<SEC-DOCUMENT>0001178913-25-001052.txt : 20250523
<SEC-HEADER>0001178913-25-001052.hdr.sgml : 20250523
<ACCEPTANCE-DATETIME>20250326170717
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001178913-25-001052
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20250326

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TAT TECHNOLOGIES LTD
		CENTRAL INDEX KEY:			0000808439
		STANDARD INDUSTRIAL CLASSIFICATION:	AIRCRAFT ENGINES & ENGINE PARTS [3724]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		P.O. BOX 80
		CITY:			GEDERA ISRAEL
		STATE:			L3
		ZIP:			70750
		BUSINESS PHONE:		2127025962

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 80
		STREET 2:		445 PARK AVE SUMMIT ROVINS & FELDESMAN
		CITY:			GEDERA 70750 ISRAEL
		STATE:			L3

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GALAGRAPH LIMITED
		DATE OF NAME CHANGE:	19920609
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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    <div style="text-align: center; line-height: 1.25; font-family: 'Times New Roman',Times,serif;"><img src="image00003.jpg"></div>
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      <div style="line-height: 1.25; font-family: 'Times New Roman', Times, serif;">March 26, 2025</div>
    </div>
    <div style="line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">CONFIDENTIAL SUBMISSION VIA EDGAR<br>
      Draft Registration Statement<br>
      U.S. 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: 97%; vertical-align: top; font-family: 'Times New Roman',Times,serif;">
            <div style="line-height: 1.25; color: rgb(0, 0, 0);">Re: TAT Technologies Ltd.<br>
              Draft Registration Statement on Form F-3</div>
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    <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">&#160;</div>
    <div style="line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Ladies and Gentlemen:</div>
    <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">&#160;</div>
    <div style="line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">On behalf of our client, TAT Technologies Ltd. (the "<font style="font-weight: bold;">Company</font>"), we are submitting a draft Registration Statement on
      Form F-3 (the "<font style="font-weight: bold;">Registration Statement</font>") via EDGAR to the Securities and Exchange Commission for confidential nonpublic review pursuant to Section 6(e) of the Securities Act of 1933, as amended.&#160; The
      Registration Statement submitted herewith relates to a shelf registration of the Company&#8217;s ordinary shares and other securities.</div>
    <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">&#160;</div>
    <div style="line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">The Company undertakes to publicly file the Registration Statement and non-public draft submissions at least two business days prior to any requested
      effective time and date.</div>
    <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">&#160;</div>
    <div style="line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">If you have any questions or comments concerning this submission or require any additional information, please do not hesitate to call Steven J. Glusband
      at 212-238-8605 or Guy Ben Ami at 212-238-8658.</div>
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          <td style="width: 50%; vertical-align: top;">
            <div style="line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Very truly yours,</div>
            <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;"><font style="line-height: 1.25;">&#160;</font></div>
            <div style="line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;"><u>/s/ Guy Ben Ami</u></div>
            <div style="line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Guy Ben Ami</div>
            <div style="line-height: 1.25; color: rgb(0, 0, 0); font-family: 'Times New Roman',Times,serif;">Carter Ledyard &amp; Milburn LLP</div>
          </td>
        </tr>
        <tr>
          <td style="width: 10%; vertical-align: top; font-family: 'Times New Roman',Times,serif;">
            <div style="line-height: 1.25; color: rgb(0, 0, 0);">cc:</div>
          </td>
          <td style="width: 90%; vertical-align: top; font-family: 'Times New Roman',Times,serif;" colspan="3">&#160;</td>
        </tr>
        <tr>
          <td style="width: 42.86%; vertical-align: middle;" colspan="2">
            <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">Tuvia Geffen</div>
            <div style="line-height: 1.25; font-family: 'Times New Roman',Times,serif;">Naschitz, Brandes, Amir &amp; Co., Advocates</div>
          </td>
          <td style="width: 7.14%; vertical-align: top; font-family: 'Times New Roman',Times,serif;">&#160;</td>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
