United States securities and exchange commission logo April 14, 2022 Marcelo Fischer Chief Financial Officer IDT Corporation 520 Broad Street Newark, NJ 07102 Re: IDT Corporation Form 10-K for the Year Ended July 31, 2021 Filed October 14, 2021 File No. 001-16371 Dear Mr. Fischer: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Technology