ITURAN LOCATION AND CONTROL LTD.
September 14, 2005
Securities and Exchange
Commission
450 Fifth Street, NW
Washington, DC 20549
Re:
Request for
Withdrawal
Ituran Location and Control Ltd.
Form 8-A for
Registration of Certain Classes of Securities Pursuant to Section 12(b)
or 12(g) of the Securities and Exchange Act of 1934
File No.:
001-32618
Ladies and Gentlemen:
The undersigned (the "Company") hereby requests that the above-referenced Form 8-A filed pursuant to Section 12(b) be withdrawn, effective immediately. The Company intends to subsequently file a Form 8-A pursuant to Section 12(g).
Should you have any questions regarding this request for withdrawal, please contact our legal counsel, Yuval Tal (at (212) 969-3018) or Paul Rachlin (at (212) 969-3640) of Proskauer Rose LLP.
Sincerely,
ITURAN LOCATION AND CONTROL LTD.
By: /s/ Eyal
Sheratzky
Name: Eyal Sheratzky
Title: Co-Chief Executive Officer