<SEC-DOCUMENT>0001178913-20-001291.txt : 20200604
<SEC-HEADER>0001178913-20-001291.hdr.sgml : 20200604
<ACCEPTANCE-DATETIME>20200504122747
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001178913-20-001291
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20200504

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CERAGON NETWORKS LTD
		CENTRAL INDEX KEY:			0001119769
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		24 RAOUL WALLENBERG ST
		CITY:			TEL AVIV
		STATE:			L3
		ZIP:			69719
		BUSINESS PHONE:		972-3-543-1000

	MAIL ADDRESS:	
		STREET 1:		24 RAOUL WALLENBERG ST
		CITY:			TEL AVIV
		STATE:			L3
		ZIP:			69719

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GIGANET LTD
		DATE OF NAME CHANGE:	20000719
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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                <div style="line-height: 1.25; font-weight: bold;">Ran Vered</div>
                <div style="line-height: 1.25; font-weight: bold;"><font style="background-color: #FFFFFF;">Chief Financial Officer</font></div>
                <div style="line-height: 1.25;">Ceragon Networks Ltd.</div>
                <div style="line-height: 1.25;">T: +972-3-543-1000</div>
                <div style="line-height: 1.25;">E: ranv@ceragon.com</div>
                <div style="line-height: 1.25;">24 Raoul Wallenberg St., Tel Aviv, Israel 6971920</div>
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      <div style="text-align: justify; line-height: 1.25;">May 4, 2020</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25; font-weight: bold;"><u>VIA EDGAR</u></div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">United States Securities and Exchange Commission</div>
      <div style="text-align: justify; line-height: 1.25;">Division of Corporation Finance</div>
      <div style="text-align: justify; line-height: 1.25;">100 F Street, NE</div>
      <div style="text-align: justify; line-height: 1.25;">Washington, DC 20549</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;"><font style="font-weight: bold;">Re:</font>&#160;&#160;&#160;&#160;&#160; <font style="font-weight: bold;">Ceragon Networks Ltd.</font></div>
      <div style="text-align: justify; margin-left: 28.35pt; line-height: 1.25; font-weight: bold;">Registration Statement on Form F-3</div>
      <div style="text-align: justify; margin-left: 28.35pt; line-height: 1.25; font-weight: bold;"><u>File No. 333-237809</u></div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; line-height: 1.25;">Ladies and Gentlemen:</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; text-indent: 28.35pt; line-height: 1.25;">Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, Ceragon Networks
        Ltd. (the &#8220;<u>Company</u>&#8221;) hereby respectfully requests that the Securities and Exchange Commission (the &#8220;<u>Commission</u>&#8221;) accelerate the effective date of the above referenced Registration Statement on Form F-3 so that it will become effective at 4:00 p.m. Eastern Time on May 6, 2020, or as soon as practicable
        thereafter.</div>
      <div style="line-height: 1.25;"><br style="line-height: 1.25;">
      </div>
      <div style="text-align: justify; text-indent: 28.35pt; line-height: 1.25;">In connection with the foregoing request, the Company hereby acknowledges that:</div>
      <div style="line-height: 1.25">&#160;</div>
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                <td style="width: 27pt; vertical-align: top; align: right;">&#9726;</td>
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                  <div>should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any
                    action with respect to the filing;</div>
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      <div style="line-height: 1.25">&#160;</div>
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                  <div>the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full
                    responsibility for the adequacy and accuracy of the disclosure in the filing; and</div>
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      <div style="line-height: 1.25">&#160;</div>
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                <td style="width: 27pt; vertical-align: top; align: right;">&#9726;</td>
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                  <div>the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the
                    federal securities laws of the United States.</div>
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                  <div style="text-align: justify; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">Very truly yours,</div>
                  <div style="line-height: 1.25;"><br style="line-height: 1.25;">
                  </div>
                  <div style="text-align: justify; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">CERAGON NETWORKS LTD.</div>
                  <div style="line-height: 1.25;"><br style="line-height: 1.25;">
                  </div>
                  <div style="text-align: justify; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">By:&#160; &#160;&#160;&#160;&#160;<u>/s/ Ran Vered</u>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div>
                  <div style="text-align: justify; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">Name:&#160; Ran Vered</div>
                  <div style="text-align: justify; line-height: 1.25; font-family: 'Times New Roman',Times,serif;">Title:&#160; &#160; Chief Financial Officer</div>
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