<SEC-DOCUMENT>0001178913-24-000777-index.html : 20240229
<SEC-HEADER>0001178913-24-000777.hdr.sgml : 20240229
<ACCEPTANCE-DATETIME>20240229164915
ACCESSION NUMBER:		0001178913-24-000777
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20240229
DATE AS OF CHANGE:		20240229
EFFECTIVENESS DATE:		20240229

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TOWER SEMICONDUCTOR LTD
		CENTRAL INDEX KEY:			0000928876
		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:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-277536
		FILM NUMBER:		24704678

	BUSINESS ADDRESS:	
		STREET 1:		RAMAT GAVRIEL INDUSTRIAL PARK
		STREET 2:		PO BOX 619
		CITY:			MIGDAL HAEMEK
		STATE:			L3
		ZIP:			23105
		BUSINESS PHONE:		97246506611

	MAIL ADDRESS:	
		STREET 1:		RAMAT GAVRIEL INDUSTRIAL PARK
		STREET 2:		PO BOX 619
		CITY:			MIGDAL HAEMEK
		STATE:			L3
		ZIP:			23105
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>zk2431058.htm
<DESCRIPTION>S-8
<TEXT>
Document 1 - file: zk2431058.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>exhibit_5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
Document 2 - file: exhibit_5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>exhibit_23-2.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
Document 3 - file: exhibit_23-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>exhibit_107-1.htm
<DESCRIPTION>FILING FEES TABLE
<TEXT>
Document 4 - file: exhibit_107-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>image0.jpg
<TEXT>
Document 5 - file: image0.jpg

</DOCUMENT>
</SEC-DOCUMENT>