SUPERCOM LTD
3 Rothschild Street
Tel Aviv 6688106
Israel
May 24, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549-3720
| Re: | SuperCom Ltd. Registration Statement on Form F-1 Filed May 15, 2023 File No. 333-271939 |
Ladies and Gentlemen:
Pursuant to Rule 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-1 (the “Registration Statement”) be accelerated so that it will become effective at 12:00 p.m. Eastern Time on Friday, May 26, 2023, or as soon as practicable thereafter.
We respectfully request that we be notified of such effectiveness via 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) |
