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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001178913-06-001974.txt : 20070119
<SEC-HEADER>0001178913-06-001974.hdr.sgml : 20070119
<ACCEPTANCE-DATETIME>20061030154114
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001178913-06-001974
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061030

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BOS BETTER ONLINE SOLUTIONS LTD
		CENTRAL INDEX KEY:			0001005516
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER COMMUNICATIONS EQUIPMENT [3576]
		IRS NUMBER:				0000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 BOS RD
		CITY:			TERADION ISRAEL
		STATE:			L3
		ZIP:			00000

	MAIL ADDRESS:	
		STREET 1:		TERADION INDUSTRIAL PARK
		CITY:			BEIT RABIN
		STATE:			L3
		ZIP:			20179
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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     <!-- Control Number: 63033                                                            -->
     <!-- Rev Number:     1                                                                -->
     <!-- Client Name:    BOS better online solutions Ltd                                  -->
     <!-- Project Name:   CORRESP                                                          -->
     <!-- Firm Name:      Zadok-Keinan Ltd                                                 -->
     <TITLE>CORRESP</TITLE>
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<P ALIGN="CENTER"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>October
30, 2006 </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>VIA EDGAR</U> </FONT> </P>


<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Securities and Exchange Commission<BR>
450 Fifth Street, N.W.<BR>
Washington, D.C. 20549
</FONT></P>


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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Attn:  </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Barbara
C. Jacobs <BR>
Assistant Director <BR>
Mail Stop 4561</FONT></TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>         Re: </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Registration
Statement on Form F-3 <BR>
Filed September 7, 2006 <BR>
File No. 333-137153 <BR>
<U>Form 20-F for the period ended December 31, 2005</U> </FONT></TD>
</TR>
</TABLE>
<BR>







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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Ladies and Gentlemen: </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>On behalf of B.O.S. Better  Online Solutions,
Ltd., an Israel corporation (&#147;BOS&#148; or the &#147;Company&#148;), we are filing
herewith Amendment No.1 to the Company&#146;s Registration Statement on Form F-3. We have
set forth below the Company&#146;s response to the Staff&#146;s comment letter dated
October 5, 2006 with respect to the Registration Statement on Form F-3. The Staff&#146;s
comments have been reproduced (in bold) below and are immediately followed by the
Company&#146;s responses thereto. </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Form F-3</U> </FONT> </P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Selling Shareholder,
page 16</U> </FONT> </H1>

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          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>1.</B></FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          <B>You disclose on page 16 that &#147;[t]he note is secured by a first priority
          floating charge on all of </B> <B>[y]our company&#146;s assets and by a first
          priority fixed charge on all of [y]our company&#146;s right, title </B> <B>and
          interest in [y]our wholly-owned subsidiaries ...&#148;. Please expand your
          disclosure to further explain </B> <B>this security interest. In this regard,
          explain what it means to be secured by a first priority </B> <B>&#147;floating
          charge&#148; and &#147;fixed charge.&#148; Also, provide additional disclosure
          in your &#147;Prospectus Summary&#148; </B> <B>and &#147;Risk Factors&#148;
          section to address the secured nature of this note.</B> </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
The
Company has complied with the Staff&#146;s comment.  </FONT></TD>
</TR>
</TABLE>
<BR>

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          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>2.</B></FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          <B>Please see the immediately preceding comment. We note that your &#147;Secured
          Convertible Term Note&#148; </B> <B>filed as Exhibit 4.1 refers to a
          &#147;Master Security Agreement&#148; for a more complete description of the
          </B> <B>security interest and guarantee of the note. However, we are unable to
          locate the &#147;Master Security </B> <B>Agreement.&#148; Please advise us of
          the location of this document or file this agreement as an exhibit to </B>
          <B>your amended Form F-3, upon re-filing.</B> </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
The
Company&#146;s amended Form F-3 filed herewith, includes the Master Security Agreement as
Exhibit 4.5.  </FONT></TD>
</TR>
</TABLE>
<BR>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Part II. Item to.
Undertakings. page.11</U> </FONT> </H1>

