Tower Semiconductor Ltd. — Regulatory Filings 2009

Dec 1, 2009

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[LETTERHEAD OF TOWER SEMICONDUCTOR LTD.]

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November 30, 2009

Mr. Kevin L. Vaughn Accounting Branch Chief Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Mail Stop 3030

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Re: Tower Semiconductor Ltd. (the “Company”) Amendment No.1 on Form 20-F/A to Form 20-F for fiscal year ended December 31, 2008 Filed November 24, 2009 File No. 0-24790

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Dear Mr. Vaughn:

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We are writing in reference to the above captioned filing and the letter filed in connection therewith with the Commission on behalf of the Company by Eilenberg & Krause LLP on November 24, 2009 that contained comments of the Staff and the Company’s responses thereto.

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The Company acknowledges that:

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— the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

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— staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

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— the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

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Sincerely, TOWER SEMICONDUCTOR LTD. By: /s/ Oren Shirazi —————————————— Oren Shirazi Chief Financial Officer