SuperCom Ltd — Regulatory Filings 2025

May 20, 2025

CORRESP 1 filename1.htm Licensed to: ZKG Document created using Broadridge PROfile 25.2.1.5287 Copyright 1995 - 2025 Broadridge

May 20, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Attention: Ms. Erin Donahue

Re:
Registration Statement on Form F-3 Filed on May 9, 2025
File No. 333-287163

Dear Ms. Donahue:

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-3 (the “ Registration Statement ”) be accelerated so that it will become effective at 4:00 P.M. Eastern Time on Friday, May 23, 2025 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, or in his absence Jonathan Shechter, Esq. of Foley Shechter Ablovatskiy LLP at (212) 335-0465.

Sincerely,
SUPERCOM LTD.
By:	/s/ Ordan Trabelsi
Name:	Ordan Trabelsi
Title:	President and Chief Executive Officer

Cc:
Jonathan Shechter, Esq. (Foley Shechter Ablovatskiy LLP)