SEC Company Response from TOWER SEMICONDUCTOR LTD (TSEM) (CIK 0000928876) (TSEM) — Dec 14, 2005

TOWER SEMICONDUCTOR LTD (TSEM) (CIK 0000928876)
Date: Dec. 14, 2005 · CIK: 0000928876 · Accession: 0001144204-05-039776

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AI Filing Summary & Sentiment

File numbers found in text: 333-126909

Date

Dec. 14, 2005

Author

submitted

Form

CORRESP

Company

TOWER SEMICONDUCTOR LTD (TSEM) (CIK 0000928876)

Letter

VIA EDGAR Securities and Exchange Commission Re: Tower Semiconductor Ltd. Registration Statement on Form F-1 File No.: 333-126909

Dear Ms. Fisher:

Further to my letter to you dated December 13, 2005, which requested acceleration of the effective time of the above-referenced registration statement to Thursday, December 15, 2005, at 12:00 noon 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.

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CORRESP
1
filename1.htm

      TOWER

      Semiconductor
        Ltd.

      P.O.
        Box 619, Migdal Haemek, 21305 Israel (972-6) 650-6611

      FAX
        (972-6) 654-7788

      December
        14, 2005

      VIA
        EDGAR

      Peggy
        A.
        Fisher, Esq.

      Securities
        and Exchange Commission

      100
        F
        Street, N.E.

      Washington,
        D.C. 20549-1627

                Re:

                Tower
                  Semiconductor Ltd.

      Registration
        Statement on Form F-1

      File
        No.:
        333-126909

      Dear
        Ms.
        Fisher:

      Further
        to my letter to you dated December 13, 2005, which requested acceleration
        of the
        effective time of the above-referenced registration statement to Thursday,
        December 15, 2005, at 12:00 noon 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/Oren
        Shirazi
Oren
        Shirazi
Chief
        Financial Officer

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