February 23, 2010
VIA EDGAR
John Reynolds
Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
RE: TEFRON LTD.
AMENDMENT NO. 2 ON FORM F-1 TO FORM F-3
FILE NO. 333-161466
Dear Sir:
Attached is Amendment No. 2 on Form F-1 to Form F-3 ("AMENDMENT NO. 2")
filed by Tefron Ltd. ("TEFRON"), marked to show changes from Amendment No. 1 on
Form F-1 to Form F-3 filed on January 20, 2010 ("AMENDMENT NO. 1").
Amendment No. 2 is being filed principally to insert dates and other
information that was missing from Amendment No. 1 as well as to reflect changes
made to a draft prospectus filed by Tefron in Israel relating to the rights
offering.
If you have any questions or concerns, please call the undersigned at
972-3-607-4444.
Very truly yours,
/s/ Perry Wildes
Perry Wildes, Adv.
cc: Mr. Eran Rotem
