-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, LzHrzqTai+OwYPoD0PrzGYkynbrjU32u5UYNcT+MUeNrTJNk8YjeoUS7sfWCGXAU d5WhEGHAAYso+pirldzTzQ== 0001178913-09-002984.txt : 20100201 0001178913-09-002984.hdr.sgml : 20100201 20091201114752 ACCESSION NUMBER: 0001178913-09-002984 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091201 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm Corresp

[LETTERHEAD OF TOWER SEMICONDUCTOR LTD.]

                                  November 30, 2009

Mr. Kevin L. Vaughn
Accounting Branch Chief
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Mail Stop 3030

Re: Tower Semiconductor Ltd. (the “Company”)
Amendment No.1 on Form 20-F/A to Form 20-F for fiscal year ended December 31, 2008
Filed November 24, 2009
File No. 0-24790

Dear Mr. Vaughn:

        We are writing in reference to the above captioned filing and the letter filed in connection therewith with the Commission on behalf of the Company by Eilenberg & Krause LLP on November 24, 2009 that contained comments of the Staff and the Company’s responses thereto.

        The Company acknowledges that:

  — the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

  — staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

  — the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,

TOWER SEMICONDUCTOR LTD.


By: /s/ Oren Shirazi
——————————————
Oren Shirazi
Chief Financial Officer

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