<SEC-DOCUMENT>0001178913-22-001517.txt : 20220517
<SEC-HEADER>0001178913-22-001517.hdr.sgml : 20220517
<ACCEPTANCE-DATETIME>20220414160512
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001178913-22-001517
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220414

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>
      <div style="line-height: 1.25;">April 14, 2022</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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              <div style="line-height: 1.25; font-weight: bold;">Re:</div>
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              <div style="line-height: 1.25; font-weight: bold;">REQUEST FOR ACCELERATION OF EFFECTIVENESS<br>
                Allot Ltd. (CIK No. 0001365767)<br>
                Registration Statement on Form F-3 (File No. 333-264202)</div>
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      <div style="line-height: 1.25;">&#160;</div>
      <div style="line-height: 1.25;">Ladies and Gentlemen:</div>
      <div style="line-height: 1.25;">&#160;</div>
      <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. 333-264202) so that it will be declared effective at 4:00 p.m., Eastern Standard Time, on April 18, 2022, 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 Laura Katherine Mann at (713) 496-9695 of White &amp; Case LLP, counsel to the Company.</div>
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              <div style="line-height: 1.25;">Sincerely,</div>
              <div style="line-height: 1.25; font-weight: bold;">ALLOT LTD.</div>
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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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              <div style="line-height: 1.25;">Erez Antebi</div>
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              <div style="line-height: 1.25;">&#160;</div>
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            <td style="width: 24%; vertical-align: bottom;">
              <div style="line-height: 1.25;">Chief Executive Officer and President</div>
            </td>
            <td style="width: 23%; vertical-align: bottom;" colspan="1">&#160;</td>
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