0001178913-23-002029.txt : 20230628 0001178913-23-002029.hdr.sgml : 20230628 20230524060328 ACCESSION NUMBER: 0001178913-23-002029 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230524 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SuperCom Ltd CENTRAL INDEX KEY: 0001291855 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 000000000 STATE OF INCORPORATION: L3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 ARIE SHENKAR STREET CITY: HERTZLIYA STATE: L3 ZIP: 4672501 BUSINESS PHONE: 972-9-889-0800 MAIL ADDRESS: STREET 1: 1 ARIE SHENKAR STREET CITY: HERTZLIYA STATE: L3 ZIP: 4672501 FORMER COMPANY: FORMER CONFORMED NAME: Vuance Ltd DATE OF NAME CHANGE: 20101019 FORMER COMPANY: FORMER CONFORMED NAME: Vuance DATE OF NAME CHANGE: 20070508 FORMER COMPANY: FORMER CONFORMED NAME: SuperCom Ltd. DATE OF NAME CHANGE: 20040526 CORRESP 1 filename1.htm

SUPERCOM LTD
3 Rothschild Street
Tel Aviv 6688106
Israel

May 24, 2023
 
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549-3720
Attn: Gregory Herbers
 
Re:
SuperCom Ltd.
Registration Statement on Form F-1
Filed May 15, 2023
File No. 333-271939
 
Ladies and Gentlemen:
 
Pursuant to Rule 461 under the Securities Act of 1933, as amended, SuperCom Ltd. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form F-1 (the “Registration Statement”) be accelerated so that it will become effective at 12:00 p.m. Eastern Time on Friday, May 26, 2023, or as soon as practicable thereafter.
 
We respectfully request that we be notified of such effectiveness via a telephone call to Sasha Ablovatskiy, Esq. of Foley Shechter Ablovatskiy LLP at (212) 335-0466.
 
 
Sincerely,
 
 
 
 
SUPERCOM LTD.
 
 
 
 
By:
/s/ Ordan Trabelsi
 
Name: 
Ordan Trabelsi
 
Title:
President and Chief Executive Officer
 
Cc:
Sarit Molcho, Adv. (S. Friedman & Co)
Sasha Ablovatskiy, Esq. (Foley Shechter Ablovatskiy LLP)