<SEC-DOCUMENT>0001178913-23-002262.txt : 20231019
<SEC-HEADER>0001178913-23-002262.hdr.sgml : 20231019
<ACCEPTANCE-DATETIME>20230621133746
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001178913-23-002262
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230621

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHECK POINT SOFTWARE TECHNOLOGIES LTD
		CENTRAL INDEX KEY:			0001015922
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				943229135
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5 HA' SOLELIM STREET
		CITY:			TEL AVIV, ISRAEL
		STATE:			L3
		ZIP:			67897
		BUSINESS PHONE:		650-628-2000

	MAIL ADDRESS:	
		STREET 1:		959 SKYWAY ROAD
		STREET 2:		SUITE 300
		CITY:			SAN CARLOS
		STATE:			CA
		ZIP:			94070
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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        <div style="line-height: 1.25; font-size: 12pt;"> <font style="font-size: 10pt;"><br>
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      <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">June 21, 2023</div>
      <div style="line-height: 1.25;">
        <div style="line-height: 1.25;"><br style="line-height: 1.25;">
        </div>
        <div style="line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-weight: bold;"><u>VIA EDGAR </u></div>
        <div style="line-height: 1.25;"><br style="line-height: 1.25;">
        </div>
      </div>
      <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">Ms. Laura Veator</div>
      <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">Mr. Stephen Krikorian</div>
      <div style="line-height: 1.25;">
        <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">United States Securities and Exchange Commission</div>
        <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">Division of Corporate Finance, Office of Technology</div>
        <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">100 F Street, NE</div>
        <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">Washington, D.C. 20549</div>
      </div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="line-height: 1.25;"><font style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">Re:</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">Check Point Software Technologies Ltd.</font></div>
      <div style="text-indent: 36pt; line-height: 1.25; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Form 20-F for the year ended December 31, 2022</div>
      <div style="text-indent: 36pt; line-height: 1.25; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Filed April 27, 2023</div>
      <div style="text-indent: 36pt; line-height: 1.25; font-family: 'Times New Roman',Times,serif; font-weight: bold;">File No. 000-28584</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="line-height: 1.25; font-size: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman',Times,serif; color: rgb(0, 0, 0);">Dear Ms. </font><font style="font-size: 10pt;">Laura Veator<font style="font-family: 'Times New Roman',Times,serif; color: rgb(0, 0, 0);"> and </font>Mr. Stephen Krikorian:</font></div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Check Point Software Technologies Ltd. (the &#8220;Company&#8221;) provides the following information in response to the
        comment contained in the correspondence of the staff (the &#8220;Staff&#8221;) of the U.S. Securities and Exchange Commission (the &#8220;Commission&#8221;), dated June 8, 2023, relating to the aforementioned Form&#160;20-F.&#160;For reference purposes, the text of your letter
        dated June 8, 2023, has been reproduced herein (in bold), with the Company&#8217;s response below.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-weight: bold;"><u>Form 20-F for the Fiscal Year ended December 31, 2022</u></div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-weight: bold;"><u>Consolidated Financial Statements</u></div>
      <div style="line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-weight: bold;"><u>Notes to Consolidated Financial Statements</u></div>
      <div style="line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-weight: bold;"><u>Note 4, Cash and Cash Equivalents, Short-Term Bank Deposits and Marketable Securities,
          Page F-28</u></div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <table cellspacing="0" cellpadding="0" id="z7445ba5bb9df4f43a664ee359f8ec814" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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            </td>
            <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-weight: bold;">1.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-weight: bold;">Please provide us with a breakdown of your marketable securities by the following categories, for each period presented. Please also
                revise your future 20-F filings to include this information. We refer you to ASC 320-10-50-1B.</div>
            </td>
          </tr>

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      <div style="line-height: 1.25;">&#160;</div>
      <table cellspacing="0" cellpadding="0" id="z995c378008594edb95ab1f2f8513a722" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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            <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">&#8226;</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-weight: bold;">Debt securities issued by the U.S. Treasury and other U.S. government agencies</div>
            </td>
          </tr>

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      <div style="line-height: 1.25;">&#160;</div>
      <table cellspacing="0" cellpadding="0" id="zfafcbfad7b804bd6b48f65bde64e93f0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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            <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">&#8226;</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-weight: bold;">Debt securities issued by other governments</div>
            </td>
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      <div style="line-height: 1.25;">&#160;</div>
      <table cellspacing="0" cellpadding="0" id="z97388d0139ba441891e6efc5d8b38d97" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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            <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">&#8226;</td>
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              <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif; font-weight: bold;">Corporate debt securities</div>
            </td>
          </tr>

