<SEC-DOCUMENT>0001140361-23-041240.txt : 20231004
<SEC-HEADER>0001140361-23-041240.hdr.sgml : 20231004
<ACCEPTANCE-DATETIME>20230825075334
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-23-041240
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230825

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STRATASYS LTD.
		CENTRAL INDEX KEY:			0001517396
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER PERIPHERAL EQUIPMENT, NEC [3577]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		7665 COMMERCE WAY
		CITY:			EDEN PRAIRIE
		STATE:			MN
		ZIP:			55344
		BUSINESS PHONE:		972-8-931-4314

	MAIL ADDRESS:	
		STREET 1:		2 Holtzman Street
		STREET 2:		Science Park, P.O. Box 2496
		CITY:			Rehovot
		STATE:			l3
		ZIP:			76124

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OBJET LTD
		DATE OF NAME CHANGE:	20111118

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OBJET GEOMETRIES LTD
		DATE OF NAME CHANGE:	20110405
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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    <div style="text-align: center;">[Letterhead of Wachtell, Lipton, Rosen &amp; Katz]</div>
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    <div style="text-align: center;">August 25, 2023</div>
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    <div>VIA EDGAR</div>
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    <div>U.S. Securities and Exchange Commission</div>
    <div>100 F Street, N.E.</div>
    <div>Division of Corporation Finance, Office of Manufacturing</div>
    <div>Washington, D.C. 20549</div>
    <div>Attention: Mr. Matthew Crispino</div>
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            <div style="font-weight: bold;">Re:</div>
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            <div style="font-weight: bold;">Stratasys Ltd.</div>
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            <div style="font-weight: bold;">Amendment No. 1 to Registration Statement on Form F-4</div>
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            <div style="font-weight: bold;">Filed August 23, 2023</div>
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            <div style="font-weight: bold;">File No. 333-272759</div>
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    <div>Dear Mr. Crispino:</div>
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    <div style="text-indent: 36pt;">On behalf of our client, Stratasys Ltd. (the &#8220;Company&#8221;), set forth below is the response of the Company to the comments of the staff of the Division of Corporation Finance (the &#8220;Staff&#8221;) of the United States Securities
      and Exchange Commission (the &#8220;Commission&#8221;), communicated telephonically on August 24, 2023, with respect to the above-referenced Registration Statement on Form F-4 (the &#8220;Registration Statement&#8221;).&#160; For the Staff&#8217;s convenience, a description of the
      Staff&#8217;s comment is set forth below in bold, followed by the Company&#8217;s response.&#160; In connection with this letter, an amendment to the Registration Statement (&#8220;Amendment No. 2&#8221;) has been submitted to the Commission on the date hereof.</div>
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    <div style="text-indent: 36pt; font-weight: bold;"><u>Background of the Merger, page </u><u>90</u></div>
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          <td style="width: 36pt; vertical-align: top; font-weight: bold;">1.</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;"><u>Please revise your disclosure regarding the August 22, 2023 meeting with 3D Systems to provide additional details regarding the particular areas of concern that were communicated to 3D Systems during the
                meeting.</u></div>
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    <div style="margin-left: 36pt;"><font style="font-style: italic;"><u>Response</u></font>:&#160; In response to the Staff&#8217;s comment, the Company has revised the disclosure on pages 109-110 of the Amendment No. 2.</div>
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    <div style="text-indent: 36pt;">If you have any questions or require any additional information in connection with the filing, please do not hesitate to contact the undersigned at (212) 403-1122.</div>
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            <div>Sincerely,</div>
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            <div>/s/ Viktor Sapezhnikov</div>
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            <div>Viktor Sapezhnikov</div>
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            <div style="text-align: justify;">cc:</div>
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            <div style="text-align: justify;">Vered Ben Jacob, Adv.<font style="font-style: italic;">, Chief Legal Officer</font>, <font style="font-style: italic;">Stratasys Ltd.</font></div>
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            <div style="text-align: justify;">Eitan Zamir, <font style="font-style: italic;">Chief Financial Officer, Stratasys Ltd.</font></div>
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            <div style="text-align: justify;">Adam O. Emmerich, Esq., <font style="font-style: italic;">Wachtell, Lipton, Rosen &amp; Katz</font></div>
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            <div style="text-align: justify;">J. David Chertok, Adv., <font style="font-style: italic;">Meitar Law Offices</font></div>
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            <div style="text-align: justify;">Jonathan M. Nathan, Adv., <font style="font-style: italic;">Meitar Law Offices</font></div>
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          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 97%; vertical-align: top;">
            <div style="text-align: justify;">Jonathan Atha, Adv., <font style="font-style: italic;">Meitar Law Offices</font></div>
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