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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001178913-09-000850.txt : 20090706
<SEC-HEADER>0001178913-09-000850.hdr.sgml : 20090703
<ACCEPTANCE-DATETIME>20090406144139
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001178913-09-000850
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090406

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
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     <!-- Project:        \\Backup\edgar filing\BOS better online solutions Ltd\96633\a96633.eep -->
     <!-- Control Number: 96633                                                            -->
     <!-- 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="Right"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>April
1, 2009 </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>100F 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>Mark
P. Shuman<BR>Legal Branch Chief</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>B.O.S.
Better Online Solutions Ltd.<BR>Registration Statement on Form F-3<BR>Filed June 30, 2008<BR>File No. 333-152020</FONT></TD>
</TR>
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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. Online Solutions,
Ltd., an Israel corporation (&#147;BOS&#148; or the &#147;Company&#148;), we have set
forth below the Company&#146;s proposed response in the Staff&#146;s comment letter dated
July 23, 2008, 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>General</U> </FONT> </P>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>&nbsp;</B> </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>1.</B> </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>Please
tell us why you believe the company is eligible to register this
transaction on Form F-3. If you believe that Form F-3 is available
in reliance on General Instruction I.B.5., please comply with the
instructions to that General Instruction.</B> </FONT></TD>
</TR>
</TABLE>
<BR>

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<TD WIDTH=10%>&nbsp;</TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
We
believe that the Company meet the conditions set forth under General Instruction I.B5 of
Form F-3. In this regard, the Company has indicated on the cover of the Prospectus that it
has not sold any securities pursuant to Instruction I.B.5.of Form F-3 during the period of
12 calendar months immediately prior to the date of the Registration Statement. In
addition, the Company is not a &#147;shell company&#148; and has not been a shell company
for more than 12 months and its ordinary shares are traded on the Nasdaq Global Market. </FONT></TD>
</TR>
</TABLE>
<BR>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Calculation of
Registration Fee</U> </FONT> </P>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>&nbsp;</B> </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>2.</B> </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>You
state in footnote 1 that the securities being offered in the primary
offering may be sold &#147;with other offered securities.&#148; Please
explain the other securities to which you refer.</B> </FONT></TD>
</TR>
</TABLE>
<BR>

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<TD WIDTH=10%>&nbsp;</TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
The
Company has removed the reference to &#147;other offered securities.&#148; </FONT></TD>
</TR>
</TABLE>
<BR>

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<font size=2></font></p>
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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Selling Shareholders,
Page 18</U> </FONT> </P>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>&nbsp;</B> </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>3.</B> </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>With
respect to the shares to be offered for resale by legal entities, please
disclose the individual or individuals who exercise the voting and
dispositive powers. See regulation S-K Compliance and Disclosure
Interpretations Question 140.02 available at http://www.sec.gov/divisions/corpfin/guidance/regs-kinterp.htm.</B> </FONT></TD>
</TR>
</TABLE>
<BR>

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<TD WIDTH=10%>&nbsp;</TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
The
Company has complied with the Staff&#146;s comment. We note that with respect Yuvalim
Provident and Hishtalmut Fund Management Ltd., Yuvalim Pension Fund Ltd. and K.G.M.
Provident Fund and Hishtalmut Fund, the Company has been advised that each fund is managed
by different investment managers who hold voting and dispositive power over the shares
held by such fund as trustee for the fund&#146;s members. </FONT></TD>
</TR>
</TABLE>
<BR>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>&nbsp;</B> </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>4.</B> </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>Please
disclose whether any of the selling shareholders are broker-dealers or
affiliates of broker-dealers. Please be advised that all selling
securityholders who are registered broker deals who did not receive
their securities as compensation for investment banking or similar
services should be identified as underwriters. With respect to affiliates
of brother-dealers, please disclose whether at the time of the purchase of
the securities to be resold, the seller purchased in the ordinary
course of business and had any agreements or understandings,
directly or indirectly, with any person to distribute the securities.</B> </FONT></TD>
</TR>
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<TD WIDTH=10%>&nbsp;</TD>
<TD WIDTH=90%><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>&nbsp;</B> </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>5.</B> </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>Please
provide a materially complete discussion of how the selling shareholders
acquired the securities that you are registering on their behalf
for resale. The background of the issuances to the selling
shareholders and the nature of the arrangements, agreements, and relationships
with the company does not appear to be complete and should include, for
each selling shareholder, a discussion of the date of the
transaction in which the securities were sold, the amount of
securities sold, the agreement(s) that evidence the sale, the instrument(s)
that define the rights of the security holders, and the private placement
agent, if any. Please present this information in a concise and
easy-to-understand fashion and provide us with clearly labeled
courtesy copies of the underlying documents that govern the rights
of the security holders as they relate to the resale offerings.</B> </FONT></TD>
</TR>
</TABLE>
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<TD WIDTH=10%>&nbsp;</TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
The
Company has complied with the Staff&#146;s comment.  </FONT></TD>
</TR>
</TABLE>
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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Exhibit 5.1, Opinion of
Amit, Pollak, Matalon &amp; Co.</U> </FONT> </P>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>&nbsp;</B> </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>6.</B> </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>Please
confirm your understanding that the company will need to file an amended
legal opinion as an exhibit for each takedown of the unallocated
shelf offering pursuant to Rule 462 (d) of the Securities Act.</B> </FONT></TD>
</TR>
</TABLE>
<BR>

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<TD WIDTH=10%>&nbsp;</TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
The
Company confirms its understanding that an amended legal opinion is required to be filed
as an exhibit for each takedown of the unallocated shelf offering pursuant to Rule 462 (d)
of the Securities Act. </FONT></TD>
</TR>
</TABLE>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>&nbsp;</B> </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>7.</B> </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>We
note that the opinion of counsel does not state whether the warrants are
binding obligations. As the warrants establish contractual
commitments to holders of warrants that are similar to
indebtedness, counsel&#146;s opinion should address whether each class of
warrants is a binding obligation of the company.</B> </FONT></TD>
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Counsel&#146;s
opinion was revised in accordance with the Staff&#146;s comment.  </FONT></TD>
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<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
On
behalf of the Company, we acknowledge that:  </FONT></TD>
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<TD ALIGN=RIGHT WIDTH=5%></TD>
<TD ALIGN=LEFT WIDTH=95%><FONT FACE="Wingdings 2" SIZE="1">&#154;</FONT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
should
the Commission or the staff, acting pursuant to delegated authority, declare the filing
effective, it does not foreclose the Commission from taking any action with respect to
the filing;  </FONT></TD>
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<TD ALIGN=LEFT WIDTH=95%><FONT FACE="Wingdings 2" SIZE="1">&#154;</FONT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
the
action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the Company from its full responsibility
for the adequacy and accuracy of the disclosure in the filing; and  </FONT></TD>
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<TD ALIGN=LEFT WIDTH=95%><FONT FACE="Wingdings 2" SIZE="1">&#154;</FONT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
the
Company may not assert staff comments and the declaration of effectiveness as a defense
in any proceeding initiated by the Commission or any person under the federal securities
laws of the United States.  </FONT></TD>
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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>Cordially,<BR><BR>
<BR>/s/ Brian Brodrick<BR>Brian Brodrick</FONT></TD>
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