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CORRESP
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    SUPERCOM LTD

    3 Rothschild Street

    Tel Aviv 6688106

    Israel

    August 1, 2023

    VIA EDGAR

    United States Securities and Exchange Commission

    Division of Corporation Finance

    Office of Manufacturing

    Mail Stop 3561

    Washington, D.C. 20549

            Attn:

            Patrick Fullem

            Re:

            SuperCom Ltd.

            Acceleration Request for Registration Statement on Form F-1, as amended

            File No. 333-273291

    Ladies and Gentlemen:

    Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), SuperCom Ltd. (the “Company”) hereby requests that the effective date of the
      above-referenced Registration Statement on Form F-1 (as amended, the “Registration Statement”) be accelerated so that it will become effective at
      5:00 p.m. Eastern Time on Tuesday, August 1, 2023, or as soon as practicable thereafter. In making this acceleration request, the Company acknowledges that it is
      aware of its responsibilities under the Act.

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

    Please contact Sasha Ablovatskiy of Foley Shechter Ablovatskiy LLP via telephone at (212) 335-0466 or via e-mail at
      sablovatskiy@foleyshechter.com with any questions.

            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)

            Jonathan Shechter, Esq. (Foley Shechter Ablovatskiy LLP)