United States securities and exchange commission logo May 19, 2023 Ordan Trabelsi Chief Executive Officer SuperCom Ltd 3 Rothschild Street Tel Aviv, 6688106, Israel Re: SuperCom Ltd Registration Statement on Form F-1 Filed May 15, 2023 File No. 333-271939 Dear Ordan Trabelsi: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Sasha Ablovatskiy, Esq.