[DSP Group, Inc. Letterhead]
December 2, 2009
By Edgar Transmission
and E-Mail
Tom Jones
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
jonest@sec.gov
| Re: | DSP Group, Inc. |
Commission File No. 000-23006
Form 10-K for the Fiscal Year Ended December 31, 2008
Dear Mr. Jones:
In connection with the letter, dated November 10, 2009, of DSP Group, Inc., a Delaware corporation (the “Company”) in response to the letter from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) dated October 2, 2009, the Company acknowledges the following:
| • | 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. |
Tom Jones
Securities and Exchange Commission
December 2, 2009
Page Two
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Should you have any further questions or comments regarding this letter, please direct them to the Company’s outside counsel, Jackie Liu of Morrison & Foerster LLP, at (415) 268-6722.
| Very truly yours, |
/s/ Dror Levy |
| Dror Levy |
| Chief Financial Officer, DSP Group, Inc. |
| cc: | Bruce Mann, Esq., Morrison & Foerster LLP |
Jackie Liu, Esq., Morrison & Foerster LLP
