Allot Ltd.
22 Hanagar Street
Neve Ne’eman Industrial Zone B
Hod-Hasharon 4501317, Israel
March 17, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: |
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Allot Ltd. (CIK No. 0001365767) Registration Statement on Form F-3 (File No. 333-254296) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Allot Ltd. (the “Company”) hereby requests
acceleration of the effective date of its Registration Statement on Form F-3 (File No. 333-254296) so that it will be declared effective at 9:30 a.m., Eastern Standard Time, on March 19, 2021, or as soon thereafter as is practicable.
Should you have any questions regarding this letter, please do not hesitate to contact Colin Diamond at (212) 819-8754
or Samuel Seham at (212) 819-8407 of White & Case LLP, counsel to the Company.
[Remainder of Page Intentionally Blank]
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Sincerely,
ALLOT LTD.
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By:
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/s/ Erez Antebi
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Erez Antebi
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Chief Executive Officer and President
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[Signature Page to Issuer
Acceleration Request]