SEC Comment Letter for ORCKIT COMMUNICATIONS LTD (CIK 0001021620) — Nov 22, 2005

ORCKIT COMMUNICATIONS LTD (CIK 0001021620)
Date: Nov. 22, 2005 · CIK: 0001021620 · Accession: 0000000000-05-059062

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AI Filing Summary & Sentiment

File numbers found in text: 000-28724

Date

December 31, 2004

Author

Larry Spirgel

Form

UPLOAD

Company

ORCKIT COMMUNICATIONS LTD (CIK 0001021620)

Letter

November 22, Via U.S. Mail and Fax (011) 972-3-696-5678 Mail Stop 3561 Mr. Aviv Boim Chief Financial Officer Orckit Communications Ltd. 126 Yigal Allon Street Tel Aviv 67443 Israel

Re: Orckit Communications Ltd. Form 20-F For the Year Ended December 31, 2004 File No. 000-28724

Dear Mr. Boim:

We have completed our review of your Form 20-F and related filings and do not, at this time, have any further comments.

Sincerely,
Larry Spirgel
Assistant Director

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

      									November 22,
2005

Via U.S. Mail and Fax (011) 972-3-696-5678
Mail Stop 3561

Mr. Aviv Boim
Chief Financial Officer
Orckit Communications Ltd.
126 Yigal Allon Street
Tel Aviv 67443
Israel

Re:	Orckit Communications Ltd.
      Form 20-F For the Year Ended December 31, 2004
      File No. 000-28724

Dear Mr. Boim:

      We have completed our review of your Form 20-F and related
filings and do not, at this time, have any further comments.

							Sincerely,

							Larry Spirgel
							Assistant Director

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Mr. Scott Ford
Alltel Corporation
December 30, 2005
Page 2

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE

</TEXT>
</DOCUMENT>

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