United States securities and exchange commission logo





                              June 8, 2023

       Roei Golan
       Chief Financial Officer
       Check Point Software Technologies Ltd.
       5 Shlomo Kaplan Street
       Tel Aviv 6789159 , Israel

                                                        Re: Check Point
Software Technologies Ltd.
                                                            Form 20-F for the
Fiscal Year Ended December 31, 2022
                                                            Filed April 27,
2023
                                                            File No. 000-28584

       Dear Roei Golan:

               We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comment. In our comment, we may ask
you to provide us
       with information so we may better understand your disclosure.

              Please respond to this comment 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
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this comment, we may have additional comments.

       Form 20-F for the Fiscal Year Ended December 31, 2022

       Consolidated Financial Statements
       Notes to Consolidated Financial Statements
       Note 4 Cash and Cash Equivalents, Short-Term Bank Deposits and
Marketable Securities, page
       F-28

   1.                                                   Please provide us with
a breakdown of your marketable securities by the following
                                                        categories, for each
period presented. Please also revise your future 20-F filings to
                                                        include this
information. We refer you to ASC 320-10-50-1B.

                                                              Debt securities
issued by the U.S. Treasury and other U.S. government agencies
                                                              Debt securities
issued by other governments
                                                              Corporate debt
securities


                                                        In closing, we remind
you that the company and its management are responsible for the
 Roei Golan
Check Point Software Technologies Ltd.
June 8, 2023
Page 2

accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Laura Veator, Senior Staff Accountant, at (202)-551-3716
or Stephen
Krikorian, Accounting Branch Chief, at (202)-551-3488 with any questions.



FirstName LastNameRoei Golan                        Sincerely,
Comapany NameCheck Point Software Technologies Ltd.
                                                    Division of Corporation
Finance
June 8, 2023 Page 2                                 Office of Technology
FirstName LastName