-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 or0U0YlQumljSh4zYxWT7Q==

<SEC-DOCUMENT>0001178913-08-001325.txt : 20080520
<SEC-HEADER>0001178913-08-001325.hdr.sgml : 20080520
<ACCEPTANCE-DATETIME>20080520163019
ACCESSION NUMBER:		0001178913-08-001325
CONFORMED SUBMISSION TYPE:	425
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080520
DATE AS OF CHANGE:		20080520

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Jazz Technologies, Inc.
		CENTRAL INDEX KEY:			0001337675
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				203014632
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		425
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-32832
		FILM NUMBER:		08849023

	BUSINESS ADDRESS:	
		STREET 1:		4321 JAMBOREE ROAD
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660
		BUSINESS PHONE:		(949) 435-8000

	MAIL ADDRESS:	
		STREET 1:		4321 JAMBOREE ROAD
		CITY:			NEWPORT BEACH
		STATE:			CA
		ZIP:			92660

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Acquicor Technology Inc
		DATE OF NAME CHANGE:	20050831

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TOWER SEMICONDUCTOR LTD
		CENTRAL INDEX KEY:			0000928876
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		425

	BUSINESS ADDRESS:	
		STREET 1:		RAMAT GAVRIEL
		STREET 2:		P O BOX 619
		CITY:			MIGDAL HAEMEK 23105
		STATE:			L3
		BUSINESS PHONE:		97246506611

	MAIL ADDRESS:	
		STREET 1:		RAMAT GAVRIEL
		STREET 2:		P O BOX 619
		CITY:			MIGDAL HAEMEK 23105
		STATE:			L3
		ZIP:			N-A
</SEC-HEADER>
<DOCUMENT>
<TYPE>425
<SEQUENCE>1
<FILENAME>zk85295.txt
<TEXT>

                                               Filed by Tower Semiconductor Ltd.
                           Pursuant to Rule 425 under the Securities Act of 1933
                                        And Deemed Filed Pursuant to Rule 14a-12
                                       Under the Securities Exchange Act of 1934
                                           Filer's Commission File No. 000-24790

                                        Subject Company: Jazz Technologies, Inc.
                                                   Commission File No. 001-32832

     The Agreement and Plan of Merger and Reorganization, dated May 19, 2008, by
and among Tower Semiconductor Ltd. ("Tower"), Jazz Technologies, Inc. ("Jazz")
and a wholly owned subsidiary of Jazz, was filed by Tower under cover of Form
6-K today and is incorporated by reference into this filing.


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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