SEC Comment Letter for Allot Ltd. (ALLT) (CIK 0001365767) (ALLT) — Feb 4, 2013
Allot Ltd. (ALLT) (CIK 0001365767)
Date: Feb. 4, 2013 · CIK: 0001365767 · Accession: 0000000000-13-006323
AI Filing Summary & Sentiment
File numbers found in text: 001-33129
Letter
February 4, 2013 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, 2011 Filed April 17, 2012 File No. 001-33129
Dear Mr. Hadar :
We have comple ted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with resp ect 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 feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable ru les require.
Sincerely,
/s/ Patrick Gilmore
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February 4, 2013 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, 2011 Filed April 17, 2012 File No. 001-33129 Dear Mr. Hadar : We have comple ted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with resp ect 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 feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable ru les require. Sincerely, /s/ Patrick Gilmore Patrick Gilmore Accounting Branch Chief