<SEC-DOCUMENT>0001178913-24-001742.txt : 20240617
<SEC-HEADER>0001178913-24-001742.hdr.sgml : 20240617
<ACCEPTANCE-DATETIME>20240515160009
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001178913-24-001742
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240515

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SuperCom Ltd
		CENTRAL INDEX KEY:			0001291855
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1 ARIE SHENKAR STREET
		CITY:			HERTZLIYA
		STATE:			L3
		ZIP:			4672501
		BUSINESS PHONE:		972-9-889-0800

	MAIL ADDRESS:	
		STREET 1:		1 ARIE SHENKAR STREET
		CITY:			HERTZLIYA
		STATE:			L3
		ZIP:			4672501

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Vuance Ltd
		DATE OF NAME CHANGE:	20101019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Vuance
		DATE OF NAME CHANGE:	20070508

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SuperCom Ltd.
		DATE OF NAME CHANGE:	20040526
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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  <div style="text-align: center; line-height: 1.25; font-weight: bold;">SUPERCOM LTD</div>
  <div style="text-align: center; line-height: 1.25;">3 Rothschild Street</div>
  <div style="text-align: center; line-height: 1.25;">Tel Aviv 6688106</div>
  <div style="text-align: center; line-height: 1.25;">Israel</div>
  <div style="line-height: 1.25;"><br style="line-height: 1.25;">
  </div>
  <div style="text-align: right; text-indent: 36pt; line-height: 1.25;">May 15, 2024</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;"><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;">Office of Manufacturing</div>
  <div style="line-height: 1.25;">100 F Street, N.E.</div>
  <div style="line-height: 1.25;">Washington, D.C. 20549-3720</div>
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          <div style="line-height: 1.25;">Attn:<br>
          </div>
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        <td style="width: 96%; vertical-align: top;">Eranga Dias</td>
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  <div style="line-height: 1.25;">&#160;</div>
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          <div style="line-height: 1.25; font-weight: bold;">Re:</div>
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          <div style="text-align: justify; line-height: 1.25; font-weight: bold;">SuperCom Ltd.</div>
          <div style="text-align: justify; line-height: 1.25; font-weight: bold;">Registration Statement on Form F-1</div>
          <div style="text-align: justify; line-height: 1.25; font-weight: bold;">Filed May 6, 2024</div>
          <div style="text-align: justify; line-height: 1.25; font-weight: bold;"><u>File No. 333-279147</u></div>
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  <div style="text-align: justify; line-height: 1.25;">&#160;</div>
  <div style="line-height: 1.25;">Ladies and Gentlemen:</div>
  <div style="text-indent: 36pt; line-height: 1.25;">&#160;</div>
  <div style="text-align: justify; text-indent: 36pt; line-height: 1.25;">Pursuant to Rule 461 under the Securities Act of 1933, as amended, SuperCom Ltd. (the &#8220;<font style="font-weight: bold;">Company</font>&#8221;) hereby requests that the effective date of the above-referenced Registration Statement on Form F-1 (the &#8220;<font style="font-weight: bold;">Registration Statement</font>&#8221;) 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.</div>
  <div style="text-align: justify; text-indent: 36pt; line-height: 1.25;">&#160;</div>
  <div style="text-align: justify; text-indent: 36pt; line-height: 1.25;">We respectfully&#160;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.</div>
  <div style="text-indent: 36pt; line-height: 1.25;">&#160;</div>
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          <div style="line-height: 1.25;">&#160;</div>
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          <div style="line-height: 1.25;">Sincerely,</div>
        </td>
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          <div style="line-height: 1.25;">&#160;</div>
        </td>
        <td style="vertical-align: top;" colspan="2">
          <div style="line-height: 1.25; font-weight: bold;">SUPERCOM LTD.</div>
        </td>
      </tr>
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        <td style="width: 50%; vertical-align: top;">
          <div style="line-height: 1.25;">&#160;</div>
        </td>
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          <div style="line-height: 1.25;">By:</div>
        </td>
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          <div style="line-height: 1.25; font-style: italic;">/s/ Ordan Trabelsi</div>
        </td>
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          <div style="line-height: 1.25;">&#160;</div>
        </td>
        <td style="width: 5%; vertical-align: top;">
          <div style="line-height: 1.25;">Name:&#160;</div>
        </td>
        <td style="width: 45.06%; vertical-align: top;">
          <div style="line-height: 1.25;">Ordan Trabelsi</div>
        </td>
      </tr>
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        <td style="width: 50%; vertical-align: top;">
          <div style="line-height: 1.25;">&#160;</div>
        </td>
        <td style="width: 5%; vertical-align: top;">
          <div style="line-height: 1.25;">Title:</div>
        </td>
        <td style="width: 45.06%; vertical-align: top;">
          <div style="line-height: 1.25;">President and Chief Executive Officer</div>
        </td>
      </tr>

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          <div style="line-height: 1.25;">Cc:</div>
        </td>
        <td style="width: 96.76%; vertical-align: top;">
          <div style="line-height: 1.25;">Sarit Molcho, Adv. (S. Friedman &amp; Co)</div>
          <div style="line-height: 1.25;">Sasha Ablovatskiy, Esq. (Foley Shechter Ablovatskiy LLP)</div>
        </td>
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