SuperCom (SPCB) CORRESPCorrespondence with SEC

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), SuperCom Ltd. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form F-1 (as amended, the “Registration Statement”) be accelerated so that it will become effective at 5:00 p.m. Eastern Time on Tuesday, August 1, 2023, or as soon as practicable thereafter. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

 

We respectfully request that we be notified of such effectiveness by a telephone call to Sasha Ablovatskiy of Foley Shechter Ablovatskiy LLP at (212) 335-0466.

Please contact Sasha Ablovatskiy of Foley Shechter Ablovatskiy LLP via telephone at (212) 335-0466 or via e-mail at sablovatskiy@foleyshechter.com with any questions.