SuperCom Ltd — Regulatory Filings 2022

Jun 3, 2022

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SUPERCOM LTD

3 Rothschild Street

Tel Aviv 6688106

Israel

June 3, 2022

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-1 Filed May 27, 2022 File No. 333-265293

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 Wednesday, June 8, 2022, 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)