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SUPERCOM LTD

3 Rothschild Street

Tel Aviv 6688106

Israel

May 15, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549-3720

Attn:
Eranga Dias

Re: SuperCom Ltd. Registration Statement on Form F-1 Filed May 6, 2024 File No. 333-279147

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, SuperCom Ltd. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form F-1 (the “Registration Statement”) be accelerated so that it will become effective at 12:00 p.m. Eastern Time on Friday, May 17, 2024, or as soon as practicable thereafter.

We respectfully request that we be notified of such effectiveness by a telephone call to Sasha Ablovatskiy, Esq. of Foley Shechter Ablovatskiy LLP at (212) 335-0466.

	Sincerely,
	SUPERCOM LTD.
	By:	/s/ Ordan Trabelsi
	Name:	Ordan Trabelsi
	Title:	President and Chief Executive Officer

Cc: Sarit Molcho, Adv. (S. Friedman & Co) Sasha Ablovatskiy, Esq. (Foley Shechter Ablovatskiy LLP)