SEC Comment Letter for SuperCom Ltd (SPCB) (CIK 0001291855) (SPCB) — Oct 16, 2015
SuperCom Ltd (SPCB) (CIK 0001291855)
Date: Oct. 16, 2015 · CIK: 0001291855 · Accession: 0000000000-15-050106
AI Filing Summary & Sentiment
File numbers found in text: 001-33668
Letter
Mail Stop 3030 October 16, 2015 Via E -mail Mr. Arie Trabelsi SuperCom Ltd . 1 Arie Shenkar Street Hertzliya Pituach 4672514 Israel
Re: Super Com Ltd. Form 20-F for the Fiscal Year ended December 31, 2014 Filed April 13, 2015 File No. 001-33668
Dear Mr. Trabelsi:
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or 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. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kevin Kuhar
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Mail Stop 3030
October 16, 2015
Via E -mail
Mr. Arie Trabelsi
SuperCom Ltd .
1 Arie Shenkar Street
Hertzliya Pituach 4672514
Israel
Re: Super Com Ltd.
Form 20-F for the Fiscal Year ended December 31, 2014
Filed April 13, 2015
File No. 001-33668
Dear Mr. Trabelsi:
We have completed our review of your filing. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or 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. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kevin Kuhar
Kevin Kuhar
Accounting Branch Chief
Office of Electronics and Machinery