| 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 |
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:
| · | 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 the 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/ Doron Arazi | ||
| Name: Doron Arazi | |||
| Title: Chief Financial Officer | |||