TATTF Tat Technologies Ltd. (MM)

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

F O R M 6-K

REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16
UNDER THE SECURITIES EXCHANGE ACT OF 1934

For the month of December 2008

TAT TECHNOLOGIES LTD.
(Name of Registrant)

P.O.BOX 80, Gedera 70750 Israel
(Address of Principal Executive Office)

Indicate by check mark whether the registrant files or will
file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F [X] Form 40-F [ ]

Indicate by check mark if the registrant is submitting the
Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): [ ]

Indicate by check mark if the registrant is submitting the
Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): [ ]

Indicate by check mark whether by furnishing the information

contained in this Form, the registrant is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes [ ] No [X]

If "Yes" is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): 82-_______

TAT Technologies Ltd.

6-K Items

1. Press Release dated December 12, 2008 that reissues TAT Technologies second quarter 2008 results previously issued on August 15, 2008 and incorporates the Company's unaudited consolidated balance sheet as of June 30, 2008.

ITEM 1

Press Release Source: TAT Technologies Limited

TAT Technologies Reissues Second Quarter 2008 Results to Include Consolidated Balance Sheets as of June 30, 2008 and December 31, 2007

Friday December 12, 4:15 pm ET

GEDERA, Israel, Dec. 12 /PRNewswire-FirstCall/ -- TAT Technologies Limited (Nasdaq: TATTF - News), reported today reissued its results for the three and six month periods ended June 30, 2008 to include its consolidated balance sheets as of June 30, 2008 in order to comply with NASDAQ requirements.

TAT Technologies Limited (TAT), directly and through its subsidiaries, provides a variety of services and products to the aerospace industry, such as the manufacture, maintenance and repair of a broad range of heat transfer components (such as heat exchangers, pre-coolers and oil/fuel hydraulic coolers) used in mechanical and electronic systems on-board commercial, military and business aircraft; other environmental control and cooling systems and a variety of other electronic and mechanical aircraft accessories.

TAT announced net income of $1,404,143 on revenues of $23,199,622 for the three months ended June 30, 2008 compared to net income of $1,923,020 on revenues of $23,064,071 for the three months ended June 30, 2007.

For the six months ended June 30, 2008 TAT announced net income of $2,903,101 on revenues of $45,442,969 compared to net income of $4,508,262 and revenues of $48,091,458 for the same period ended June 30, 2007.

Revenues from the company's three principal lines of business for the three and six month periods ended June 30, 2008 and 2007 were as follows:

 Three Months Ended June 30,
 2008 2007
 Revenues % of Total Revenues % of Total
 Revenues Revenues
 In Thousands
Revenues:
 MRO Services $13,225 57.0% $12,606 54.7%
 OEM products 6,936 29.9% 5,918 25.7%
 Parts Services 4,452 19.2% 5,436 23.5%
 Elimination (1,413) (6.1%) (896) (3.9%)
Total Revenues 23,200 100.0% 23,064 100.0%

 Six Months Ended June 30,
 2008 2007
 Revenues % of Total Revenues % of Total
 Revenues Revenues
 In Thousands
Revenues:
 MRO Services $26,210 57.7% $25,046 51.9%
 OEM products 13,446 29.6% 12,018 24.9%
 Parts Services 8,587 18.9% 13,209 27.7%
 Elimination (2,800) (6.2%) (2,182) (4.5%)
Total Revenues 45,443 100.0% 48,091 100.0%

Revenues did not vary significantly during the three month period ended June 30, 2008 compared with the three month period ended June 30, 2007, whereas we experienced a 5.5% decrease in revenues for the six month period ended June 30, 2008 compared with the six month period ended June 30, 2007 resulted from a decrease in the Parts segment during the reported periods compared with those of year 2007, primarily attributed to a one-time transaction the Part segment experienced during the first half of 2007.

The decrease in net income for both the three and six month periods ended June 30, 2008 compared with those of June 30, 2007, is primarily attributable to the decreased revenues of the Part segment. Also impacting net income was Limco-Piedmont initial offering from July 2007, following which (i) our holdings reduced from 100% to 62%, hence our results for the reported periods included minority interest that effectively decreased our net profit compared to first half of 2007; and (ii) the decrease in the net profit of Limco-Piedmont from $1.9 million in the six months ended June 30, 2007 to $0.9 million in the six months ended June 30, 2008, mainly attributed to increased materials labor costs associated with cost of revenues.

About TAT Technologies Ltd.

TAT Technologies Limited provides a variety of services and products to the aerospace industry under three operational segments: (i) OEM products (ii) MRO services and (iii) parts, each with the following characteristics:

Our OEM activities primarily relate to the manufacture and sale of a broad range of heat transfer components (such as heat exchangers, pre-coolers and oil/fuel hydraulic coolers) used in mechanical and electronic systems on-board commercial, military and business aircraft. We also manufacture and sell other environmental control and cooling systems and a variety of other electronic and mechanical aircraft accessories and systems such as pumps, valves, power systems and turbines.

