# EDGAR Filing Document

**Accession Number:** 0001915403
**File Stem:** 0001104659-23-003654
**Filing Date:** 2023-1
**Character Count:** 3394
**Document Hash:** bdb095a8f7a893552bae2328c730de7b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-003654.hdr.sgml**: 20230221

**ACCESSION NUMBER**: 0001104659-23-003654

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230113

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SatixFy Communications Ltd.
- **CENTRAL INDEX KEY:** 0001915403
- **STANDARD INDUSTRIAL CLASSIFICATION:** RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** L3
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 12 HAMADA ST. BUILDING B, 2ND FLOOR
- **CITY:** REHOVOT
- **STATE:** L3
- **ZIP:** 7670315
- **BUSINESS PHONE:** 972-8-9393206

**MAIL ADDRESS:**
- **STREET 1:** 12 HAMADA ST. BUILDING B, 2ND FLOOR
- **CITY:** REHOVOT
- **STATE:** L3
- **ZIP:** 7670315

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| ![](tm2230627d8_correspimg001.jpg) | Davis Polk & Wardwell llp<br> 450 Lexington Avenue<br> New York, NY 10017<br> davispolk.com | &nbsp;&nbsp;&nbsp;&nbsp;CONFIDENTIAL |

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January 13, 2023

Re: SatixFy Communications Ltd.

Amendment No. 1 to Registration Statement on Form F-1

Filed December 16, 2022

File No. 333-268510

Attention: Evan Ewing, Jay Ingram

Division of Corporation Finance

Office of Manufacturing

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549-3628

Ladies and Gentlemen:

On behalf of SatixFy Communications Ltd., a limited liability company organized under the laws of the State of Israel ("**SatixFy**", or the "**Company**"), we are responding to the comment from the Staff (the "**Staff**") of the Securities and Exchange Commission (the "**Commission**") relating to Amendment No. 1 to the Company's Registration Statement on Form F-1 filed on December 16, 2022 (the "**Registration Statement**") contained in the Staff's letter dated January 5, 2023 (the "**Comment Letter**"). In response to the comment set forth in the Comment Letter, the Company has amended the Registration Statement and is submitting it together with this response letter ("**Amendment No. 2**").

Set forth below are the Company's responses to the Staff's comment. For convenience, the Staff's comment is repeated below in italics, followed by the Company's response to the comment. Capitalized terms used but not defined within this letter have the meanings ascribed to them in the revised Registration Statement.

<u>Registration Statement on Form F-1</u>

<u>Aggregate Compensation of Directors and Executive Officers, page 133</u>

&nbsp;&nbsp;&nbsp;&nbsp;1. *Please update your compensation disclosure to reflect the fiscal year ended December 31,* 2022.

&nbsp;&nbsp;&nbsp;&nbsp;· **Response:** The Company respectfully acknowledges the Staff's comment and has revised page
 134 of Amendment No. 2.

Please do not hesitate to contact me at (212) 450-4111, (212) 701-5111 (fax) or michael.kaplan@davispolk.com if you have any questions regarding the foregoing or if I can provide any additional information.

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| Very truly yours, |
| /s/ Michael Kaplan |
| Michael Kaplan |

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cc: Yoav Leibovitch, Chairman of the Board of Directors <br> Oren Harari, Interim Chief Financial Officer

Brian Wolfe

Davis Polk & Wardwell LLP

Tomer Fromovich

Ziv Haft Certified Public Accountants (Isr.), a member firm of BDO International Limited