March 6, 2014
Securities and Exchange Commission
Division of Corporation Finance
110 F Street, N.E.
Washington, D.C. 20549
Annual Report (File No. 001-35464) on Form 20-F Initially Filed on March 25, 2013
Ladies and Gentlemen:
The Company hereby acknowledges that:
| · | the Company is responsible for the adequacy and accuracy of the disclosure in the filings; |
| · | Staff comments or changes to disclosure in response to staff comments do not foreclose the Securities and Exchange Commission (the “Commission”) from taking any action with respect to the filings; 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. |
Should you have any questions regarding this letter, please do not hesitate to contact Colin Diamond at (212) 819-8754 of White & Case LLP, counsel to the Company.
Sincerely, | |||
| CAESARSTONE SDOT-YAM LTD. | |||
| By: | /s/ Yair Averbuch | ||
| Name: Yair Averbuch | |||
| Title: Chief Financial Officer | |||
