-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 BwSbVpnOxwpovadvg1r27J+pi2lsN2o/tLv2VYX8MiCxuSbS96ugWRderT7U7QUX
 EsqBiAX31rW3is4BWP0dSA==

<SEC-DOCUMENT>0000880984-07-000009.txt : 20071113
<SEC-HEADER>0000880984-07-000009.hdr.sgml : 20071112
<ACCEPTANCE-DATETIME>20071113132349
ACCESSION NUMBER:		0000880984-07-000009
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20071107
FILED AS OF DATE:		20071113
DATE AS OF CHANGE:		20071113

ISSUER:		

	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

	BUSINESS ADDRESS:	
		STREET 1:		4 WEST ROCKLAND ROAD
		CITY:			MONTCHANIN
		STATE:			DE
		ZIP:			19710
		BUSINESS PHONE:		3026561708

	MAIL ADDRESS:	
		STREET 1:		4 WEST ROCKLAND ROAD
		CITY:			MONTCHANIN
		STATE:			DE
		ZIP:			19710

	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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			MCMAHON WILLIAM J
		CENTRAL INDEX KEY:			0001162762

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-19771
		FILM NUMBER:		071236598

	BUSINESS ADDRESS:	
		STREET 1:		65 GROVE STREET
		CITY:			WATERTOWN
		STATE:			MA
		ZIP:			02472
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-11-07</periodOfReport>

    <noSecuritiesOwned>1</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000880984</issuerCik>
        <issuerName>ACORN FACTOR, INC.</issuerName>
        <issuerTradingSymbol>ACFN</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001162762</rptOwnerCik>
            <rptOwnerName>MCMAHON WILLIAM J</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O ACORN FACTOR, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>4 WEST ROCKLAND ROAD</rptOwnerStreet2>
            <rptOwnerCity>MONTCHANIN</rptOwnerCity>
            <rptOwnerState>DE</rptOwnerState>
            <rptOwnerZipCode>19710</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>CEO of CoaLogix &amp; SCR-Tech</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <ownerSignature>
        <signatureName>/s/ William McMahon</signatureName>
        <signatureDate>2007-11-13</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
