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SEC Company Response from Allot Ltd. (ALLT) (CIK 0001365767) (ALLT) — Dec 19, 2012

Allot Ltd. (ALLT) (CIK 0001365767)
Date: Dec. 19, 2012 · CIK: 0001365767 · Accession: 0001144204-12-068654

AI Filing Summary & Sentiment

Referenced dates: December 11, 2012

Date
December 19, 2012
Author
/s/ Colin Diamond
Form
CORRESP
Company
Allot Ltd. (ALLT) (CIK 0001365767)

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street Northeast Washington, DC 20549 Attn: Patrick Gilmore, Accounting Branch Chief

Re: Allot Communications Ltd.

Dear Mr. Gilmore:

We are writing on behalf of our client, Allot Communications Ltd. (the “Company”), in connection with the comment letter (the “Comment Letter”) of the Staff (the “Staff”) of the Securities and Exchange Commission dated December 11, 2012, related to the Company’s Form 20-F for the year ended December 31, 2011.

Further to the undersigned’s conversation with you, I am writing to confirm that the Company will provide its response to the Comment Letter by no later than January 8, 2013. We appreciate the Staff providing this extension.

Please do not hesitate to contact the undersigned with any questions or comments regarding this letter.

Sincerely,
/s/ Colin Diamond

Show Raw Text
CORRESP
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filename1.htm

December 19, 2012

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street Northeast

Washington, DC 20549

 Attn: Patrick Gilmore, Accounting Branch Chief

 Re: Allot Communications Ltd.

Dear Mr. Gilmore:

We are writing on behalf of our
client, Allot Communications Ltd. (the “Company”), in connection with the comment letter (the “Comment
Letter”) of the Staff (the “Staff”) of the Securities and Exchange Commission dated December 11,
2012, related to the Company’s Form 20-F for the year ended December 31, 2011.

Further to the undersigned’s conversation
with you, I am writing to confirm that the Company will provide its response to the Comment Letter by no later than January 8,
2013. We appreciate the Staff providing this extension.

	Please do not hesitate to contact the
undersigned with any questions or comments regarding this letter.

    Sincerely,

    /s/ Colin Diamond

    Colin Diamond

 cc: Nachum Falek, Chief Financial Officer, Allot Communications Ltd.

Itamar Rosen, General Counsel, Allot Communications Ltd.