June 28, 2019
Via E-mail
Erez Antebi
Chief Executive Officer
Allot Ltd.
22 Hanagar Street
Neve Ne'eman Industrial Zone B
Hod-Hasharon 45240
Israel

       Re:     Allot Ltd.
               Form 20-F for the Fiscal Year Ended December 31, 2018
               Filed March 19, 2019
               File No. 1-33129

Dear Mr. Antebi:

        We have limited our review of your filing to your contacts with
countries that have been
identified as state sponsors of terrorism, and we have the following comments.
Our review with
respect to this issue does not preclude further review by the Assistant
Director group with respect
to other issues. In our comments, we ask you to provide us with information so
we may better
understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

General

   1. Your website provides a section on supported protocols which includes an
entry dated
      October 19, 2015 for the Allot DART Protocol Pack, and it states that you
refined certain
      VPN applications including Freegate which is used by millions in several
countries
      including North Korea. Third party websites continue to state that
Freegate is used in
      North Korea. Also, the transcript of your fourth quarter 2018 earnings
call quotes your
      Chief Executive Officer as stating that Vodafone is one of your largest
security
      customers, and that in December Telefonica launched their service in
Spain based on the
      Allot NetworkSecure product. Those companies appear to offer
telecommunications
      services in Syria and Sudan. Syria, Sudan and North Korea are designated
by the U.S.
      Department of State as state sponsors of terrorism and are subject to
U.S. economic
      sanctions and/or export controls. Your Form 20-F does not provide
disclosure about
 Erez Antebi
Allot Ltd.
June 28, 2019
Page 2

         those countries. Please describe to us the nature and extent of any
past, current, and
         anticipated contacts with Syria and Sudan, and with North Korea since
November 20,
         2017, the date that it was designated, including with their
governments, whether through
         subsidiaries, distributors, resellers, affiliates, or other direct or
indirect arrangements.

         We urge all persons who are responsible for the accuracy and adequacy
of the disclosure
in the filing to be certain that the filing includes the information the
Securities Exchange Act of
1934 and all applicable Exchange Act rules require. Since the company and its
management are
in possession of all facts relating to a company's disclosure, they are
responsible for the accuracy
and adequacy of the disclosures they have made.

      In responding to our comments, please provide a written statement from
the company
acknowledging that:

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

         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

         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.

        You may contact Jennifer Hardy, Special Counsel, at (202) 551-3767 or
me at (202) 551-
3470 if you have any questions about the comments or our review.

                                                               Sincerely,

                                                               /s/ Cecilia Blye

                                                               Cecilia Blye,
Chief
                                                               Office of Global
Security Risk

cc:      Alberto Sessa
         Chief Financial Officer

         Barbara Jacobs
         Assistant Director