Zohar Zisapel
24 Raoul Wallenberg Street
Tel-Aviv 69719
Israel
May 18, 2009 |
VIA EDGAR
United States Securities and Exchange Commission
Office of Mergers and Acquisitions
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-3628
Attention: Christina Chalk, Esq.
Re: | Radvision Ltd. Schedule TO-T filed April 30, 2009 by Zohar Zisapel Schedule TO-T/A filed May 11, 2009 SEC File No. 5-58761 |
Ladies and Gentlemen:
I am submitting this letter in response to the written comments of the Staff of the Securities and Exchange Commission (the “Commission”) with respect to the Schedule TO-T filed by me on April 30, 2009 (as amended from time to time the “Schedule TO”).
I hereby acknowledge that:
— | I am responsible for the adequacy and accuracy of the disclosure in the Schedule TO; |
— | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the Schedule TO; and |
— | I 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. |
Sincerely, By: /s/ Zohar Zisapel —————————————— Zohar Zisapel |