<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
  <!-- Generated by Workiva -->
  <headerData>
    <submissionType>144</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001721354</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <issuerInfo>
      <issuerCik>0000928876</issuerCik>
      <issuerName>Tower Semiconductor Ltd.</issuerName>
      <secFileNumber>000-24790</secFileNumber>
      <issuerAddress>
        <com:street1>Ramat Gavriel Industrial Park</com:street1>
        <com:street2>P.O. Box 619</com:street2>
        <com:city>Migdal Haemek</com:city>
        <com:stateOrCountry>L3</com:stateOrCountry>
        <com:zipCode>2310502</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>972-4-6506109</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Amir Elstein</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Chairman</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>J.P. Morgan Securities LLC</name>
        <address>
          <com:street1>270 Park Avenue, 10th Floor</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10017</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>64000</noOfUnitsSold>
      <aggregateMarketValue>6186880</aggregateMarketValue>
      <noOfUnitsOutstanding>111550761</noOfUnitsOutstanding>
      <approxSaleDate>11/19/2025</approxSaleDate>
      <securitiesExchangeName>NASDAQ</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Ordinary Shares</securitiesClassTitle>
      <acquiredDate>05/19/2022</acquiredDate>
      <natureOfAcquisitionTransaction>Open Market Purchase</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>NASDAQ Exchange</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>64000</amountOfSecuritiesAcquired>
      <paymentDate>05/19/2022</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <noticeSignature>
      <noticeDate>11/19/2025</noticeDate>
      <signature>/s/ J.P. Morgan Securities LLC as agent and attorney-in-fact for Amir Elstein</signature>
    </noticeSignature>
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