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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001178913-09-001077.txt : 20090706
<SEC-HEADER>0001178913-09-001077.hdr.sgml : 20090703
<ACCEPTANCE-DATETIME>20090511151115
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001178913-09-001077
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090511

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: 96717                                                            -->
     <!-- Rev Number:     1                                                                -->
     <!-- Client Name:    BOS better online solutions Ltd                                  -->
     <!-- Project Name:   Corresp                                                          -->
     <!-- Firm Name:      Zadok-Keinan Ltd                                                 -->
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Phillips Nizer LLP<BR>666
Fifth Avenue </FONT>
<BR><FONT FACE="Times New Roman, Times, Serif" SIZE=2>New York, NY 10103<BR>Tel:
212-977-9700<BR>Fax: 212-262-5152 </FONT></P>



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<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>May 11, 2009 </FONT></P>



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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>VIA EDGAR AND TELECOPY</U> </FONT> </H1>



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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>United States Securities
and Exchange Commission<BR>100 F Street, N.E. </FONT>
<BR><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Washington, D.C. 20549 </FONT></P>



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Mail Stop 4561  </FONT></TD>
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Attn:
Jay Ingram, Esq.  </FONT></TD>
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<TD WIDTH=5%>&nbsp;</TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Legal
Branch Chief </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"><B> Re:</B> </FONT> </TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>B.O.S.
Better Online Solutions Ltd. <BR>Amendment No. 1 to Registration Statement
on Form F-3 <BR>Filed April 1, 2009 <BR>File No. 333-152020</B> </FONT> </TD>
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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 are filing herewith via Edgar Amendment No. 2 to the
Company&#146;s Registration Statement on Form F-3 (the &#147;Form F-3&#148;). We have set
forth below the Company&#146;s responses to the Staff&#146;s comment letter dated May 1,
2009 with respect to Amendment No. 1 to the Form F-3 . The Staff&#146;s comments have been
reproduced (in bold) below and are immediately followed by the Company responses thereto. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B><U>General</U></B> </FONT> </H1>

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<TD WIDTH="5%" ALIGN="Center"><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 your response to comment 1 of our letter dated April 15, 2009. We
                    continue to believe </B><B>that the securities issued in the
unregistered                     transactions in July 2008 and August 2008 </B><B>are not
eligible to be                     included in this registration statement. As we stated
in our prior </B><B>comment, because the offer and sale of these securities was not
complete                     prior to the to </B><B>the filing of the registration, Rule
152 is not                     available to separate the issuance and </B><B>resale as
separate transactions.                     Please remove the securities from the
registration </B><B>statement.</B></FONT></TD>
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The
Company has removed the July 2008 and August 2008 securities from the registration
statement.  </FONT></TD>
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<BR>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Exhibits</U> </FONT> </H1>

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<TD WIDTH="5%" ALIGN="Center"><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>We
note your response to comment 5 of our letter dated April 15, 2009. It
                    appears that the </B><B>agreement with the &#147;strategic Latin
American                     customer&#148; is a contract upon which the company </B><B>is
substantially                     dependent and should be filed pursuant to Item
601(b)(10)(ii)(B) of </B><B>Regulation S-K as required by Item 9 of Form F-3. Please
amend your Form F-3                     to provide </B><B>this agreement and the Form of
Share Purchase Warrant                     pursuant to Item 601(b)(4) of </B><B>Regulation
S-K.</B></FONT></TD>
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<BR>

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<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
As
discussed in a telephone conversation with Ms. Woo on May 1, 2009, the Company believes
that Item 601 of Regulation S-K does not provide for the filing of material contracts as
exhibits to a Registration Statement on Form F-3. The Company believes that the Strategic
Customer Agreement, which was entered into in July 2008, (after the filing of the Company&#146;s
annual report on Form 20-F for the fiscal year ended December 31, 2007) is subject to
filing as an exhibit to the Company&#146;s annual report on Form 20-F for the fiscal year
ended December 31, 2008, which is due by June 30, 2009. In connection with such filing,
the Company intends to seek confidential treatment with respect to certain trade secret
information contained therein. Since the instructions to Form F-3 and Item 601 do not
require the filing of material contracts as exhibits to the Form F-3 and no ordinary
shares are being registered in connection with this contract, the Company would prefer
not to file this contract until the filing of the 2008 Form 20-F in order not to delay
the completion of the Form F-3 pending the Staff&#146;s review of a confidentiality
application for such contract.  </FONT></TD>
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The Company has filed a form of Warrant as an exhibit to Amendment No. 2.  </FONT></TD>
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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><FONT SIZE="2" FACE="Wingdings 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>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><FONT SIZE="2" FACE="Wingdings 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>
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<BR>




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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><FONT SIZE="2" FACE="Wingdings 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>
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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%" ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Very
truly yours, <BR><BR>/s/ Brian Brodrick<BR><BR>Brian Brodrick </FONT></TD>
</TR>
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