TEFRON LTD.
Industrial Center, Teradyon
P.O. Box 1365
Misgav, 20179, Israel
March 9, 2010
By EDGAR
Mr. John Reynolds
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Mail Stop 6010
Washington, D.C. 20549
RE: TEFRON LTD.
REGISTRATION STATEMENT ON FORM F-1 FILE NO. 333-161466
Dear Mr. Reynolds:
Pursuant to Rule 461 of the Rules and Regulations of the Securities and
Exchange Commission (the "COMMISSION") under the Securities Act of 1933, as
amended, Tefron Ltd. (the "COMPANY") hereby requests acceleration of the
effective date of the above-mentioned Registration Statement on Form F-1 (the
"REGISTRATION STATEMENT") to 11:00 a.m., Eastern Time on Wednesday, March 10,
2010, or as soon thereafter as practicable or at such later time as may be
orally requested.
In connection with the foregoing, the Company hereby acknowledges the
following:
o should the Commission or the staff, acting pursuant to delegated
authority, declare the Registration Statement effective, it does not
foreclose the Commission from taking any action with respect to the
Registration Statement;
o the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the Registration Statement
effective, does not relieve the Company from its full responsibility
for the adequacy and accuracy of the disclosure in the Registration
Statement; and
o the Company may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the
United States.
Very truly yours,
TEFRON LTD.
By: /s/ Eran Rotem
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ERAN ROTEM
Chief Financial Officer
