TEXT-EXTRACT 2 filename2.txt September 28, 2018 Eric Spindel General Counsel Cyren Ltd. 1430 Spring Hill Road, Suite 330 McLean, Virginia 22102 Re: Cyren Ltd. Registration Statement on Form F-3 Filed September 21, 2018 File No. 333-227493 Dear Mr. Spindel: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Matthew Crispino, Staff Attorney, at (202) 551-3456 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Information Technologies and Services cc: Laurie L. Green