R.V.B. HOLDINGS LTD.
Tel Aviv, July 26, 2012
VIA EDGAR
Patrick Gilmore
Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: R.V.B. Holdings Ltd.
Form 20-F for the Fiscal Year Ended December 31, 2011
Filed April 30, 2012
File No. 000-29884
Dear Mr. Gilmore:
In connection with the Company’s responses to the comment letter relating to the above referenced filing (the “Filing”), the Company hereby acknowledges that:
| | · | the Company is responsible for the adequacy and accuracy of the disclosure in the Filing; |
| | · | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the Filing; and |
| | · | the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| | Very Truly Yours, /s/ Ofer Naveh Ofer Naveh, Chief Financial Officer. |
