Advanced Technology Center
PO Box 539
| Haifa, 31053 Israel |
August 6, 2008
Via EDGAR
Mr. Joseph A. Foti
Senior Assistant Chief Accountant, Division of Corporate Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3561
Washington, D.C. 20549
Dear Mr. Foti:
This is to acknowledge that the staff of the Securities and Exchange Commission has agreed to extend the deadline to respond to the comment letter addressed to us dated July 31, 2008, to September 19, 2008.
| Sincerely, |
| |
/s/ Joseph Gaspar | |
Joseph Gaspar | |
Chief Financial Officer | |
cc: | Claire Erlanger |
| U.S. Securities and Exchange Commission |
| David Block Temin |
| Elbit Systems Ltd. |
| Henry I. Rothman |
| Tim I. Kahler |
| Elizabeth Y. Cho |
| Troutman Sanders LLP |