Dear Valued Customer of Lumenis,

I am writing to you in my new capacity as CEO of Lumenis. I am very excited to join the company, and feel one of my first priorities is to communicate to you, our respected partners, all the positive changes we are making at Lumenis.

We recently were the recipient of a substantial investment in our company by leading investors, who recognized Lumenis’ tremendous value and potential. This is a major milestone for Lumenis, and with this investment we are able to return to our core competency of product and technology development for the medical community. I am also very pleased to inform you that we filed our Form 20F Registration Statement, including audited financial statements for the years 2004, 2005 and 2006, with the SEC on April 30th 2007.

With a determined goal of providing the best possible state-of-the-art systems, service and support to our customers and their patients, we are focusing our efforts on being better than ever. This transformation will be lead by our new management team, all of whom are considered as the top talent in their areas of expertise, and all with significant experience in driving change and improvement.

We highly value feedback from our customers. Please feel free to contact me personally at any time in the future. I look forward to meeting with many of you in the future, and thank you for your continued support and loyalty.

Sincerely,
Dov (Duby) Ofer,
CEO