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SEC Company Response from CERAGON NETWORKS LTD (CRNT) (CIK 0001119769) (CRNT) — Aug 18, 2011

CERAGON NETWORKS LTD (CRNT) (CIK 0001119769)
Date: Aug. 18, 2011 · CIK: 0001119769 · Accession: 0001178913-11-002355

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 000-30862

Referenced dates: July 14, 2011

Date
August 18, 2011
Author
/s/ Ira Palti
Form
CORRESP
Company
CERAGON NETWORKS LTD (CRNT) (CIK 0001119769)

Letter

VIA EDGAR AND BY FEDERAL EXPRESS United States Securities and Exchange Commission Division of Corporation Finance Attention: Mr. Larry Spirgel, Assistant Director Re: Ceragon Networks LTD. Form 20-F for Fiscal Year Ended December 31, 2010 Filed March 31, 2011 File No. 000-30862

Dear Mr. Spirgel:

In connection with the letter dated July 14, 2011 to Ira Palti, President and Chief Executive Officer of Ceragon Networks Ltd. (the “Company”), setting forth certain comments of the staff of the Securities and Exchange Commission (the “Staff”) regarding the above-referenced Annual Report on Form 20-F filed by the Company with the Securities and Exchange Commission, the Company hereby acknowledges and confirms that:

·

the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

·

Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

·

the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
/s/ Ira Palti

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CORRESP
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August 18, 2011

VIA EDGAR AND BY FEDERAL EXPRESS

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C.  20549

Attention:  Mr. Larry Spirgel, Assistant Director

Re:          Ceragon Networks LTD.

Form 20-F for Fiscal Year Ended December 31, 2010

Filed March 31, 2011

File No. 000-30862

Dear Mr. Spirgel:

In connection with the letter dated July 14, 2011 to Ira Palti, President and Chief Executive Officer of Ceragon Networks Ltd. (the “Company”), setting forth certain comments of the staff of the Securities and Exchange Commission (the “Staff”) regarding the above-referenced Annual Report on Form 20-F filed by the Company with the Securities and Exchange Commission, the Company hereby acknowledges and confirms that:

·

the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

·

Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

·

the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,

/s/ Ira Palti

Ira Palti, President and Chief Executive Officer

cc:

Donna Gershowitz, Adv.

Ms. Kathryn Jacobson, Staff Accountant, SEC

Ms. Ivette Jean, Assistant Chief Accountant, SEC

Jonathan Groff, Esq., Staff Attorney, SEC

Ceragon Networks Ltd.

24 Raoul Wallenberg St.

Tel Aviv 69718, Israel

Tel: +972-3-645-5733

Fax: +972-3-645-5499

www.ceragon.com