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      <div style="line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;"> <br>
        <div style="line-height: 1.25;">June 21, 2023</div>
        <div style="line-height: 1.25;">Page 2</div>
      </div>
      <div style="line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;"><u> <br>
        </u></div>
      <div style="line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;"><u>Response:</u></div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; text-indent: 36pt; line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">We acknowledge the Staff&#8217;s comment and respectfully advise the Staff that we have
        provided below a breakdown of our marketable securities for each category requested by the Staff and for each period presented.&#160; We further respectfully advise the Staff that we will include this information in our future Form 20-F filings.</div>
      <div style="text-align: justify; text-indent: 36pt; line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;"> <br>
      </div>
      <div style="text-align: justify; line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">In Million USD </div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000; width: 100%;" id="z4b4bf269822d45e79ae393a51192e834" class="cfttable">

          <tr>
            <td valign="bottom" style="vertical-align: middle;">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: middle;" colspan="2">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom;" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: middle;" colspan="2">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom;" colspan="1" class="cftfncell">&#160;</td>
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              <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">&#160;</div>
            </td>
            <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);" colspan="6">
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">December 31,</div>
              <div style="line-height: 1.25;">
                <div style="text-align: center; line-height: 1.25;"> </div>
                <div style="line-height: 1.25;"><font style="line-height: 1.25;"> </font></div>
              </div>
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            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 2px;" colspan="1" class="cftfncell">&#160;</td>
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          <tr>
            <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px;">
              <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">&#160;</div>
            </td>
            <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);" colspan="2">
              <div style="text-align: center; line-height: 1.25; font-weight: bold;"> 2022</div>
              <div style="line-height: 1.25;">
                <div style="text-align: center; line-height: 1.25;"> </div>
                <div style="line-height: 1.25;"><font style="line-height: 1.25;"> </font></div>
              </div>
            </td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 2px;" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; padding-bottom: 2px;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);" colspan="2">
              <div style="text-align: center; line-height: 1.25; font-weight: bold;">2021</div>
              <div style="line-height: 1.25;">
                <div style="text-align: center; line-height: 1.25;"> </div>
                <div style="line-height: 1.25;"><font style="line-height: 1.25;"> </font></div>
              </div>
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            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; padding-bottom: 2px;" colspan="1" class="cftfncell">&#160;</td>
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              <div style="text-indent: -12pt; margin-left: 12pt; line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Marketable securities:</div>
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            <td valign="bottom" style="vertical-align: bottom; background-color: rgb(204, 238, 255);" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; background-color: rgb(204, 238, 255);" colspan="2">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; background-color: rgb(204, 238, 255);" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; background-color: rgb(204, 238, 255);" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; background-color: rgb(204, 238, 255);" colspan="2">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; background-color: rgb(204, 238, 255);" colspan="1" class="cftfncell">&#160;</td>
          </tr>
          <tr>
            <td valign="bottom" style="vertical-align: top; width: 76%;">
              <div style="margin-left: 12pt; line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Debt securities issued by the U.S. Treasury and other U.S. government agencies</div>
            </td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%;" colspan="1" class="cftcurrcell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1" class="cftnumcell">
              <div style="line-height: 1.25;">819.3</div>
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            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%;" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%;" colspan="1" class="cftcurrcell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1" class="cftnumcell">
              <div style="line-height: 1.25;">883.9</div>
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            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%;" colspan="1" class="cftfncell">&#160;</td>
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            <td valign="bottom" style="vertical-align: top; width: 76%; background-color: rgb(204, 238, 255);">
              <div style="text-indent: -12pt; margin-left: 24pt; line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Debt securities issued by other governments</div>
            </td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftcurrcell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1" class="cftnumcell">
              <div style="line-height: 1.25;">118.3</div>
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            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftcurrcell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1" class="cftnumcell">
              <div style="line-height: 1.25;">114.0</div>
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            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftfncell">&#160;</td>
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            <td valign="bottom" style="vertical-align: top; width: 76%; padding-bottom: 2px;">
