| Headquarters | |
| January 11, 2010 | 22 Hanaagar Street |
| Industrial Zone B | |
| Securities and Exchange Commission | Hod-Hasharon, 45240, Israel |
| Division of Corporation Finance | Tel: 972 (9) 7619200 |
| 110 F Street, N.E. | Fax: 972 (9) 7443626 |
| Washington, D.C. 20549 | info@allot.com |
| www.allot.com |
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Allot Communications
Ltd.
Form
20-F for the Fiscal Year Ended December 31, 2008
Filed
May 7, 2009
File No.
001-33129
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Ladies
and Gentlemen:
Further to the letter of White and Case
LLP dated December 18, 2009 in connection with the above-referenced filing,
Allot Communication Ltd., an Israeli company (the “Company”), hereby
acknowledges that:
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·
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the
Company is responsible for the adequacy and accuracy of the disclosure in
the filings;
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·
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Staff
comments or changes to disclosure in response to staff comments do not
foreclose the Securities and Exchange Commission (the “Commission”) from
taking any action with respect to the filings;
and
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·
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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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Should you have any questions regarding
this letter, please do not hesitate to contact Colin Diamond at (212) 819-8754
of White & Case LLP, counsel to the Company.
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Sincerely,
ALLOT COMMUNICATIONS LTD.
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By:
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/s/ Doron Arazi | |
| Name: Doron Arazi | |||
| Title: Chief Financial Officer | |||