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SEC Comment Letter for CERAGON NETWORKS LTD (CRNT) (CIK 0001119769) (CRNT) — Feb 10, 2017

CERAGON NETWORKS LTD (CRNT) (CIK 0001119769)
Date: Feb. 10, 2017 · CIK: 0001119769 · Accession: 0000000000-17-004765

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 000-30862

Date
February 10, 2017
Author
/s/ Celeste M. Murphy for
Form
UPLOAD
Company
CERAGON NETWORKS LTD (CRNT) (CIK 0001119769)

Letter

Mail Stop 3720 February 10, 2017 Mr. Doron Arazi Executive Vice President and Chief Financial 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, 201 5 Filed March 23, 2016 File No. 000-30862

Dear Mr. Arazi :

We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of its disclosure s, notwithstanding any review, comments, action or absence of action by the staff .

Sincerely,
/s/ Celeste M. Murphy for

Show Raw Text
Mail Stop 3720

February 10, 2017

Mr. Doron Arazi
Executive Vice President and Chief Financial 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, 201 5
Filed March 23, 2016
File No.  000-30862

Dear Mr. Arazi :

We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of its  disclosure s, notwithstanding
any review, comments, action or absence of action by the staff .

Sincerely,

 /s/ Celeste M. Murphy for

 Larry Spirgel
Assistant Director
 AD Office 11 – Telecommunications