Elbit Systems — Regulatory Filings 2022

Dec 20, 2022

CORRESP 1 filename1.htm Licensed to: ZKG Document created using Broadridge PROfile 22.10.1.5080 Copyright 1995 - 2022 Broadridge

December 20, 2022

BY EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing 100 F Street N.E.

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 December 12, 2022 File No. 000-28998

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 December 13, 2022 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 January 20, 2023.

Very truly yours, /s/ Dr. Kobi Kagan Dr. Kobi Kagan Chief Financial Officer

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