0001178913-23-002645.txt : 20230830 0001178913-23-002645.hdr.sgml : 20230830 20230801060053 ACCESSION NUMBER: 0001178913-23-002645 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230801 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SuperCom Ltd CENTRAL INDEX KEY: 0001291855 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 000000000 STATE OF INCORPORATION: L3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1 ARIE SHENKAR STREET CITY: HERTZLIYA STATE: L3 ZIP: 4672501 BUSINESS PHONE: 972-9-889-0800 MAIL ADDRESS: STREET 1: 1 ARIE SHENKAR STREET CITY: HERTZLIYA STATE: L3 ZIP: 4672501 FORMER COMPANY: FORMER CONFORMED NAME: Vuance Ltd DATE OF NAME CHANGE: 20101019 FORMER COMPANY: FORMER CONFORMED NAME: Vuance DATE OF NAME CHANGE: 20070508 FORMER COMPANY: FORMER CONFORMED NAME: SuperCom Ltd. DATE OF NAME CHANGE: 20040526 CORRESP 1 filename1.htm

SUPERCOM LTD
3 Rothschild Street
Tel Aviv 6688106
Israel

August 1, 2023
 
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
Mail Stop 3561
Washington, D.C. 20549

Attn:
Patrick Fullem
 
Re:
SuperCom Ltd.
Acceleration Request for Registration Statement on Form F-1, as amended
File No. 333-273291
 
Ladies and Gentlemen:
 
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), SuperCom Ltd. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form F-1 (as amended, the “Registration Statement”) be accelerated so that it will become effective at 5:00 p.m. Eastern Time on Tuesday, August 1, 2023, or as soon as practicable thereafter. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
 
We respectfully request that we be notified of such effectiveness by a telephone call to Sasha Ablovatskiy of Foley Shechter Ablovatskiy LLP at (212) 335-0466.

Please contact Sasha Ablovatskiy of Foley Shechter Ablovatskiy LLP via telephone at (212) 335-0466 or via e-mail at sablovatskiy@foleyshechter.com with any questions.
 
 
Sincerely,
 
 
 
 
SUPERCOM LTD.
 
 
 
 
By:
/s/ Ordan Trabelsi
 
Name: 
Ordan Trabelsi
 
Title:
President and Chief Executive Officer
 
Cc:
Sarit Molcho, Adv. (S. Friedman & Co)
Sasha Ablovatskiy, Esq. (Foley Shechter Ablovatskiy LLP)
Jonathan Shechter, Esq. (Foley Shechter Ablovatskiy LLP)