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SEC Comment Letter for SuperCom Ltd (SPCB) (CIK 0001291855) (SPCB) — Aug 15, 2024

SuperCom Ltd (SPCB) (CIK 0001291855)
Date: Aug. 15, 2024 · CIK: 0001291855 · Accession: 0000000000-24-009373

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File numbers found in text: 001-33668

Date
August 15, 2024
Author
Arie Trabelsi
Form
UPLOAD
Company
SuperCom Ltd (SPCB) (CIK 0001291855)

Letter

August 15, 2024 Arie Trabelsi Acting Chief Financial Officer SuperCom Ltd. 3 Rothschild Street Tel Aviv 6688106, Israel Re:SuperCom Ltd. Form 20-F for the Fiscal Year Ended December 31, 2023 Filed April 22, 2024 File No. 001-33668 Dear Arie Trabelsi: 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 their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing

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August 15, 2024
Arie Trabelsi
Acting Chief Financial Officer
SuperCom Ltd.
3 Rothschild Street
Tel Aviv 6688106, Israel
Re:SuperCom Ltd.
Form 20-F for the Fiscal Year Ended December 31, 2023
Filed April 22, 2024
File No. 001-33668
Dear Arie Trabelsi:
            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 their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing