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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 TbcGqVryhOXV+HjRhQzO7iZIX/NQKjiaEm5tZrgCfnF7/K3owRVFnQrTF666ml1q
 pUitg2mRfHWXy7C8H9csnA==

<SEC-DOCUMENT>0001178913-10-001880.txt : 20100722
<SEC-HEADER>0001178913-10-001880.hdr.sgml : 20100722
<ACCEPTANCE-DATETIME>20100722123946
ACCESSION NUMBER:		0001178913-10-001880
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20100722
DATE AS OF CHANGE:		20100722
EFFECTIVENESS DATE:		20100722

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TOWER SEMICONDUCTOR LTD
		CENTRAL INDEX KEY:			0000928876
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-145336-01
		FILM NUMBER:		10964258

	BUSINESS ADDRESS:	
		STREET 1:		RAMAT GAVRIEL INDUSTRIAL PARK
		STREET 2:		PO BOX 619
		CITY:			MIGDAL HAEMEK
		STATE:			L3
		ZIP:			23105
		BUSINESS PHONE:		97246506611

	MAIL ADDRESS:	
		STREET 1:		RAMAT GAVRIEL INDUSTRIAL PARK
		STREET 2:		PO BOX 619
		CITY:			MIGDAL HAEMEK
		STATE:			L3
		ZIP:			23105

FILER:

	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:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-145336
		FILM NUMBER:		10964257

