Tower Semiconductor Ltd. — Report Publication Announcement 2005

Dec 15, 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: 15/12/2005
		Time of broadcast: 22:23 22:16:06
		Reference: 2005-02-078363

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. Final Prospectus for Rights Offering

RightsOfferingRegStatementandProspectus-Public_isa.pdf

Attached hereto is a prospectus of Tower Semiconductor Ltd. for which a permit for publication (reference no.2005-02-077505) was granted today, December 15, 2005, by the Israeli Securities Authority and which was declared effective today by the U.S. Securities and Exchange Commission.
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