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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 H0OPff5bHpYXv1P9kwe4Ip0rd6f2pX9LpXh0HZq5KHFf3RGHEbGFfptS+z7XU503
 jzYEAUSq85wYrFn50Sg92w==

<SEC-DOCUMENT>9999999995-06-002820.txt : 20061221
<SEC-HEADER>9999999995-06-002820.hdr.sgml : 20061221
<ACCEPTANCE-DATETIME>20061221001533
ACCESSION NUMBER:		9999999995-06-002820
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061220
DATE AS OF CHANGE:		20061221
EFFECTIVENESS DATE:		20061220

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACORN FACTOR, INC.
		CENTRAL INDEX KEY:			0000880984
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
		IRS NUMBER:				222786081
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-138109
		FILM NUMBER:		061291369

	BUSINESS ADDRESS:	
		STREET 1:		200 RTE 17
		CITY:			MAHWAH
		STATE:			NJ
		ZIP:			07430
		BUSINESS PHONE:		2015292026

	MAIL ADDRESS:	
		STREET 1:		200 ROUTE 17
		CITY:			MAHWAH
		STATE:			NJ
		ZIP:			07430

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DATA SYSTEMS & SOFTWARE INC
		DATE OF NAME CHANGE:	19931019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DEFENSE SOFTWARE & SYSTEMS INC
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
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<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
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    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2006-12-20</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>12:00:00</finalEffectivenessDispTime>
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            <cik>0000880984</cik>
            <entityName>ACORN FACTOR, INC.</entityName>
            <fileNumber>333-138109</fileNumber>
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