<SEC-DOCUMENT>0001178913-25-001413.txt : 20250523
<SEC-HEADER>0001178913-25-001413.hdr.sgml : 20250523
<ACCEPTANCE-DATETIME>20250423164654
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001178913-25-001413
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250423

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="line-height: 1.25;"><u>Via EDGAR</u></div>
      <div style="line-height: 1.25;">&#160;</div>
      <div style="line-height: 1.25;">April 23, 2025</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
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      <div style="line-height: 1.25;">Division of Corporation Finance</div>
      <div style="line-height: 1.25;">Office of Manufacturing</div>
      <div style="line-height: 1.25;">U.S. Securities and Exchange Commission</div>
      <div style="line-height: 1.25;">Washington, D.C. 20549</div>
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              <div style="line-height: 1.25;">Attention:</div>
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              <div style="line-height: 1.25;">Sarah Sidwell</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;">TAT Technologies Ltd</div>
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              <div style="line-height: 1.25; font-weight: bold;">Registration Statement on Form F-3 (File No. 333-286699)</div>
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              <div style="line-height: 1.25; font-weight: bold;">Request for Acceleration of Effectiveness</div>
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      <div style="line-height: 1.25;">Ladies and Gentlemen:</div>
      <div style="line-height: 1.25;">&#160;</div>
      <div style="line-height: 1.25;">In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, TAT Technologies Ltd. hereby requests that the effectiveness of the above-referenced Registration Statement
        on Form F-3 (the &#8220;Registration Statement&#8221;) be accelerated and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on April 25, 2025, or as soon thereafter as practicable.</div>
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                <div style="text-align: left; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">Very truly yours,</div>
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                <div style="text-align: justify; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">TAT Technologies Ltd.</div>
                <div style="text-align: left; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">By: <u>/s/ Ehud Ben-Yair</u></div>
                <div style="text-align: left; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">Name: Ehud Ben-Yair</div>
                <div style="text-align: left; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">Title: Chief Financial Officer</div>
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              <td style="width: 4.81%; vertical-align: top;" colspan="1">cc:</td>
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                <div style="line-height: 1.25;">Guy Ben-Ami, Esq.<br>
                  Carter Ledyard&#160;&amp; Milburn LLP</div>
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