<SEC-DOCUMENT>0001178913-25-003775.txt : 20251112
<SEC-HEADER>0001178913-25-003775.hdr.sgml : 20251112
<ACCEPTANCE-DATETIME>20251112100922
ACCESSION NUMBER:		0001178913-25-003775
CONFORMED SUBMISSION TYPE:	SCHEDULE 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20251112
DATE AS OF CHANGE:		20251112

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TOWER SEMICONDUCTOR LTD
		CENTRAL INDEX KEY:			0000928876
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-45635
		FILM NUMBER:		251470169

	BUSINESS ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		RAMAT GAVRIEL INDUSTRIAL PARK
		STREET 2:		PO BOX 619
		CITY:			MIGDAL HAEMEK
		PROVINCE COUNTRY:   	L3
		ZIP:			2310502
		BUSINESS PHONE:		972522478856

	MAIL ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		RAMAT GAVRIEL INDUSTRIAL PARK
		STREET 2:		PO BOX 619
		CITY:			MIGDAL HAEMEK
		PROVINCE COUNTRY:   	L3
		ZIP:			2310502

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Clal Insurance Enterprises Holdings Ltd
		CENTRAL INDEX KEY:			0001376192
		ORGANIZATION NAME:           	
		EIN:				000000000
		STATE OF INCORPORATION:			L3
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G/A

	BUSINESS ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		36 RAUL WALENBERG ST
		CITY:			TEL-AVIV
		PROVINCE COUNTRY:   	L3
		ZIP:			6136902
		BUSINESS PHONE:		972-3-638-7577

	MAIL ADDRESS:	
		ADDRESS IS A NON US LOCATION: 	YES
		STREET 1:		36 RAUL WALENBERG ST
		CITY:			TEL-AVIV
		PROVINCE COUNTRY:   	L3
		ZIP:			6136902
</SEC-HEADER>
<DOCUMENT>
<TYPE>SCHEDULE 13G/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
<headerData>
<submissionType>SCHEDULE 13G/A</submissionType>
<previousAccessionNumber>0001178913-24-000572</previousAccessionNumber>
<filerInfo>
<filer>
<filerCredentials>
<cik>0001376192</cik>
<ccc>XXXXXXXX</ccc>
</filerCredentials>
</filer>
<liveTestFlag>LIVE</liveTestFlag>



</filerInfo>
</headerData>
<formData>
<coverPageHeader>
<amendmentNo>3</amendmentNo>
<securitiesClassTitle>Ordinary Shares, par value NIS 15.00 per share</securitiesClassTitle>
<eventDateRequiresFilingThisStatement>09/30/2025</eventDateRequiresFilingThisStatement>
<issuerInfo>
<issuerCik>0000928876</issuerCik>
<issuerName>Tower Semiconductor Ltd</issuerName>
<issuerCusip>M87915274</issuerCusip>
<issuerPrincipalExecutiveOfficeAddress>
<com:street1>Ramat Gavriel Industrial Park</com:street1>
<com:street2>P.O. Box 619</com:street2>
<com:city>Migdal Haemek</com:city>
<com:stateOrCountry>L3</com:stateOrCountry>
<com:zipCode>23105</com:zipCode>
</issuerPrincipalExecutiveOfficeAddress>
</issuerInfo>
<designateRulesPursuantThisScheduleFiled>
<designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
</designateRulesPursuantThisScheduleFiled>
</coverPageHeader>
<coverPageHeaderReportingPersonDetails>

<reportingPersonName>Clal Insurance Enterprises Holdings Ltd</reportingPersonName>
<citizenshipOrOrganization>L3</citizenshipOrOrganization>
<reportingPersonBeneficiallyOwnedNumberOfShares>
<soleVotingPower>0</soleVotingPower>
<sharedVotingPower>5395560</sharedVotingPower>
<soleDispositivePower>0</soleDispositivePower>
<sharedDispositivePower>5395560</sharedDispositivePower>
</reportingPersonBeneficiallyOwnedNumberOfShares>
<reportingPersonBeneficiallyOwnedAggregateNumberOfShares>5395560</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
<aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
<classPercent>4.8</classPercent>
<typeOfReportingPerson>CO</typeOfReportingPerson>
<comments>With regard to Rows (6), (8) and (9), please see Item 4. &#13;
Row (11) is based on 111,845,587 Ordinary Shares issued and outstanding as of May 31, 2025 (as reported by the Issuer in Exhibit 99.1 to its Report on Form 6-K filed with the Securities and Exchange Commission on June 12, 2025).</comments>
</coverPageHeaderReportingPersonDetails>
<items>
<item1>
<issuerName>Tower Semiconductor Ltd</issuerName>
<issuerPrincipalExecutiveOfficeAddress>Ramat Gavriel Industrial Park, P.O. Box 619, Migdal Haemek, Israel, 23105</issuerPrincipalExecutiveOfficeAddress>
</item1>
<item2>
<filingPersonName>Clal Insurance Enterprises Holdings Ltd. ("Clal")</filingPersonName>
<principalBusinessOfficeOrResidenceAddress>36 Raul Walenberg St., Tel Aviv 66180, Israel</principalBusinessOfficeOrResidenceAddress>
<citizenship>Israel</citizenship>
</item2>
<item3>
<notApplicableFlag>Y</notApplicableFlag>
</item3>
<item4>
<amountBeneficiallyOwned>Of the 5,395,560 Ordinary Shares reported in this Statement as beneficially owned by the Reporting Person, (i) 141,164 Ordinary Shares are beneficially held for its own account; and (ii) 5,254,396 Ordinary Shares are held for members of the public through, among others, provident funds and/or pension funds and/or insurance policies, which are managed by subsidiaries of Clal, which subsidiaries operate under independent management and make independent voting and investment decisions. Consequently, this Statement shall not be construed as an admission by Clal, that it is the beneficial owner of more than 141,164 Ordinary Shares covered by this Statement.</amountBeneficiallyOwned>
<classPercent>See Row (11) of the cover page of the Reporting Person above.</classPercent>
<numberOfSharesPersonHas>
<sharedPowerOrDirectToVote>See Row (6) of the cover page of the Reporting Person above and note in Item 4 above.</sharedPowerOrDirectToVote>
<sharedPowerOrDirectToDispose>See Row (8) of the cover page of the Reporting Person above and note in Item 4 above.</sharedPowerOrDirectToDispose>
</numberOfSharesPersonHas>
</item4>
<item5>
<notApplicableFlag>N</notApplicableFlag>
<classOwnership5PercentOrLess>Y</classOwnership5PercentOrLess>
</item5>
<item6>
<notApplicableFlag>Y</notApplicableFlag>
</item6>
<item7>
<notApplicableFlag>Y</notApplicableFlag>
</item7>
<item8>
<notApplicableFlag>Y</notApplicableFlag>
</item8>
<item9>
<notApplicableFlag>Y</notApplicableFlag>
</item9>
<item10>
<notApplicableFlag>N</notApplicableFlag>
<certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
</item10>
</items>
<signatureInformation>
<reportingPersonName>Clal Insurance Enterprises Holdings Ltd</reportingPersonName>
<signatureDetails>
<signature>/s/ Eran Czerninski</signature>
<title>Eran Czerninski/Authorized Signatory</title>
<date>11/12/2025</date>
</signatureDetails>
<signatureDetails>
<signature>/s/ Barak Benski</signature>
<title>Barak Benski/Authorized Signatory</title>
<date>11/12/2025</date>
</signatureDetails>
</signatureInformation>
</formData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
