SecProbe.io

CORRESP
1
filename1.htm

  SUPERCOM LTD

  3 Rothschild Street

  Tel Aviv 6688106

  Israel

  May 15, 2024

  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:

        Eranga Dias

          Re:

          SuperCom Ltd.

          Registration Statement on Form F-1

          Filed May 6, 2024

          File No. 333-279147

  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 17, 2024, or as soon as practicable thereafter.

  We respectfully request that we be notified of such effectiveness by 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)