SecProbe.io

CORRESP
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    SUPERCOM LTD

    3 Rothschild Street

    Tel Aviv 6688106

    Israel

    May 24, 2023

    VIA EDGAR

    United States Securities and Exchange Commission

    Division of Corporation Finance

    Office of Manufacturing

    100 F Street, N.E.

    Washington, D.C. 20549-3720

            Attn: Gregory Herbers

            Re:

            SuperCom Ltd.

            Registration Statement on Form F-1

            Filed May 15, 2023

            File No. 333-271939

    Ladies and Gentlemen:

    Pursuant to Rule 461 under the Securities Act of 1933, as amended, SuperCom Ltd. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form F-1 (the “Registration Statement”) be accelerated so that it will become effective at 12:00 p.m. Eastern Time on Friday, May 26, 2023, or as soon as practicable thereafter.

    We respectfully request that we be notified of such effectiveness via a telephone call to Sasha Ablovatskiy, Esq. of
      Foley Shechter Ablovatskiy LLP at (212) 335-0466.

            Sincerely,

            SUPERCOM LTD.

            By:

            /s/ Ordan Trabelsi

            Name:

            Ordan Trabelsi

            Title:

            President and Chief Executive Officer

            Cc:

            Sarit Molcho, Adv. (S. Friedman & Co)

            Sasha Ablovatskiy, Esq. (Foley Shechter Ablovatskiy LLP)