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  "documentTitle": "Caesarstone Ltd. (CSTE)",
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      "text": "We believe it would be prudent for the SEC to persist in this matter, as the financial evidence suggests that it is not feasible for CSTE to achieve their reported results. We believe transparency into CSTE’s reportable segments would ultimately prove our thesis.",
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      "text": "7. We refer to your previous assertion that your subsidiaries have similar economic characteristics, and therefore, you aggregate your operating segments into a single reportable segment. Please demonstrate to us that the start-up of the U.S. production lines has not materially changed the economic characteristics of Caesarstone USA such that all of your aggregated operating segments remain economically similar.",
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      "text": "Figure 28 – SEC Letter Extract – September 26 2016",
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      "text": "Note 14: Major Customer and Geographic Information, page F-61",
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