CORRESP 1 filename1.htm

KRAMER LEVIN NAFTALIS & FRANKEL llp
 
Ernest S. Wechsler
Partner
Phone: 212-715-9211
Fax: 212-715-8000
EWechsler@KRAMERLEVIN.com
 
December 31, 2013
 
VIA EDGAR AND E-MAIL
 
Mr. Stephen Krikorian
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

Re: Radware LTD.
Form 20-F for the Fiscal Year Ended December 31, 2012
Filed March 28, 2013
File No. 000-30324
 
Dear Mr. Krikorian:
 
Reference is made to the letter, dated December 13, 2013, to Mr. Roy Zisapel, Chief Executive Officer of Radware LTD. (the “Company”), setting forth the comments (the “Comment Letter”) of the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Staff”) regarding the above-referenced Form 20-F for the fiscal year ended December 31, 2012, filed with the Securities and Exchange Commission on March 28, 2013.
 
The relevant personnel at the Company are, at this time, occupied with activities related to the conclusion of its fiscal year ending on December 31, 2013.  I am therefore requesting, on behalf of the Company, an extension for filing its response to the Comment Letter.  The Company will use diligent efforts to provide its response to the Staff by the close of business on January 20, 2014.
 
Should you have any questions regarding this letter, please do not hesitate to contact me at (212) 715-9211.
 
 
Sincerely,
 
 
 
/s/ Ernest S. Wechsler
 
Ernest S. Wechsler
 
cc:
Roy Zisapel
Gadi Meroz
Radware LTD.
 
1177 Avenue of the Americas   New York NY 10036-2714   Phone 212.715.9100   Fax 212.715.8000
990 Marsh Road   Menlo Park CA 94025-1949   Phone 650.752.1700   Fax 650.752.1800
47 Avenue Hoche   75008 Paris France   Phone (33-1) 44 09 46 00   Fax (33-1) 44 09 46 01
www.kramerlevin.com