-----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,
 UYi5U26/98s1VP6z3cmLHtcRUQxNHRK0a5/oqP7kv1jmAkLzdIHqqLuRSJ6PyBpq
 TPjszIiC7fT2zHfrNORk6Q==

<SEC-DOCUMENT>0000000000-07-034733.txt : 20070831
<SEC-HEADER>0000000000-07-034733.hdr.sgml : 20070831
<ACCEPTANCE-DATETIME>20070717163546
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-034733
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070717

FILED FOR:		

	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:		UPLOAD

	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
PUBLIC REFERENCE ACCESSION NUMBER:		0001178913-07-001131
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>bosnfcletter.pdf
<DESCRIPTION>BOS 12/31/06 20-F NO COMMENTS LETTER 7/17/07; WALSH/KRIKORIAN
<TEXT>
<PDF>
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