SEC Comment Letter for CERAGON NETWORKS LTD (CRNT) (CIK 0001119769) (CRNT) — Sep 1, 2011

CERAGON NETWORKS LTD (CRNT) (CIK 0001119769)
Date: Sept. 1, 2011 · CIK: 0001119769 · Accession: 0000000000-11-052552

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File numbers found in text: 000-30862

Date

September 1, 2011

Author

A s s i s t a n t D i r e c t o r

Form

UPLOAD

Company

CERAGON NETWORKS LTD (CRNT) (CIK 0001119769)

Letter

September 1, 2011 Via E-mail Mr. Ira Palti President and Chief Executive Officer Ceragon Networks LTD. 24 Raoul Wallenberg Street Tel Aviv 69719, Israel Re: Ceragon Networks LTD. Form 20-F for Fiscal Year Ended December 31, 2010 Filed March 31, 2011 File No. 000-30862

Dear Mr. Palti:

We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Kathleen Krebs for
Larry Spirgel
A s s i s t a n t D i r e c t o r

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September 1, 2011
 Via E-mail

Mr. Ira Palti President and Chief Executive Officer Ceragon Networks LTD. 24 Raoul Wallenberg Street Tel Aviv 69719, Israel
Re: Ceragon Networks LTD.
Form 20-F for Fiscal Year Ended December 31, 2010 Filed March 31, 2011 File No. 000-30862

Dear Mr. Palti:

We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
   /s/ Kathleen Krebs for
                                                         Larry Spirgel
        A s s i s t a n t  D i r e c t o r

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