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Gilat Satellite Networks Ltd.

21 Yegia Kapayim St.

Petach Tikva, Israel 49130

September 27, 2012

Mr. Larry Spirgel

Assistant Director

Division of Corporation Finance

Securities and Exchange Commission

100 F Street N.E.

Washington D.C.  20549

Re: Gilat Satellite Networks Ltd. Form 20-F for Fiscal Year Ended December 31, 2011, as Amended Filed on April 2, 2012 File No. 000-21218

Dear Mr. Spirgel:

In furtherance of a telephone conversation of this date between our U.S. counsel, Steven Glusband, and Kathryn Jacobson, Senior Accountant, I am able to confirm that our company, Gilat Satellite Networks Ltd., will respond on or before October 22, 2012 to the Staff’s comments contained in a letter addressed to Mr. Yaniv Reinhold, Chief Financial Officer of our company, dated September 24, 2012.

Thank you again for your cooperation.

 Very truly yours,

 /s/ Alon Levy

 Alon Levy

 General Counsel

SJG:gb

cc:   Yaniv Reinhold