Matav – Cable System Media Ltd.
42 Pinkas Street
North Industrial Park
P.O. Box 13600
Netanya 42134, Israel
Tel: +972-9-8602221, Fax: +972-9-8602282
October 11, 2005
Via EDGAR & FACSIMILE
Mr. Larry Spirgel,
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549
| Re: | Matav – Cable System Media Ltd. Form 20-F for Fiscal Year Ended December 31, 2004 Filed June 30, 2005 File No. 0-28556 |
Dear Mr. Spirgel:
Matav – Cable System Media Ltd. (the “Company” or “we”) is submitting this letter further to the written comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated September 22, 2005 (the “Comment Letter”), with respect to the Company’s Annual Report on Form 20-F for fiscal year ended December 31, 2004.
In the Comment Letter, you requested to receive the Company’s responses thereto within 15 business days. As Mr. Gad Shaashua, the Company’s Controller, explained to you over the phone, in light of the holiday season in Israel, which started in late September and will end toward late October, reaching that deadline will be a very hard task. Accordingly, we kindly ask the Staff to postpone the due date for the Company’s response to the Comment Letter to November 17, 2005.
Would you please confirm our request.
Please do not hesitate to contact me at 972 (9) 860-2221 or Ido Zemach, Adv., of Goldfarb, Levy, Eran & Co., our Israeli outside counsel, at 972 (3) 608-9989 with any questions or comments you may have.
| Very truly yours, /s/ Tal Peres —————————————— Tal Peres, CFO Matav - Cable System Media Ltd. E-mail: tal.peres@matav.co.il |