, 2018
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Tim Buchmiller
RE: Ituran Location and Control Ltd.
Registration Statement on Form F-3
File No. 333-222289
Ladies and Gentlemen:
Ituran Location and Control Ltd. hereby requests that the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form F-3 to become effective on January 9, 2018, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.
Very truly yours, Ituran Location and Control Ltd. | |||
By: | /s/ Eyal Sheratzky | ||
Eyal Sheratzky | |||
Co-Chief Executive Officer |