United States securities and exchange commission logo





                 March 17, 2021

       Erez Antebi
       Chief Executive Officer
       Allot Ltd.
       22 Hanagar Street
       Neve Ne   eman Industrial Zone B
       Hod-Hasharon 4501317, Israel

                                                        Re: Allot Ltd.
                                                            Registration
Statement on Form S-3
                                                            Filed March 15,
2021
                                                            File No. 333-254296

       Dear Mr. Antebi:

              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 Technology
       cc:                                              Colin Diamond