-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 IYmEt21Tfw5lNLIN+3YBQmzjt0YbdkRlmTUov74sSfsnrs0FtOmo3etBWXkf+qoJ
 sujMrrNhMrfR6j1NdsMWuw==

<SEC-DOCUMENT>0000000000-08-056482.txt : 20081229
<SEC-HEADER>0000000000-08-056482.hdr.sgml : 20081225
<ACCEPTANCE-DATETIME>20081114113723
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-08-056482
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20081114

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ELBIT SYSTEMS LTD
		CENTRAL INDEX KEY:			0001027664
		STANDARD INDUSTRIAL CLASSIFICATION:	AIRCRAFT PART & AUXILIARY EQUIPMENT, NEC [3728]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		ADVANCED TECHNOLOGY CENTER
		STREET 2:		PO BOX 539
		CITY:			HAIFA, ISRAEL
		STATE:			L3
		ZIP:			31053
		BUSINESS PHONE:		01197248316626

	MAIL ADDRESS:	
		STREET 1:		ADVANCED TECHNOLOGY CENTER
		STREET 2:		PO BOX 539
		CITY:			HAIFA, ISRAEL
		STATE:			L3
		ZIP:			31053
PUBLIC REFERENCE ACCESSION NUMBER:		0000910680-08-000436
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>




Mail Stop 3561
								November 14, 2008

Via Fax & U.S. Mail

Mr. Joseph Gaspar
Chief Financial Officer
Advanced Technology Center
P.O.B. 539
Haifa 31053, Israel

Re:	Elbit Systems Ltd.
	Form 20-F for the year ended December 31, 2007
      Filed May 28, 2008
	File No. 000-28998

Dear Mr. Gaspar:

	We have completed our review of your Form 20-F and related
filings and have no further comments at this time.


Sincerely,



							Linda Cvrkel
Branch Chief




VIA FACSIMILE (212) 704-5918
Ms. Elizabeth Cho
Jenkins & Gilchrist
Mr. Joseph Gaspar
Elbit Systems Ltd.
July 31, 2008
Page 1


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
