Tower Semiconductor Ltd. — Regulatory Filings 2006

Dec 27, 2006

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C003����� ����������� ��"�2PublicTOWER SEMICONDUCTOR LTD.5136Corporation no: 520041997Stock Exchange/Market: �����309381P.O.B 619 , Migdal Haemek 23105 , ,Tel: 04-6506611 , 04-6506670 Fax: 04-6547788E.mail address: natiso@towersemi.comDate of transmission: 27/12/2006              Time of broadcast: 15:56 15:54:49

Reference: 2006-02-174415

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. Prospectus for Registration of Securities in Israel Attached hereto is a prospectus of Tower Semiconductor Ltd. for which a permit for publication (reference no.2006-02-173971) was granted today, December 27, 2006, by the Israel Securities Authority

PIPE_Prospectus_Final_for_Heter_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: 31/10/2006
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Name of the Signatory: : Back-Frimer Dina , , Position of Signatory in the reporting corporation: Lawyer
P.O.B Telephone: 04-6506436 , Facsimile: 04-6547788 , E-mail: dinaback@towersemi.com