CORRESP Filing
SuperCom Ltd
Date: May 20, 2025 · CIK: 0001291855 · Accession: 0001178913-25-001896
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File numbers found in text: 333-287163
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CORRESP 1 filename1.htm May 20, 2025 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street N.E. Washington, D.C. 20549 Attention: Ms. Erin Donahue Re: SuperCom Ltd. Registration Statement on Form F-3 Filed on May 9, 2025 File No. 333-287163 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 4:00 P.M. Eastern Time on Friday, May 23, 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 CFO Sasha Ablovatskiy, Esq. (Foley Shechter Ablovatskiy LLP) Jonathan Shechter, Esq. (Foley Shechter Ablovatskiy LLP)