ECI TELECOM LTD.
30 Hasivim Street
Petah Tikva 49133, Israel
July 5, 2006
BY EDGAR AND FACSIMILE
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
| Re: | ECI Telecom Ltd. Form F-3 Registration Statements File Nos. 333-121314 and 333-134744 |
Dear Ladies and Gentlemen:
The undersigned hereby respectfully requests that, pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended, the Securities and Exchange Commission (the “Commission”) consent to the withdrawal of the above-referenced registration statements, together with all exhibits and amendments thereto (the “Registration Statements”) of ECI Telecom Ltd. (the “Company”) effective immediately. The Registration Statements relate to the Company’s ordinary shares.
The Company is seeking to withdraw the Registration Statements because it has decided not to effect public offerings pursuant to the Registration Statements. No securities were sold in connection with the offerings described in the Registration Statements.
Please do not hesitate to contact Ernest Wechsler of Kramer Levin Naftalis & Frankel LLP, our counsel, at (212) 715-9211 with any questions regarding this request for withdrawal.
Very truly yours,
ECI TELECOM LTD.
By: /s/ Martin Ossad
Martin Ossad
Corporate Vice President and General Counsel