	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
</SEC-HEADER>
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        <entityName>Jazz Technologies, Inc.</entityName>
        <issuerAddress>
            <street1>4321 JAMBOREE ROAD</street1>
            <city>NEWPORT BEACH</city>
            <stateOrCountry>CA</stateOrCountry>
            <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
            <zipCode>92660</zipCode>
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            <issuerAddress>
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                <street2>POB 619</street2>
                <city>MIGDAL HAEMEK</city>
                <stateOrCountry>L3</stateOrCountry>
                <stateOrCountryDescription>ISRAEL</stateOrCountryDescription>
                <zipCode>23105</zipCode>
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            <relatedPersonName>
                <firstName>Rafi</firstName>
                <lastName>Mor</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>4321 JAMBOREE ROAD</street1>
                <city>NEWPORT BEACH</city>
                <stateOrCountry>CA</stateOrCountry>
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                <zipCode>92660</zipCode>
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        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Russell</firstName>
                <lastName>Ellwanger</lastName>
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                <street2>POB 619</street2>
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        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Susanna</firstName>
                <lastName>Bennett</lastName>
            </relatedPersonName>
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                <street1>4321 JAMBOREE ROAD</street1>
                <city>NEWPORT BEACH</city>
                <stateOrCountry>CA</stateOrCountry>
                <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
                <zipCode>92660</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
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            <relationshipClarification>Chief Financial Officer of Jazz Technologies Inc.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Oren</firstName>
                <lastName>Shirazi</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>RAMAT GAVRIEL INDUSTRIAL PARK</street1>
                <street2>POB 619</street2>
                <city>MIGDAL HAEMEK</city>
                <stateOrCountry>L3</stateOrCountry>
                <stateOrCountryDescription>ISRAEL</stateOrCountryDescription>
                <zipCode>23105</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Chief Financial Officer and Sr.V.P. of Finance of Tower Semiconductor Ltd.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Amir</firstName>
                <lastName>Elstein</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>RAMAT GAVRIEL INDUSTRIAL PARK</street1>
                <street2>POB 619</street2>
                <city>MIGDAL HAEMEK</city>
                <stateOrCountry>L3</stateOrCountry>
                <stateOrCountryDescription>ISRAEL</stateOrCountryDescription>
                <zipCode>23105</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Chairman of the Board of Tower Semiconductor Ltd.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Nir</firstName>
                <lastName>Gilad</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>RAMAT GAVRIEL INDUSTRIAL PARK</street1>
                <street2>POB 619</street2>
                <city>MIGDAL HAEMEK</city>
                <stateOrCountry>L3</stateOrCountry>
                <stateOrCountryDescription>ISRAEL</stateOrCountryDescription>
                <zipCode>23105</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of Tower Semiconductor Ltd.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Ron</firstName>
                <lastName>Moskovitz</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>RAMAT GAVRIEL INDUSTRIAL PARK</street1>
                <street2>POB 619</street2>
                <city>MIGDAL HAEMEK</city>
                <stateOrCountry>L3</stateOrCountry>
                <stateOrCountryDescription>ISRAEL</stateOrCountryDescription>
                <zipCode>23105</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of Tower Semiconductor Ltd.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Kalman</firstName>
                <lastName>Kaufman</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>RAMAT GAVRIEL INDUSTRIAL PARK</street1>
                <street2>POB 619</street2>
                <city>MIGDAL HAEMEK</city>
                <stateOrCountry>L3</stateOrCountry>
                <stateOrCountryDescription>ISRAEL</stateOrCountryDescription>
                <zipCode>23105</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of Tower Semiconductor Ltd.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Alex</firstName>
                <lastName>Kornhauser</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>RAMAT GAVRIEL INDUSTRIAL PARK</street1>
                <street2>POB 619</street2>
                <city>MIGDAL HAEMEK</city>
                <stateOrCountry>L3</stateOrCountry>
                <stateOrCountryDescription>ISRAEL</stateOrCountryDescription>
                <zipCode>23105</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of Tower Semiconductor Ltd.</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Dana</firstName>
                <lastName>Gross</lastName>
            </relatedPersonName>
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                <street2>POB 619</street2>
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                <stateOrCountryDescription>ISRAEL</stateOrCountryDescription>
                <zipCode>23105</zipCode>
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        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Ilan</firstName>
                <lastName>Flato</lastName>
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                <street2>POB 619</street2>
                <city>MIGDAL HAEMEK</city>
                <stateOrCountry>L3</stateOrCountry>
                <stateOrCountryDescription>ISRAEL</stateOrCountryDescription>
                <zipCode>23105</zipCode>
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            <relatedPersonRelationshipList>
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            </relatedPersonRelationshipList>
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        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Rami</firstName>
                <lastName>Guzman</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>RAMAT GAVRIEL INDUSTRIAL PARK</street1>
                <street2>POB 619</street2>
                <city>MIGDAL HAEMEK</city>
                <stateOrCountry>L3</stateOrCountry>
                <stateOrCountryDescription>ISRAEL</stateOrCountryDescription>
                <zipCode>23105</zipCode>
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            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of Tower Semiconductor Ltd.</relationshipClarification>
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    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Manufacturing</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Over $100,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2010-07-15</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
            <isDebtType>true</isDebtType>
            <isOptionToAcquireType>true</isOptionToAcquireType>
            <isSecurityToBeAcquiredType>true</isSecurityToBeAcquiredType>
            <isOtherType>true</isOtherType>
            <descriptionOfOtherType>Jazz Technologies entered into a private exchange with holders of old Jazz notes for $93,556,000 in principal amount of new Jazz notes and warrants exercisable for 25,254,070 Tower ordinary shares.</descriptionOfOtherType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>5000</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>93556000</totalOfferingAmount>
            <totalAmountSold>93556000</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse>Jazz Technologies entered into a private exchange with holders of old Jazz notes for $93,556,000 in principal amount of new Jazz notes and warrants exercisable for 25,254,070 Tower ordinary shares.</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>12</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse>There were no cash proceeds.</clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Jazz Technologies, Inc.</issuerName>
                <signatureName>/s/ Susanna H. Bennett</signatureName>
                <nameOfSigner>Susanna H. Bennett</nameOfSigner>
                <signatureTitle>Chief Financial Officer</signatureTitle>
                <signatureDate>2010-07-22</signatureDate>
            </signature>
            <signature>
                <issuerName>TOWER SEMICONDUCTOR LTD</issuerName>
                <signatureName>/s/ Sheldon Krause</signatureName>
                <nameOfSigner>Sheldon Krause</nameOfSigner>
                <signatureTitle>Assistant Secretary</signatureTitle>
                <signatureDate>2010-07-22</signatureDate>
            </signature>
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