-----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,
 TnqGJrnvXcczjOoHXU3ECUML1gwXk46A6HF7FjDmU3ezg9tLUBFaFSKjh7Juh4Cv
 gWoN7bTQQN3OwWU0AF+nvw==

<SEC-DOCUMENT>9999999997-02-010282.txt : 20020414
<SEC-HEADER>9999999997-02-010282.hdr.sgml : 20020414
<PAPER>
ACCESSION NUMBER:		9999999997-02-010282
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20020221
EFFECTIVENESS DATE:		20020221

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:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-83204
		FILM NUMBER:		02013656

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 619
		CITY:			MIGDAL HAEMEK 10556
		STATE:			L3
		BUSINESS PHONE:		9726506611

	MAIL ADDRESS:	
		STREET 1:		EHRENREICH & KRAUSE
		STREET 2:		1140 AVENUE OF THE AMERICAS
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>9999999997-02-010282.paper
<DESCRIPTION>AUTO-GENERATED PAPER DOCUMENT
<TEXT>
This document was generated as part of a paper submission.
Please reference the Document Control Number 02013656 for access to the original document.
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----