# EDGAR Filing Document

**Accession Number:** 0001027664
**File Stem:** 0001178913-23-000709
**Filing Date:** 2023-2
**Character Count:** 2278
**Document Hash:** fccb0bddedd2e335020618e3a95e054c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001178913-23-000709.hdr.sgml**: 20230531

**ACCESSION NUMBER**: 0001178913-23-000709

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230222

**FILER**: 

**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:** CORRESP

**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

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![](image00002.jpg)

February 22, 2023

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| | |
|:---|:---|
| <u>BY EDGAR</u> |  |
| Securities and Exchange Commission | Securities and Exchange Commission |
| Division of Corporation Finance | Division of Corporation Finance |
| Office of Manufacturing | Office of Manufacturing |
| 100 F Street N.E. | 100 F Street N.E. |
| Washington, D.C. 20549 | Washington, D.C. 20549 |
| Attention: | Claire Erlanger |
|  | Kevin Woody |

---

---

| | |
|:---|:---|
| Re: | Elbit Systems Ltd. |
|  | Form 20-F for the Fiscal Year Ended December 31, 2021 |
|  | Filed April 7, 2022 |
|  | Response Letter dated February 14, 2023 |
|  | File No. 000-28998 |

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Dear Ms. Erlanger and Mr. Woody:

On behalf of Elbit Systems Ltd. ("Elbit"), I am writing to request an extension of the expected timing of Elbit's response to the February 14, 2023 comment letter of the staff of the Division of Corporation Finance of the Securities and Exchange Commission on Elbit's Annual Report on Form 20-F for the fiscal year ended December 31, 2021.

Due to the nature of the staff's comments, Elbit would appreciate receiving approval from the staff to file its response on or about March 30, 2023.

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| |
|:---|
| Very truly yours,<br>|
| <u>/s/ Kobi Kagan</u> |
| Kobi Kagan |
| Chief Financial Officer |

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cc: Adam Fleisher, Partner, Cleary Gottlieb Steen & Hamilton LLP

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