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SEC Comment Letter 0000000000-25-003478 to Allot Ltd. (ALLT)

Allot Ltd.
Date: April 1, 2025 · CIK: 0001365767 · Accession: 0000000000-25-003478

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File numbers found in text: 333-286174

Date
April 1, 2025
Author
Division of
Form
UPLOAD
Company
Allot Ltd.

Letter

Re: Allot Ltd. Registration Statement on Form F-3 Filed March 27, 2025 File No. 333-286174 Dear Eyal Harari:

April 1, 2025

Eyal Harari Chief Executive Officer Allot Ltd. 22 Hanagar Street Neve Ne eman Industrial Zone B Hod-Hasharon 4501317, Israel

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. 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.

Please contact Alexandra Barone at 202-551-8816 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Technology
cc: Colin Diamond, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 1, 2025

Eyal Harari
Chief Executive Officer
Allot Ltd.
22 Hanagar Street
Neve Ne eman Industrial Zone B
Hod-Hasharon 4501317, Israel

 Re: Allot Ltd.
 Registration Statement on Form F-3
 Filed March 27, 2025
 File No. 333-286174
Dear Eyal Harari:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
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.

 Please contact Alexandra Barone at 202-551-8816 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Technology
cc: Colin Diamond, Esq.
</TEXT>
</DOCUMENT>