SUPERCOM LTD
3 Rothschild Street
Tel Aviv 6688106
Israel
December 21, 2021 |
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
Mail Stop 3561
Washington, D.C. 20549
Attn: | Gregory Herbers |
Re: | SuperCom Ltd. Registration Statement on Form F-3 Filed December 1, 2021 File No. 333-261442 |
Ladies and Gentlemen:
Pursuant to Rule 460 and 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-3 (the “Registration Statement”) be accelerated so that it will become effective at 12:00 P.M. Eastern Time on Monday, December 27, 2021, 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) |