SEC Comment Letter 0000000000-23-007794 to SuperCom Ltd (SPCB)
SuperCom Ltd
Date: July 21, 2023 · CIK: 0001291855 · Accession: 0000000000-23-007794
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File numbers found in text: 333-273291
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United States securities and exchange commission logo
July 21, 2023
Ordan Trabelsi
Chief Executive Officer
SuperCom Ltd
3 Rothschild Street
Tel Aviv, 6688106, Israel
Re:SuperCom Ltd
Registration Statement on Form F-1
Filed July 17, 2023
File No. 333-273291
Dear Ordan Trabelsi:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Patrick Fullem at (202) 551-8337 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Sasha Ablovatskiy, Esq.