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                          December 20, 2021

       Ordan Trabelsi
       President and CEO
       SuperCom Ltd
       3 Rothschild Street
       Tel Aviv 6688106
       Israel

                                                        Re: SuperCom Ltd
                                                            Registration
Statement on Form F-3
                                                            Filed December 1,
2021
                                                            File No. 333-261442

       Dear Mr. Trabelsi:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Gregory
Herbers at 202-551-8028 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Manufacturing
       cc:                                              Sarit Molcho