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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001178913-07-001442.txt : 20070831
<SEC-HEADER>0001178913-07-001442.hdr.sgml : 20070831
<ACCEPTANCE-DATETIME>20070716135925
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001178913-07-001442
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070716

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BOS BETTER ONLINE SOLUTIONS LTD
		CENTRAL INDEX KEY:			0001005516
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER COMMUNICATIONS EQUIPMENT [3576]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		20 FREIMAN STREET
		CITY:			RISHON LEZION
		STATE:			L3
		ZIP:			75100
		BUSINESS PHONE:		011-972-3-954-1000

	MAIL ADDRESS:	
		STREET 1:		20 FREIMAN STREET
		CITY:			RISHON LEZION
		STATE:			L3
		ZIP:			75100
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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     <!-- Control Number: 73970                                                            -->
     <!-- 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>Phillips Nizer LLP <BR>
666 Fifth Avenue <BR>
New York, NY 10103 </FONT></P>

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<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>July 16, 2007 </FONT></P>

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

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Securities and Exchange
Commission <BR>
100 F Street, N.E. <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>Stephen
Krikorian. <BR>
Mail Stop 4561</FONT></TD>
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<BR>

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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">B.O.S.
Better Online Solutions Ltd. <BR>
Form 20-F for the Fiscal Year Ended December 31, 2006 <BR>
<U>File No. 001-14184&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U> </FONT> </TD>
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<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 Israeli corporation (the &#147;Company&#148;), we have set forth below
the Company&#146;s response to the Staff&#146;s comment letter dated July 10, 2007 with
respect to the Company&#146;s Annual Report on Form 20-F for the fiscal year ended
December 31, 2006 (the &#147;Form 20-F&#148;). The Staff&#146;s comment has been
reproduced (in bold) below and is immediately followed by the Company&#146;s response
thereto. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Form 20-F for the Fiscal
Year Ended December 31, 2006</U> </FONT> </H1>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Item 15: Controls and
Procedures, page 81</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>We
note that B.O.S. revised the text of the assessment of disclosure controls and procedures
as of December 31, 2005 in the amendment to Form 20-F filed on October 30, 2006
and represented to the Staff in its letter of October 30, 2006 that it will take
the Staff's comment regarding the definition of disclosure controls and
procedures into consideration in preparing its future Item 15(a) disclosure.
However, your text again suggests that the disclosure controls and procedures
that were evaluated by our principal executive officer and principal financial
officer as of December 31, 2006 were narrower than the disclosure controls and
procedures defined by paragraph (e) of 13a-15 and 15d-15. Accordingly, tell us
whether B.O.S.' disclosure controls and procedures were effective as defined in
paragraph (e) of Rules 13a-15 and 15d-15 as of the period ended December 31,
2006 and confirm that B.O.S. will evaluate its disclosure controls and
procedures required by the definition set forth by the rules in all future
reports.</B> </FONT></TD>
</TR>
</TABLE>
<BR>

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<font size=2></font></p>
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<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
On
behalf of the Company, please be advised that the Company&#146;s disclosure controls and
procedures were effective as defined in paragraph (e) of Rules 13a-15 and 15d-15 as of the
period ended December 31, 2006. (The language used in response to Item 15(a) of the 2006
Form 20-F was an inadvertent carryover from the original 2005 Form 20-F and was not
intended to reflect any substantive limitations on the Company&#146;s response.) </FONT></TD>
</TR>
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<BR>

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<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
In
addition, we hereby confirm on behalf of the Company that the Company will evaluate its
disclosure controls and procedures required by the definition set forth by the rules in
all future reports. </FONT></TD>
</TR>
</TABLE>
<BR>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>On behalf of the Company we hereby
acknowledge the following: </FONT></P>

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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><FONT FACE="Wingdings 2" SIZE="2">&#151;</FONT> </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>the
Company is responsible for the adequacy and accuracy of the disclosure in the filing;</FONT></TD>
</TR>
</TABLE>
<BR>

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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><FONT FACE="Wingdings 2" SIZE="2">&#151;</FONT> </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>staff
comments or changes to disclosure in response to staff comments do not foreclose the
         Commission from taking any action with respect to the filing; and</FONT></TD>
</TR>
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<BR>

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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><FONT FACE="Wingdings 2" SIZE="2">&#151;</FONT></FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>the
Company may not assert staff comments as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United States. </FONT></TD>
</TR>
</TABLE>
<BR>

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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=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Very truly yours,<BR><BR>
<BR>/s/ Brian Brodrick<BR>&nbsp;<BR>
Brian Brodrick</FONT></TD>
</TR>
</TABLE>
<BR>


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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>cc:  </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>B.O.S.
Better Online Solutions Ltd.</FONT></TD>
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