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CORRESP Filing

TAT TECHNOLOGIES LTD
Date: April 23, 2025 · CIK: 0000808439 · Accession: 0001178913-25-001413

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File numbers found in text: 333-286699

Date
April 23, 2025
Author
Title: Chief Financial Officer
Form
CORRESP
Company
TAT TECHNOLOGIES LTD

Letter

Re:

Via EDGAR

April 23, 2025

Division of Corporation Finance Office of Manufacturing U.S. Securities and Exchange Commission Washington, D.C. 20549

Attention:

Sarah Sidwell

TAT Technologies Ltd

Registration Statement on Form F-3 (File No. 333-286699)

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, TAT Technologies Ltd. hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3 (the “Registration Statement”) be accelerated and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on April 25, 2025, or as soon thereafter as practicable.

Very truly yours,
TAT Technologies Ltd.
By: /s/ Ehud Ben-Yair
Name: Ehud Ben-Yair
Title: Chief Financial Officer

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CORRESP
 1
 filename1.htm

 Via EDGAR

 April 23, 2025

 Division of Corporation Finance
 Office of Manufacturing
 U.S. Securities and Exchange Commission
 Washington, D.C. 20549

 Attention:

 Sarah Sidwell

 Re:

 TAT Technologies Ltd

 Registration Statement on Form F-3 (File No. 333-286699)

 Request for Acceleration of Effectiveness

 Ladies and Gentlemen:

 In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, TAT Technologies Ltd. hereby requests that the effectiveness of the above-referenced Registration Statement
 on Form F-3 (the “Registration Statement”) be accelerated and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on April 25, 2025, or as soon thereafter as practicable.

 Very truly yours,

 TAT Technologies Ltd.
 By: /s/ Ehud Ben-Yair
 Name: Ehud Ben-Yair
 Title: Chief Financial Officer

 cc:

 Guy Ben-Ami, Esq.
 Carter Ledyard & Milburn LLP