Tower Semiconductor Ltd. — Call Transcript 2007

Aug 10, 2007

_________

C002����� ����������� ��"�2PublicTOWER SEMICONDUCTOR LTD.3255Corporation no: 520041997Stock Exchange/Market: �����309380P.O.B 619 , Migdal Haemek 23105 , ,Tel: 04-6506611 , 04-6506670 Fax: 04-6547788E.mail address: natiso@towersemi.comDate of transmission: 10/08/2007              Time of broadcast: 08:24 08:22:56

Reference: 2007-02-353617

Israel Securities Authority		Tel Aviv Stock Exchange
www.isa.gov.il		www.tase.co.il

Immediate ReportRegulation 4 of the Securities Regulations, (Periodic and Immediate Reports of Foreign Corporation) 5761-2000

The corporation is a foreign private issuer as defined by U.S. Securities Laws.
Attached hereto is a report on Tower Semiconductor Announces Second Quarter 2007 Results Conference Call
PRCCQ207_isa.pdf

References of previous documents relating to this matter(the reference does not constitute incorporation by reference):
Previous names of reporting entity:
Date of revision of form structure: 28/06/2007
- - -
Name of the Signatory: : Gilboa Nati Somekh , , Position of Signatory in the reporting corporation: General Counsel & Corporate Secretary
P.O.B Telephone: 04-6506109 , Facsimile: 04-6547788 , E-mail: natiso@towersemi.com