Our MRO services include the remanufacture, overhaul and repair of heat transfer equipment and other aircraft components, APUs, propellers and landing gear. Our Limco-Piedmont subsidiary operates four FAA certified repair stations, which provide aircraft component MRO services for airlines, air cargo carriers, maintenance service centers and the military.

Our parts segment focuses on the sale of APU parts propellers and landing gear. We offer parts services for commercial, regional and charter airlines and business aircraft owners.

Safe Harbor for Forward-Looking Statements

This press release contains forward-looking statements that are subject to risks and uncertainties. Factors that could cause actual results to differ materially from these forward-looking statements include, but are not limited to, general business conditions in the airline industry, changes in demand for our services and products, the timing and amount or cancellation of orders, the price and continuity of supply of component parts used in our operations, and other risks detailed from time to time in the Company's filings with the Securities and Exchange Commission. These documents contain and identify other important factors that could cause actual results to differ materially from those contained in our projections or forward-looking statements. Stockholders and other readers are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date on which they are made. We undertake no obligation to update publicly or revise any forward-looking statement.

TAT TECHNOLOGIES AND SUBSIDIARIES

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS
(in thousands, except per share data)

 June 30, December 31,
 2008 2007
 ASSETS
Current Assets:
 Cash and cash equivalents $17,273 $15,114
 Short-term investments 21,632 28,806
 Accounts receivable (net of allowance for
 doubtful accounts of $220 and $155 at
 June 30, 2008 and December 31, 2007,
 respectively) 16,526 14,679
 Inventories 33,997 28,189
 Other accounts receivable and prepaid expenses 4,828 4,047
 Total current assets 94,256 90,835

Funds in respect of employee right upon
 retirement 4,685 4,156
Investment in affiliated company 5,590 --
Property, plant and equipment, net 12,737 11,927
Intangible assets, net 1,491 1,709
Goodwill 4,814 4,780
 Total assets $123,573 $113,407

 LIABILITIES AND SHAREHOLDERS' EQUITY
Current Liabilities:
 Accounts payables $8,519 $7,067
 Other accounts payable and accrued expenses 3,912 4,310
 Total current liabilities 12,431 11,377

 LONG-TERM LIABILITIES:
 Long-term loans 5,000 --
 Liability in respect of employee rights
 upon retirement 4,853 4,175
 Long-term deferred tax liability 564 581
 10,417 4,756

Minority interest 24,975 24,481

 SHAREHOLDERS' EQUITY:
 Share capital
 Ordinary shares of NIS 0.9 par value -
 Authorized: 10,000,000 shares at June 30,
 2008 and December 31, 2007; Issued and
 outstanding: 6,547,671 shares and
 6,542,671 shares at June 30, 2008 and
 December 31, 2007, respectively 2,202 2,201
 Additional paid-in capital 39,397 39,308
 Accumulated other comprehensive loss (36) --
 Retained earnings 34,187 31,284

 SHAREHOLDERS' EQUITY: 75,750 72,793

 Total liabilities and shareholders' equity $123,573 $113,407

TAT TECHNOLOGIES AND SUBSIDIARIES

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF INCOME
(in thousands, except per share data)

 Three months ended Six months ended
 June 30, June 30,
 2008 2007 2008 2007
Revenues
 MRO services $13,225 $12,606 $26,210 $25,046
 OEM products 5,523 5,022 10,646 9,836
 Parts services 4,452 5,436 8,587 13,209
 $23,200 $23,064 $45,443 $48,091
Cost of revenues
 MRO services 11,130 8,519 20,754 16,877
 OEM products 3,548 3,442 7,021 6,486
 Parts services 3,588 3,790 6,894 10,814
 18,266 15,751 34,669 34,177

 Gross profit 4,934 7,313 10,774 13,914

 Selling and
 marketing 1,028 977 2,060 1,851
 General and
 administrative 2,886 3,052 5,712 5,688
 Operating income 1,020 3,284 3,002 6,375
 Financial income
 (expense), net 359 (92) 649 (109)
 Other income, net - 5 - 5

Income before
 income taxes and
 minority interest 1,379 3,197 3,651 6,271

Provision for
 income taxes 168 1,274 557 1,763

Income before
 minority interest 1,211 1,923 3,094 4,508

Share in result of
 affiliated
 company prior to
 its consolidation 434 - 434 -
Minority interest
 income (241) - (625) -

Net income $1,404 $1,923 $2,903 $4,508

Basic net income
 per share $0.21 $0.29 $0.44 $0.70

Diluted net income
 per share $0.21 $0.29 $0.44 $0.69

Weighted average
 number of shares
 - basic 6,542,671 6,542,671 6,542,671 6,403,782
Weighted average
 number of shares
 - diluted 6,556,606 6,558,689 6,556,847 6,516,413

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 By: /s/Shmuel Fledel
 ----------------
 Shmuel Fledel
 Chief Executive Officer


Date: December 12, 2008

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