0001178913-12-001972.txt : 20120817 0001178913-12-001972.hdr.sgml : 20120817 20120719125630 ACCESSION NUMBER: 0001178913-12-001972 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120719 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: CORRESP 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 CORRESP 1 filename1.htm zk1211709.htm
TOWER
Semiconductor Ltd.
 
P.O. Box 619, Migdal Haemek, 21305 Israel (972-4) 650-6611
 FAX (972-4) 654-7788

July 19, 2012

VIA FACSIMILE AND EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549-1627
Attention:  Amanda Ravitz

 
Re:
Tower Semiconductor Ltd.
Registration Statement on Form F-3
File No.: 333-181805

Dear Ms. Ravitz:

Tower Semiconductor Ltd. (the “company”) hereby requests acceleration of the effective time of the above-referenced registration statement to Friday, July 20, 2012, at 11:00 A.M., or as soon thereafter as is possible.

On behalf of the company I hereby acknowledge that:

 
(1)
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
 
 
(2)
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
 
(3)
the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
 
Respectfully submitted,
  
       
 
TOWER SEMICONDUCTOR LTD.
  
       
  By:
/s/ Sheldon Krause
  
   
Sheldon Krause
  
   
Assistant Secretary