KCPS Satellite Communications, Limited Partnership Inactive
Filed: 22 Jun 09, 12:00am
June 22, 2009
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attn: Peggy Kim, Special Counsel
| Re: | Gilat Satellite Networks Ltd. |
| Schedule TO filed June 8, 2009 |
| By KCPS Satellite Communications, Limited Partnership, |
| KCPS Satellite Holdings Ltd., and |
| KCPS PE Investment Management (2006) Ltd. |
| File No. 005-49455 |
Ladies and Gentlemen:
In connection with the response of KCPS Satellite Communications, Limited Partnership, KCPS Satellite Holdings Ltd. and KCPS PE Investment Management (2006) Ltd. (collectively, the “Bidder Group”) to the comment letter dated June 11, 2009 (the “Comment Letter”), setting forth the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), we hereby acknowledge that:
| — | The Bidder Group is responsible for the adequacy and accuracy of the disclosure in the filings related to the above-captioned 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 filings related to the above-captioned Schedule TO; and |
| — | The Bidder Group 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,
| KCPS SATELLITE COMMUNICATIONS, LIMITED PARTNERSHIP By: /s/ KCPS SATELLITE HOLDINGS LTD., its General Partner |
By: /s/Gilead Halevy —————————————— Gilead Halevy Director | By: /s/Gilad Shavit —————————————— Gilad Shavit Director |
| KCPS SATELLITE HOLDINGS LTD. By: /s/Gilead Halevy —————————————— Gilead Halevy Director | By: /s/Gilad Shavit —————————————— Gilad Shavit Director |
| KCPS PE INVESTMENT MANAGEMENT (2006) LTD. By: /s/Gilead Halevy —————————————— Gilead Halevy Director | By: /s/Yitzhak Raab —————————————— Yitzhak Raab CFO and Director |