January 28, 2013
|  |
Securities and Exchange Commission
Division of Corporation Finance
100 F Street Northeast
Washington, DC 20549
| Re: | Allot Communications Ltd. |
Ladies and Gentlemen:
Further to the letters of White and Case LLP dated December 28, 2012 and January 28, 2013 in connection with the above-referenced filing, Allot Communications Ltd., an Israeli company (the “Company”), hereby acknowledges that:
| · | the Company is responsible for the adequacy and accuracy of the disclosure in the filings; |
| · | Staff comments or changes to disclosure in response to Staff comments do not foreclose Securities and Exchange Commission (the “Commission”) from taking any action with respect to the filings; 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. |
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.
| Sincerely, | ||
| ALLOT COMMUNICATIONS LTD. | ||
| By: | /s/ Nachum Falek | |
| Name: Nachum Falek | ||
| Title: Chief Financial Officer | ||
