Tower Semiconductor Ltd. — Regulatory Filings 2005

Dec 9, 2005

C003	����� ����������� ��"�		2
Public	TOWER SEMICONDUCTOR LTD.
	3255	Corporation no: 520041997
	Stock Exchange/Market: �����
	309
	381	P.O.B 619 , Migdal Haemek 23105 , ,
	Tel: 04-6506611 , 04-6506670 Fax: 04-6547788
	E.mail address: natiso@towersemi.com	Date of transmission: 09/12/2005
		Time of broadcast: 10:39 10:29:20
		Reference: 2005-02-073383

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

Other Report or AnnouncementRegulation 5 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 Ltd. Amendment No. 5 to the Draft Prospectus for Rights Offering

Exhibit46-TwelfthAmendment-PublicFinal_isa.pdf

Attached is Exhibit 4.6 to the draft prospectus filed today.
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: 01/12/2005
- - -
Name of the Signatory : Gilboa Nati Somekh , , Position of Signatory in the reporting corporation: Associate General Counsel
P.O.B Telephone: 04-6506109 , Facsimile: 04-6547788 , E-mail: natiso@towersemi.com