<SEC-DOCUMENT>0001178913-26-001675.txt : 20260325
<SEC-HEADER>0001178913-26-001675.hdr.sgml : 20260325
<ACCEPTANCE-DATETIME>20260325064650
ACCESSION NUMBER:		0001178913-26-001675
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20260318
FILED AS OF DATE:		20260325
DATE AS OF CHANGE:		20260325

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Sheratzki Shahar
		CENTRAL INDEX KEY:			0002120754
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-32618
		FILM NUMBER:		26788312

	MAIL ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		HASHIKMA 3 ST
		CITY:			AZOR
		PROVINCE COUNTRY:   	L3
		ZIP:			5800182

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Ituran Location & Control Ltd.
		CENTRAL INDEX KEY:			0001337117
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-ELECTRONIC PARTS & EQUIPMENT, NEC [5065]
		ORGANIZATION NAME:           	07 Trade & Services
		EIN:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		3 HASHIKMA STREET
		CITY:			AZOUR
		PROVINCE COUNTRY:   	L3
		ZIP:			5800182
		BUSINESS PHONE:		972-3-557-1333

	MAIL ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		3 HASHIKMA STREET
		CITY:			AZOUR
		PROVINCE COUNTRY:   	L3
		ZIP:			5800182
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    <periodOfReport>2026-03-18</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001337117</issuerCik>
        <issuerName>Ituran Location &amp; Control Ltd.</issuerName>
        <issuerTradingSymbol>ITRN</issuerTradingSymbol>
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            <rptOwnerCik>0002120754</rptOwnerCik>
            <rptOwnerName>Sheratzki Shahar</rptOwnerName>
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            <rptOwnerCountry>L3</rptOwnerCountry>
            <rptOwnerZipCode>5800182</rptOwnerZipCode>
            <rptOwnerStateDescription>ISRAEL</rptOwnerStateDescription>
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            <officerTitle>VP Business Operations</officerTitle>
            <otherText></otherText>
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    <remarks>[Exhibit 24 - Power of Attorney.]</remarks>

    <ownerSignature>
        <signatureName>/s/ Matan Omer - Attorney-in-Fact</signatureName>
        <signatureDate>2026-03-18</signatureDate>
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<DESCRIPTION>EXHIBIT 24
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    <div style="text-align: right; line-height: 1.25; font-family: 'Times New Roman',Times,serif; font-weight: bold;"><u>Exhibit 24</u></div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="text-align: center; line-height: 1.25; font-weight: bold;">POWER OF ATTORNEY</div>
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    <div style="text-align: justify; line-height: 1.25;"><font style="font-weight: bold;">KNOW ALL BY THESE PRESENTS, </font>that
      the undersigned hereby constitutes and appoints Matan Omer of Ituran Location and Control Ltd., At Hashikma 3 St. Azor Israel (the "<font style="font-weight: bold;">Company</font>"),
      acting singly, and with full power of substitution or revocation, the undersigned&#8217;s true and lawful attorney-in-fact (being referred to herein as the &#8220;<font style="font-weight: bold;">Attorney-in-
        Fact</font>&#8221;), with full power to act for the undersigned and in the undersigned's name, place and stead, in any and all capacities, to:</div>
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          <td style="width: 18pt; vertical-align: top;">1.</td>
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            <div>prepare, execute and submit to the SEC, and/or any national securities exchange on which the Company securities are listed, any and all reports (including any
              amendments thereto) the undersigned is required to file with the SEC under Section 16 of the Exchange Act or any rule or regulation thereunder, with respect to any security of the Company, including Forms 3, 4 and 5; and</div>
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          <td style="width: 18pt; vertical-align: top;">2.</td>
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            <div>obtain, as the undersigned's representative and on the undersigned's behalf, information regarding transactions in the Company's equity securities from any third party,
              including the Company and any brokers, dealers, administrators and trustees, and the undersigned hereby authorizes any such third party to release any such information to the Attorney-in-Fact.</div>
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    <div style="text-align: justify; text-indent: 36pt; line-height: 1.25;"><u>The undersigned acknowledges that</u>:</div>
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          <td style="width: 18pt; vertical-align: top;">1.</td>
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            <div>This Power of Attorney authorizes, but does not require, the Attorney-in-Fact to act in his or her discretion on information provided to such Attorney-in-Fact without
              independent verification of such information;</div>
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    <div style="line-height: 1.25">&#160;</div>
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          <td style="width: 18pt; vertical-align: top;">2.</td>
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            <div>Any documents prepared or executed by the Attorney-in-Fact on behalf of the undersigned pursuant to this Power of Attorney will be in such form and will contain such
              information as the Attorney-in-Fact, in his or her discretion, deems necessary or desirable;</div>
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          <td style="width: 18pt; vertical-align: top;">3.</td>
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            <div>Neither the Company nor the Attorney-in-Fact assumes any liability for the undersigned's responsibility to comply with the requirements of Section 16 of the Exchange
              Act, any liability of the undersigned for any failure to comply with such requirements, or any liability of the undersigned for disgorgement of profits under Section 16(b) of the Exchange Act; and</div>
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          <td style="width: 18pt; vertical-align: top;">4.</td>
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            <div>This Power of Attorney does not relieve the undersigned from responsibility for compliance with the undersigned's obligations under Section 16 of the Exchange Act,
              including, without limitation, the reporting requirements under Section 16 of the Exchange Act.&#160;</div>
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    <div style="line-height: 1.25">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; line-height: 1.25;">The undersigned hereby grants to the Attorney-in-Fact full power and authority to do and perform any and every act
      whatsoever requisite, necessary, or proper to be done in the exercise of any of the rights and powers herein granted, as fully to all intents and purposes as the undersigned might or could do if personally present, with full power of substitution or
      revocation, hereby ratifying and confirming all that such Attorney- in-Fact, or such Attorney-in-Fact&#8217;s substitute or substitutes, shall lawfully do or cause to be done by virtue of this power of attorney and the rights and powers herein granted.</div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; line-height: 1.25;">This Power of Attorney shall remain in full force and effect until the undersigned is no longer required to file
      Forms 4 or 5 with respect to the undersigned's holdings of and transactions in securities of the Company, unless earlier revoked by the undersigned in a signed writing delivered to the Attorney-in-Fact. This Power of Attorney revokes all previous
      powers of attorney with respect to the subject matter of this Power of Attorney.</div>
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    <div style="text-align: justify; line-height: 1.25;"><font style="font-weight: bold;">IN WITNESS WHEREOF</font>, the
      undersigned has caused this Power of Attorney to be executed as of March 16, 2026.</div>
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    <div style="text-align: justify; line-height: 1.25;"><u>/s/ </u><u>Sheratzki Shahar</u></div>
    <div style="text-align: justify; line-height: 1.25;">Name: Sheratzki Shahar</div>
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