Correspondence 0001178913-25-000149 from SuperCom Ltd (SPCB)
SuperCom Ltd
Date: Jan. 17, 2025 · CIK: 0001291855 · Accession: 0001178913-25-000149
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File numbers found in text: 333-284219
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CORRESP
1
filename1.htm
January 17, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street N.E.
Washington, D.C. 20549
Attention: Ms. Erin Donahue
Re:
SuperCom Ltd.
Registration Statement on Form F-3
Filed on January 10, 2025
File No. 333-284219
Dear Ms. Donahue:
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-3 (the “Registration Statement”) be accelerated so that it will become effective at 5:00 P.M. Eastern Time on Tuesday, January 21, 2025 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, or in his
absence Jonathan Shechter, Esq. of Foley Shechter Ablovatskiy LLP at (212) 335-0465.
Sincerely,
SUPERCOM LTD.
By:
/s/ Ordan Trabelsi
Name:
Ordan Trabelsi
Title:
President and Chief Executive Officer
Cc:
Arie Trabelsi, Acting Chief Financial Officer
Sasha Ablovatskiy, Esq. (Foley Shechter Ablovatskiy LLP)
Jonathan Shechter, Esq. (Foley Shechter Ablovatskiy LLP)