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SEC Comment Letter for Allot Ltd. (ALLT) (CIK 0001365767) (ALLT) — Jul 23, 2019

Allot Ltd. (ALLT) (CIK 0001365767)
Date: July 23, 2019 · CIK: 0001365767 · Accession: 0000000000-19-011440

AI Filing Summary & Sentiment

Referenced dates: June 28, 2019

Date
June 28, 2019
Author
/s/ Cecilia Blye
Form
UPLOAD
Company
Allot Ltd. (ALLT) (CIK 0001365767)

Letter

July 23 , 201 9 Via E-mail Erez Antebi Chief Executive Officer Allot Ltd. 22 Hanagar Street Neve Ne’eman Industrial Zone B Hod-Hasharon 45240 Israel

Re: Allot Ltd. Form 20-F for the Fiscal Year Ended December 31, 201 8 Filed March 1 9, 2019 File No. 1 -33129

Dear Mr. Antebi :

We refer you to our comment letter dated June 28, 2019 regarding potential business contacts with Syria, Sudan and North Korea . We have completed our review of this subject matter. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff .

Sincerely,
/s/ Cecilia Blye

Show Raw Text
July 23 , 201 9
Via E-mail
Erez Antebi
Chief Executive  Officer
Allot Ltd.
22 Hanagar Street
Neve Ne’eman Industrial Zone B
Hod-Hasharon 45240
Israel

 Re: Allot Ltd.
  Form 20-F for the Fiscal Year Ended December 31, 201 8
  Filed March 1 9, 2019
  File No. 1 -33129

Dear Mr. Antebi :

We refer you to our comment letter  dated  June 28, 2019  regarding potential business
contacts with Syria, Sudan and North Korea .  We have completed our review of this subject
matter.  We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff .

Sincerely,

 /s/ Cecilia  Blye

Cecilia Blye, Chief
Office of Global Security Risk

cc:  Alberto Sessa
  Chief Financial Officer

  Barbara Jacobs
  Assistant Director