-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Kx+SMW+Q0ZZs5MwF6yJL1to8Hu0SlG5RjvXnjhgc51XtPbLceycsOoFtAX4LEDW/
 scdxBeSAtKM1/lLF66Z2sQ==

<SEC-DOCUMENT>0001178913-07-001184.txt : 20070614
<SEC-HEADER>0001178913-07-001184.hdr.sgml : 20070614
<ACCEPTANCE-DATETIME>20070614082109
ACCESSION NUMBER:		0001178913-07-001184
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070614
FILED AS OF DATE:		20070614
DATE AS OF CHANGE:		20070614

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TOWER SEMICONDUCTOR LTD
		CENTRAL INDEX KEY:			0000928876
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24790
		FILM NUMBER:		07918770

	BUSINESS ADDRESS:	
		STREET 1:		RAMAT GAVRIEL
		STREET 2:		P O BOX 619
		CITY:			MIGDAL HAEMEK 23105
		STATE:			L3
		BUSINESS PHONE:		97246506611

	MAIL ADDRESS:	
		STREET 1:		RAMAT GAVRIEL
		STREET 2:		P O BOX 619
		CITY:			MIGDAL HAEMEK 23105
		STATE:			L3
		ZIP:			N-A
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>zk73873.txt
<TEXT>


                                    FORM 6-K

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                       For the month of June 2007 (No. 2)

                            TOWER SEMICONDUCTOR LTD.
                 (Translation of registrant's name into English)

                          RAMAT GAVRIEL INDUSTRIAL PARK
                    P.O. BOX 619, MIGDAL HAEMEK, ISRAEL 23105
                    (Address of principal executive offices)

     Indicate by check mark whether the registrant files or will file annual
reports under cover Form 20-F or Form 40-F.

                         Form 20-F [X]     Form 40-F [_]

     Indicate by check mark whether the registrant by furnishing the information
contained in this Form is also thereby furnishing the information to the
Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

                               Yes [_]     No [X]


<PAGE>


     On June 14, 2007, the Registrant announced that Tower Semiconductor to
Present at the C.E. Unterberg Emerging Growth Opportunities Conference, attached
hereto is a copy of the press release.

     This Form 6-K is being incorporated by reference into all effective
registration statements filed by us under the Securities Act of 1933.


<PAGE>


                                   SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.

                                                     TOWER SEMICONDUCTOR LTD.


Date: June 14, 2007                                  By: /s/ Nati Somekh Gilboa
                                                     --------------------------
                                                     Nati Somekh Gilboa
                                                     Corporate Secretary


<PAGE>


TOWER SEMICONDUCTOR TO PRESENT AT THE C.E. UNTERBERG EMERGING GROWTH
OPPORTUNITIES CONFERENCE

MIGDAL HAEMEK, Israel - June 14, 2007 - Tower Semiconductor Ltd. (NASDAQ: TSEM -
TASE: TSEM), an independent specialty foundry, today announced that Mr. Russell
Ellwanger, Chief Executive Officer will be presenting at the C.E. Unterberg
Emerging Growth Opportunities Conference at the Mandarin Oriental Hotel in New
York City on Wednesday, July 11th at 1:00 p.m. EST.

A live audio web cast of Tower Semiconductor's presentation may be accessed at
the company's web site (Investor Relations section), at
http://www.towersemi.com, or by using the following URL:
http://www.wsw.com/webcast/ceut6/tsem/ , at 1:00 p.m. Eastern Time on Wednesday,
July 11, 2007. Access to the replay will be available one hour after the web
cast and will be archived for 90 days after the conference.

ABOUT TOWER SEMICONDUCTOR LTD.

Tower Semiconductor Ltd. (Nasdaq: TSEM, TASE: TSEM) is an independent specialty
foundry that delivers customized solutions in a variety of advanced CMOS
technologies, including digital CMOS, mixed-signal and RF (radio frequency)
CMOS, CMOS image sensors, power management devices, and embedded non-volatile
memory solutions. Tower's customer orientation is complemented by its
uncompromising attention to quality and service. Its specialized processes and
engineering expertise provides highly flexible, customized manufacturing
solutions to fulfill the increasing variety of customer needs worldwide.
Boasting two world-class manufacturing facilities with standard and specialized
process technologies ranging from 1.0 to 0.13-micron, Tower Semiconductor
provides exceptional design support and technical services to help customers
sustain long-term, reliable product performance, while delivering on-time and
on-budget results. More information can be found at http://www.towersemi.com.

CONTACT:
Tower Semiconductor
Noit Levi, +972-4-604-7066
noitle@towersemi.com

or:

Shelton Group
Jim Mathias, 972-239-5119, ext. 115
jmathias@sheltongroup.com

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
