SecProbe.io

October 30, 2014

Via E -mail
Andrei Elefant
President and Chief Executive Officer
Allot Communications Ltd.
22 Hanagar Street
Neve Ne’eman Industrial Zone B
Hod-Hasharon 4501317
Israel

Re: Allot Communications Ltd.
 Form 20-F for the Fiscal Year Ended December 31, 2013
Filed March 27, 2014
File No. 001 -33129

Dear Mr. Elefant :

We have reviewed your filing an d have the following comments.  In some of our
comments , we may ask you  to provide us with information so we may better understand your
disclosure.

Please respond to this letter within ten business days by amending your filing, by
providing the requested information, or by advising us when you will provide the requested
response.   If you do not believe our comments apply to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your filing and the information you provide in
response to these comment s, we may have  additional comments.

Form 20 -F for the Fiscal Year Ended December 31, 2013

Item 18:  Financial Statements

Consolidated Financial Statements

Consolidated Statements of Comprehensive Income, page F -8

1. We note y our disclosure of the components of other comprehensive income and the
related disclosure on page F -27.  Please tell us what consideration was given to disclosing
the income tax effect for each component.  We refer you to ASC 220 -10-45-11 and 12.

Andrei  Elefant
Allot Communications Ltd.
October 30, 2014
Page 2

 Notes to  Consolidated Financial Statements

Note 2:  Significant Accounting Policies

h. Inventories, page F -18

2. You disclose that inventory cost is determined using the weighted average cost method.
In your December 31, 2012 Form 20 -F you disclose d that inventor y costs were
determined using the “first in, first out” cost method.  Please quantify for us the impact of
this change and describe the reasons for the change, including why applying the average
cost method is preferable.  Tell us if you believe this is a change in accounting principle
and what consideration was given to providing the disclosure pursuant to ASC 250 -10-
50.

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 Exchange Act rules require.   Since the compa ny and its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

 In responding to our comments, please provide  a written statement from the co mpany
acknowledging that:

 the company is responsible for the adequacy and accuracy of the disclosure in the filing;

 staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to 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 securities laws of the United States.

You may contact Frank Knapp, Staff Accountant , at (202) 551 -3805 , or Joyce Sweeney ,
Staff Accountant , at (202) 551 -3449 , if you have questions regarding these comments .  If you
require further assistance, do not hesitate to contact me at (202) 551 -3406 .

Sincerely,

 /s/ Patrick Gilmore

Patrick Gilmore
Accounting Branch Chief