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RADWARE LTD Regulatory Filings 2013

Dec 31, 2013

32120_rns_2013-12-31_78227573-c824-4e30-b6c6-414ff2013e85.zip

Regulatory Filings

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CORRESP 1 filename1.htm Licensed to: Thomson Reuters Document created using Disclosure Solutions PROFILE 2.5.1.0 Copyright 1995 - 2013 Thomson Reuters Accelus. All rights reserved.

KRAMER LEVIN NAFTALIS & FRANKEL llp
Ernest S. Wechsler Partner Phone: 212-715-9211 Fax: 212-715-8000 [email protected]

December 31, 2013

VIA EDGAR AND E-MAIL

Mr. Stephen Krikorian

Accounting Branch Chief

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Radware LTD.

Form 20-F for the Fiscal Year Ended December 31, 2012

Filed March 28, 2013

File No. 000-30324

Dear Mr. Krikorian:

Reference is made to the letter, dated December 13, 2013, to Mr. Roy Zisapel, Chief Executive Officer of Radware LTD. (the “ Company ”), setting forth the comments (the “ Comment Letter ”) of the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “ Staff ”) regarding the above-referenced Form 20-F for the fiscal year ended December 31, 2012, filed with the Securities and Exchange Commission on March 28, 2013.

The relevant personnel at the Company are, at this time, occupied with activities related to the conclusion of its fiscal year ending on December 31, 2013. I am therefore requesting, on behalf of the Company, an extension for filing its response to the Comment Letter. The Company will use diligent efforts to provide its response to the Staff by the close of business on January 20, 2014.

Should you have any questions regarding this letter, please do not hesitate to contact me at (212) 715-9211.

Sincerely,
/s/ Ernest S. Wechsler
Ernest S. Wechsler

cc: Roy Zisapel

Gadi Meroz

Radware LTD.

1177 Avenue of the Americas New York NY 10036-2714 Phone 212.715.9100 Fax 212.715.8000

990 Marsh Road Menlo Park CA 94025-1949 Phone 650.752.1700 Fax 650.752.1800

47 Avenue Hoche 75008 Paris France Phone (33-1) 44 09 46 00 Fax (33-1) 44 09 46 01

www.kramerlevin.com