# EDGAR Filing Document

**Accession Number:** 0001027664
**File Stem:** 0000000000-23-002909
**Filing Date:** 2023-3
**Character Count:** 7748
**Document Hash:** 7b0e808fd18cff266d90daad741f7f92
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002909.hdr.sgml**: 20230531

**ACCESSION NUMBER**: 0000000000-23-002909

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230323

**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**: 0001628280-22-008651

## Text-Extract

```

United States securities and exchange commission logo

                             March 23, 2023

       Kobi Kagan
       Chief Financial Officer
       ELBIT SYSTEMS LTD
       Advanced Technology Center
       PO Box 539
       Haifa 3100401, Israel

                                                        Re: ELBIT SYSTEMS LTD
                                                            Form 20-F for the
Year Ended December 31, 2021
                                                            Response Letter
dated March 20, 2023
                                                            File No. 000-28998

       Dear Kobi Kagan:

              We have reviewed your March 20, 2023 response to our comment
letter and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

              After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       February 14, 2023 letter.

       Form 20-F for the Year Ended December 31, 2021

       Note 23. Major Customers and Geographic Information, page F-73

   1.                                                   We note from your
response that you intend to modify your segment disclosure to
                                                        transition from one
reportable segment to five reportable segments starting with the Form
                                                        20-F for the year ended
December 31, 2022. Please explain to us whether you determined
                                                        the change in the
number of segments was due to an error in your identification of
                                                        operating segments and
if so, please tell us how you evaluated the materiality of the error
                                                        on your financial
statements and related disclosures and the impact on your conclusions
                                                        regarding the
effectiveness of internal controls over financial reporting and disclosure
                                                        controls and procedures
.. If you do not believe this was an error, please explain why. In
                                                        this regard, it appears
from your response that the change was due to evaluating
 Kobi Kagan
ELBIT SYSTEMS LTD
March 23, 2023
Page 2
         judgements regarding the application of ASC 280 during the year end
process, rather than
         a change in your business or to information used by the CODM to
allocate resources or
         assess performance. Please explain.

2.       We note from your response that you intend to modify the notes to the
financial
         statements to provide information related to the newly identified
segments. Please review
         the guidance in ASC 280-10-50 and ensure your revised disclosure
provides all
         information required by this guidance.
       You may contact Claire Erlanger at (202) 551-3301 or Kevin Woody at
(202) 551-3629 if
you have questions regarding comments on the financial statements and related
matters.

FirstName LastNameKobi Kagan                                 Sincerely,
Comapany NameELBIT SYSTEMS LTD
                                                             Division of
Corporation Finance
March 23, 2023 Page 2                                        Office of
Manufacturing
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

March 23, 2023

Kobi Kagan  
Chief Financial Officer  
ELBIT SYSTEMS LTD  
Advanced Technology Center  
PO Box 539  
Haifa 3100401, Israel

**Re: ELBIT SYSTEMS LTD**  
**Form 20-F for the Year Ended December 31, 2021**  
**Response Letter dated March 20, 2023**  
**File No. 000-28998**

Dear Kobi Kagan:

We have reviewed your March 20, 2023 response to our comment letter and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response.

After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our February 14, 2023 letter.

Form 20-F for the Year Ended December 31, 2021

Note 23. Major Customers and Geographic Information, page F-73

1. We note from your response that you intend to modify your segment disclosure to transition from one reportable segment to five reportable segments starting with the Form 20-F for the year ended December 31, 2022. Please explain to us whether you determined the change in the number of segments was due to an error in your identification of operating segments and if so, please tell us how you evaluated the materiality of the error on your financial statements and related disclosures and the impact on your conclusions regarding the effectiveness of internal controls over financial reporting and disclosure controls and procedures. If you do not believe this was an error, please explain why. In this regard, it appears from your response that the change was due to evaluating

Kobi Kagan
ELBIT SYSTEMS LTD
March 23, 2023
Page 2

judgements regarding the application of ASC 280 during the year end process, rather than a change in your business or to information used by the CODM to allocate resources or assess performance. Please explain.

2. We note from your response that you intend to modify the notes to the financial statements to provide information related to the newly identified segments. Please review the guidance in ASC 280-10-50 and ensure your revised disclosure provides all information required by this guidance.

You may contact Claire Erlanger at (202) 551-3301 or Kevin Woody at (202) 551-3629 if you have questions regarding comments on the financial statements and related matters.

Sincerely,

Division of Corporation Finance
Office of Manufacturing