SEC Comment Letter for Allot Ltd. (ALLT) (CIK 0001365767) (ALLT) — Nov 24, 2014
Allot Ltd. (ALLT) (CIK 0001365767)
Date: Nov. 24, 2014 · CIK: 0001365767 · Accession: 0000000000-14-059894
AI Filing Summary & Sentiment
File numbers found in text: 001-33129
Letter
November 24, 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 completed 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 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 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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November 24, 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 completed 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 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 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