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
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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