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SEC Comment Letter for Allot Ltd. (ALLT) (CIK 0001365767) (ALLT) — Feb 29, 2012

Allot Ltd. (ALLT) (CIK 0001365767)
Date: Feb. 29, 2012 · CIK: 0001365767 · Accession: 0000000000-12-010726

AI Filing Summary & Sentiment

Referenced dates: January 6, 2012

Date
February 29, 2012
Author
Not clearly detected
Form
UPLOAD
Company
Allot Ltd. (ALLT) (CIK 0001365767)

Letter

February 29, 2012

Via E-mail Rami Hadar Chief Executive Officer and President Allot Communications Ltd. 22 Hanagar Street Neve Ne’eman Industrial Zone B Hod-Hasharon 45240 Israel Re: Allot Communications Ltd. Form 20-F for the Fiscal Year Ended December 31, 2010 Filed June 9, 2011 File No. 1-33129 Dear Mr. Hadar:

We refer you to our comment letter dated January 6, 2012, regarding business contacts with Cuba, Iran, Sudan, and Syria. We have completed our review of this subject matter. We remind you that our comments or changes to di sclosure in response to our comments do not foreclose the Commission from ta king any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securiti es laws of the United States. We urge all persons who are responsible for the accuracy and ad equacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require. S i n c e r e l y , /s/ Cecilia Blye C e c i l i a B l y e , C h i e f Office of Global Security Risk cc: Barbara Jacobs Assistant Director Division of Cor poration Finance

Show Raw Text
February 29, 2012

Via E-mail
Rami Hadar  Chief Executive Officer and President Allot Communications Ltd. 22 Hanagar Street Neve Ne’eman Industrial Zone B Hod-Hasharon 45240 Israel
 Re: Allot Communications Ltd.
  Form 20-F for the Fiscal Year Ended December 31, 2010
  Filed June 9, 2011   File No. 1-33129
Dear Mr. Hadar:

We refer you to our comment letter dated January 6, 2012, regarding business contacts
with Cuba, Iran, Sudan, and Syria.   We have completed our review  of this subject matter.  We
remind you that our comments or changes to di sclosure in response to our comments do not
foreclose the Commission from ta king any action with respect to the company or the filing and
the company may not assert staff comments as a defense in any proceeding initiated by the
Commission or any person under the federal securiti es laws of the United States.  We urge all
persons who are responsible for the accuracy and ad equacy of the disclosure in the filing to be
certain that the filing include s the information the Securities Exchange Act of 1934 and all
applicable rules require.
         S i n c e r e l y ,           /s/ Cecilia Blye          C e c i l i a  B l y e ,  C h i e f          Office of Global Security Risk  cc:  Barbara Jacobs   Assistant Director  Division of Cor poration Finance