<SEC-DOCUMENT>0001178913-25-003225.txt : 20251125
<SEC-HEADER>0001178913-25-003225.hdr.sgml : 20251125
<ACCEPTANCE-DATETIME>20250904070218
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001178913-25-003225
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250904

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GILAT SATELLITE NETWORKS LTD
		CENTRAL INDEX KEY:			0000897322
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		C/O GILAT SATELLITE NETWORKS INC
		STREET 2:		1651 OLD MEADOW RD
		CITY:			MCLEAN
		STATE:			VA
		ZIP:			22102
		BUSINESS PHONE:		7037349401

	MAIL ADDRESS:	
		STREET 1:		GILAT HOUSE YEGIA KAPAYIM STREET
		STREET 2:		DANIV PARK
		CITY:			KIRYAT ARYE PETAH TI
		STATE:			L3
		ZIP:			00000
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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    <div style="line-height: 1.25;">September 4, 2025</div>
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    <div style="line-height: 1.25; font-weight: bold;"><u>Via EDGAR Transmission</u></div>
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    <div style="line-height: 1.25;">United States Securities and Exchange Commission</div>
    <div style="line-height: 1.25;">Division of Corporation Finance</div>
    <div style="line-height: 1.25;">Office of Manufacturing</div>
    <div style="line-height: 1.25;">100 F Street, N.E.</div>
    <div style="line-height: 1.25;">Washington, D.C. 20549</div>
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    <div style="line-height: 1.25;">Attention:&#160; Bradley Ecker</div>
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          <td style="width: 36pt; vertical-align: top; font-weight: bold;">Re:</td>
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            <div style="font-weight: bold;">Gilat Satellite Networks Ltd.<br>
              Registration Statement on Form F-3<br>
              Filed August 28, 2025<br>
              Registration No. 333-289911</div>
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    <div style="line-height: 1.25;">Ladies and Gentlemen:</div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; line-height: 1.25;">In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as
      amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on September 8, 2025 at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later
      time as Gilat Satellite Networks Ltd. (the &#8220;<font style="font-weight: bold; font-style: italic;">Company</font>&#8221;) or its counsel may request via telephone call to the staff.&#160; Please
      contact Steven J. Glusband of Carter Ledyard &amp; Milburn LLP, counsel to the Company, at (212) 238-8605, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.</div>
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                <div style="text-align: left; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">Sincerely yours,</div>
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                <div style="text-align: left; line-height: 1.25; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Gilat Satellite Networks Ltd.</div>
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                <div style="text-align: left; line-height: 1.25;"><font style="font-family: 'Times New Roman',Times,serif;">By:</font>&#160; <font style="font-family: 'Times New Roman',Times,serif;"><u>/s/
                      Doron Kerbel</u></font></div>
                <div style="text-align: left; line-height: 1.25;"><font style="font-family: 'Times New Roman',Times,serif;">Doron Kerbel</font></div>
                <div style="text-align: left; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">General Counsel and Corporate Secretary</div>
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    <div style="line-height: 1.25;">cc:&#160;&#160; Steven J. Glusband</div>
    <div style="text-indent: 18pt; line-height: 1.25;">Guy Ben-Ami</div>
    <div style="text-indent: 18pt; line-height: 1.25;">Tuvia J. Geffen</div>
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