<SEC-DOCUMENT>0001178913-21-001067.txt : 20210416
<SEC-HEADER>0001178913-21-001067.hdr.sgml : 20210416
<ACCEPTANCE-DATETIME>20210317122916
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001178913-21-001067
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210317

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Allot Ltd.
		CENTRAL INDEX KEY:			0001365767
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER COMMUNICATIONS EQUIPMENT [3576]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		22 HANGAR STREET
		STREET 2:		NEVE NE'EMAN, INDUSTRIAL ZONE B
		CITY:			HOD-HASHARON
		STATE:			L3
		ZIP:			4501317
		BUSINESS PHONE:		972-9-761-9200

	MAIL ADDRESS:	
		STREET 1:		22 HANGAR STREET
		STREET 2:		NEVE NE'EMAN, INDUSTRIAL ZONE B
		CITY:			HOD-HASHARON
		STATE:			L3
		ZIP:			4501317

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Allot Communications Ltd.
		DATE OF NAME CHANGE:	20060612
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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    <div style="text-align: center; line-height: 1.25; font-variant: small-caps; font-weight: bold;">Allot Ltd.</div>
    <div style="text-align: center; line-height: 1.25;">22 Hanagar Street</div>
    <div style="text-align: center; line-height: 1.25;">Neve Ne&#8217;eman Industrial Zone B</div>
    <div style="text-align: center; line-height: 1.25;">Hod-Hasharon 4501317, Israel</div>
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    <div style="line-height: 1.25;">March 17, 2021</div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="line-height: 1.25; font-weight: bold;"><u>VIA EDGAR</u></div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="line-height: 1.25;">United States Securities and Exchange Commission<br>
      Division of Corporation Finance<br>
      100 F Street, N.E.<br>
      Washington, D.C. 20549</div>
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            <td style="width: 36pt; vertical-align: top; align: right; font-weight: bold;">Re:</td>
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              <div style="font-weight: bold;">REQUEST FOR ACCELERATION OF EFFECTIVENESS<br>
                Allot Ltd. (CIK No. 0001365767)<br>
                Registration Statement on Form F-3 (File No. 333-254296)</div>
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    <div style="line-height: 1.25;">Ladies and Gentlemen:</div>
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    <div style="text-indent: 36pt; line-height: 1.25;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, Allot Ltd. (the &#8220;Company&#8221;) hereby requests
      acceleration of the effective date of its Registration Statement on Form F-3 (File No. 333-254296) so that it will be declared effective at 9:30 a.m., Eastern Standard Time, on March 19, 2021, or as soon thereafter as is practicable.</div>
    <div style="line-height: 1.25">&#160;</div>
    <div style="text-indent: 36pt; line-height: 1.25;">Should you have any questions regarding this letter, please do not hesitate to contact Colin Diamond at (212) 819-8754
      or Samuel Seham at (212) 819-8407 of White &amp; Case LLP, counsel to the Company.</div>
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            <div style="line-height: 1.25; font-weight: bold;"> <font style="font-weight: normal;">Sincerely,</font></div>
            <div style="line-height: 1.25; font-weight: bold;"> <br>
            </div>
            <div style="line-height: 1.25; font-weight: bold;">ALLOT LTD.</div>
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          <td style="width: 7.31%; vertical-align: middle;">&#160;</td>
          <td style="width: 92.69%; vertical-align: middle;" colspan="2">&#160;</td>
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            <div style="line-height: 1.25;">By:</div>
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            <div style="line-height: 1.25;">/s/ Erez Antebi</div>
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          <td style="width: 90.89%; vertical-align: bottom;">
            <div style="line-height: 1.25;">Erez Antebi</div>
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            <div style="line-height: 1.25;">Chief Executive Officer and President</div>
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        <div style="line-height: 1.25;">[<font style="font-style: italic;">Signature Page to Issuer
            Acceleration Request</font>]</div>
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