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          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>3.</B></FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          <B>We note your inclusion of the undertakings associated with the primary
          offering of securities on </B> <B>page 20 of your registration statement. In
          light of the fact that it appears that B.O.S is registering </B> <B>shares to be
          resold by selling security holders, it does not appear that an undertaking
          contemplating a </B> <B>primary offering is appropriate. Please revise your
          registration statement or otherwise advise.</B> </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
The
Company has revised the registration statement in accordance with the Staff&#146;s
comment.  </FONT></TD>
</TR>
</TABLE>
<BR>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Form 20-F for the year
ended December 31, 2005</U> </FONT> </H1>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Item 4: Information on the
Company. page 16</U> </FONT> </H1>

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          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>4.</B></FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          <B>We note the risk factor on page 5 of your Form F-3 regarding the significance
          of a customer </B> <B>accounting for 14% of your revenues in year 2005 and 20%
          of your revenues in the first six months of </B> <B>2006. Please tell us what
          consideration was given to disclosing summary information regarding the </B>
          <B>extent to which you are dependent on this customer in your Form 20-F.
          <U>See</U> Item 4(B)(6) to Form 20-F. </B> <B>Also, tell us whether you
          considered the need to file the long term sales agreement with the above </B>
          <B>referenced customer pursuant to subsection 4(b) to the &#147;Instructions As
          To Exhibits&#148; in Form 20-F. In </B> <B>this regard, Form 20-F requires that
          &#147;[a]ny contract upon which [B.O.S] is substantially dependent&#148; </B>
          <B>should be filed.</B> </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
The
Company has filed the long terms sales agreement as an exhibit to its amended annual
report on Form 20-F filed with the Securities and Exchange Commission on October 30, 2006,
and included in such report a disclosure of the extent to which it is dependent on the
applicable customer. </FONT></TD>
</TR>
</TABLE>
<BR>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Item 15: Controls and
Procedures, page 79</U> </FONT> </H1>

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          <TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>5.</B></FONT></TD>
          <TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
          <B>We note that B.O.S represented to the Staff in its letter of January 12, 2006
          that it will take the </B> <B>staff&#146;s comment regarding the definition of
          disclosure controls and procedures into consideration in </B> <B>preparing its
          future Item 15(a) disclosure. However, you disclose in your Form 20-F that
          &#147;disclosure </B> <B>controls and procedures are designed to ensure that
          information required to be disclosed by the Company </B> <B>is accumulated and
          communicated to the appropriate management, including the principal executive
          </B> <B>officer and financial officer, on the basis that permits timely
          decisions regarding timely disclosure.&#148; </B> <B>Also, you disclose that
          your principal executive officer and principal financial officer concluded that
          </B> <B>the Company&#146;s disclosure controls and procedures are effective
          &#147;to provide reasonable assurance that </B> <B>the information required to
          be disclosed by the Company in reports filed under the Securities Exchange </B>
          <B>Act of 1934, as amended, is recorded, processed, summarized and reported
          within the time periods </B> <B>specified in the SEC&#146;s rules and
          forms.&#148; Item 14(a) requires that your principal executive officer and </B>
          <B>principal financial officer evaluate the effectiveness of your disclosure
          controls and procedures as </B> <B>defined by paragraph (e) of 13a-15 or 15d-15.
          In this regard, your text suggests that the disclosure </B> <B>controls and
          procedures that were evaluated by your principal executive officer and principal
          financial </B> <B>officer were narrower than the disclosure controls and
          procedures defined by paragraph (e) of 13a-15 </B> <B>and 15d-15. Accordingly,
          tell us whether B.O.S&#146;s disclosure controls and procedures were effective
          as </B> <B>defined in paragraph (e) of rules 13a-15 and 15d-15 as of the period
          ended December 31, 2005 and </B> <B>confirm that B.O.S will evaluate its
          disclosure controls and procedures required by the definition set </B> <B>forth
          by the rules in all future reports.</B> </FONT></TD>
          </TR>
          </TABLE>
          <BR>

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<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
The
Company has revised its disclosure in Item 15(a) in accordance with the Staff&#146;s
comments. The revised disclosure appears in the Company&#146;s amended annual report on
Form 20-F filed with the Securities and Exchange Commission on October 30, 2006. </FONT></TD>
</TR>
</TABLE>
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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>If you have any questions concerning
the responses, please do not hesitate to call me at 212-841-0700. </FONT></P>







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<TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2> </FONT></TD>
<TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Cordially,<BR>
<BR>
<BR>
Brian Brodrick
</FONT></TD>
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</TABLE>
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