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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 MdpbyTdSDjE341TQh7ntWn7ANoqAUywdr0DFxp58q2F2Yf8Cv8KifdTtRfmSpw8I
 IMBBMYwNx1eAW7XXkP/24Q==

<SEC-DOCUMENT>9999999995-08-002483.txt : 20080811
<SEC-HEADER>9999999995-08-002483.hdr.sgml : 20080811
<ACCEPTANCE-DATETIME>20080811001518
ACCESSION NUMBER:		9999999995-08-002483
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080808
DATE AS OF CHANGE:		20080811
EFFECTIVENESS DATE:		20080808

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:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-151919
		FILM NUMBER:		081004218

	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>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2008-08-08</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>11:00:00</finalEffectivenessDispTime>
        <form>F-4</form>
        <filer>
            <cik>0000928876</cik>
            <entityName>TOWER SEMICONDUCTOR LTD</entityName>
            <fileNumber>333-151919</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----