              <div style="text-indent: -12pt; margin-left: 24pt; line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Corporate debt securities</div>
            </td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1" class="cftcurrcell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1" class="cftnumcell">
              <div style="line-height: 1.25;">1,938.5</div>
            </td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1" class="cftcurrcell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" colspan="1" class="cftnumcell">
              <div style="line-height: 1.25;">2,021.1</div>
            </td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; padding-bottom: 2px;" colspan="1" class="cftfncell">&#160;</td>
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            <td valign="bottom" style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255);">
              <div style="line-height: 1.25; font-family: Calibri,sans-serif;">&#160;</div>
            </td>
            <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftcurrcell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1" class="cftnumcell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftcurrcell">&#160;</td>
            <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" colspan="1" class="cftnumcell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" colspan="1" class="cftfncell">&#160;</td>
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          <tr>
            <td valign="bottom" style="vertical-align: top; width: 76%;">
              <div style="text-indent: -12pt; margin-left: 24pt; line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Total Marketable securities</div>
            </td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%;" colspan="1" class="cftcurrcell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1" class="cftnumcell">
              <div style="line-height: 1.25;">2,876.1</div>
            </td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%;" colspan="1" class="cftfncell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%;" colspan="1" class="cftguttercell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%;" colspan="1" class="cftcurrcell">&#160;</td>
            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; text-align: right; width: 9%;" colspan="1" class="cftnumcell">
              <div style="line-height: 1.25;">3,019.0</div>
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            <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%;" colspan="1" class="cftfncell">&#160;</td>
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      <div style="text-align: justify; line-height: 1.25; font-size: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman',Times,serif; color: rgb(0, 0, 0);">If you have any questions or
          comments with respect to the foregoing, please contact the undersigned at (972) 547716704 or by email at roeego@checkpoint.com, or Rezwan D. Pavri of Wilson Sonsini Goodrich&#160;&amp; Rosati, P.C., at (650) 565-3574 or by email at </font><font style="font-size: 10pt; font-family: 'Times New Roman',Times,serif; color: rgb(20, 136, 176);"><u>rpavri@wsgr.com</u></font><font style="font-size: 10pt; font-family: 'Times New Roman',Times,serif; color: rgb(0, 0, 0);">.</font></div>
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            <tr>
              <td valign="top" style="width: 50%;">&#160;</td>
              <td valign="top" style="width: 38%;" colspan="2">Sincerely,</td>
              <td valign="top" style="width: 12%;">&#160;</td>
            </tr>
            <tr>
              <td valign="top" style="width: 50%;" rowspan="1">&#160;</td>
              <td valign="top" style="width: 38%;" colspan="2" rowspan="1">&#160;</td>
              <td valign="top" style="width: 12%;" rowspan="1">&#160;</td>
            </tr>
            <tr>
              <td valign="top" style="width: 50%;" rowspan="1">&#160;</td>
              <td valign="top" style="width: 38%;" colspan="2" rowspan="1">Check Point Software Technologies Ltd. <br>
              </td>
              <td valign="top" style="width: 12%;" rowspan="1">&#160;</td>
            </tr>
            <tr>
              <td valign="top" style="width: 50%;">&#160;</td>
              <td valign="top" style="width: 3%;">&#160;</td>
              <td valign="top" style="width: 35%;">&#160;</td>
              <td valign="top" style="width: 12%;">&#160;</td>
            </tr>
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              <td valign="top" align="left" style="width: 50%; padding-bottom: 2px;"><br>
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              <td valign="top" style="width: 3%; padding-bottom: 2px;">
                <div align="left" style="margin-left: 0pt; text-indent: 0pt; margin-right: 0pt">By: </div>
              </td>
              <td valign="top" nowrap="nowrap" align="left" style="width: 35%; border-bottom: #000000 2px solid">/s/ Roei Golan</td>
              <td valign="top" style="width: 12%; padding-bottom: 2px;">&#160;</td>
            </tr>
            <tr>
              <td valign="top" style="width: 50%;">&#160;</td>
              <td valign="top" style="width: 3%;">&#160;</td>
              <td valign="bottom" nowrap="nowrap" align="left" style="width: 35%;">Roei Golan</td>
              <td valign="top" style="width: 12%;">&#160;</td>
            </tr>
            <tr>
              <td valign="top" style="width: 50%;">&#160;</td>
              <td valign="top" style="width: 3%;">&#160;</td>
              <td valign="top" style="width: 35%;">Chief Financial Officer</td>
              <td valign="top" style="width: 12%;">&#160;</td>
            </tr>

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      <br>
      <div style="line-height: 1.25;"><font style="font-family: 'Times New Roman',Times,serif; color: rgb(0, 0, 0);">cc:</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-family: 'Times New Roman',Times,serif;"><font style="color: rgb(0, 0, 0);">Shira Yashar,</font> Check Point Software Technologies Ltd<font style="color: rgb(0, 0, 0);">.</font></font></div>
      <div style="text-indent: 36pt; line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Rezwan D. Pavri, Wilson Sonsini Goodrich&#160;&amp; Rosati, P.C.</div>
      <div style="text-indent: 36pt; line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Tuvia J. Geffen, Naschitz, Brandes, Amir &amp; Co.</div>
      <div style="text-indent: 36pt; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">Eldan Levy<font style="color: rgb(0, 0, 0);">, Kost,
          Forer, Gabbay&#160;&amp; Kasierer, a Member of EY Global</font></div>
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