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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001178913-09-001564.txt : 20090701
<SEC-HEADER>0001178913-09-001564.hdr.sgml : 20090701
<ACCEPTANCE-DATETIME>20090630200025
ACCESSION NUMBER:		0001178913-09-001564
CONFORMED SUBMISSION TYPE:	NT 20-F
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20081231
FILED AS OF DATE:		20090701
DATE AS OF CHANGE:		20090630
EFFECTIVENESS DATE:		20090701

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:		NT 20-F
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14184
		FILM NUMBER:		09920410

	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>NT 20-F
<SEQUENCE>1
<FILENAME>zk96961.htm
<TEXT>



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     <!-- Control Number: 96961                                                            -->
     <!-- Rev Number:     1                                                                -->
     <!-- Client Name:    BOS better online solutions Ltd                                  -->
     <!-- Project Name:   NT 20-F                                                          -->
     <!-- Firm Name:      Zadok-Keinan Ltd                                                 -->
     <TITLE>NT 20-F</TITLE>
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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>UNITED STATES </FONT><BR>
<FONT FACE="Times New Roman, Times, Serif" SIZE=4>SECURITIES AND
EXCHANGE COMMISSION </FONT><BR>
<FONT FACE="Times New Roman, Times, Serif" SIZE=2>Washington, D.C. 20549 </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=4>FORM 12b-25 </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>NOTIFICATION OF LATE
FILING </FONT></H1>

<P align=center><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>Commission File Number 001-14184</B> </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><I>(check one):</I> </FONT><FONT FACE="Wingdings" SIZE="3"> o </FONT> <FONT FACE="Times New Roman, Times, Serif" SIZE="2">Form
10-K </FONT> <FONT FACE="Wingdings" SIZE="3">x </FONT> <FONT FACE="Times New Roman, Times, Serif" SIZE="2">Form 20-F </FONT> <FONT FACE="Wingdings" SIZE="3">o </FONT> <FONT FACE="Times New Roman, Times, Serif" SIZE="2">Form 11-K </FONT> <FONT FACE="Wingdings" SIZE="3">o </FONT>
<FONT FACE="Times New Roman, Times, Serif" SIZE="2">Form 10-Q </FONT> <FONT FACE="Wingdings" SIZE="3">o </FONT> <FONT FACE="Times New Roman, Times, Serif" SIZE="2">Form N-SAR </FONT> <FONT FACE="Wingdings" SIZE="3">&nbsp;</FONT> <FONT FACE="Times New Roman, Times, Serif" SIZE="2">&nbsp;</FONT> </P>


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<TD WIDTH=100%><FONT FACE="Times New Roman, Times, Serif" SIZE="2">For
Period Ended: <U>December 31, 2008</U> <BR> </FONT>
<FONT FACE="Wingdings" SIZE="3">o </FONT>
<FONT FACE="Times New Roman, Times, Serif" SIZE="2">Transition Report on Form 10-K <BR> </FONT>
<FONT FACE="Wingdings" SIZE="3">x </FONT>
<FONT FACE="Times New Roman, Times, Serif" SIZE="2">Transition Report on Form 20-F <BR> </FONT>
<FONT FACE="Wingdings" SIZE="3">o </FONT>
<FONT FACE="Times New Roman, Times, Serif" SIZE="2">Transition Report on Form 11-K <BR> </FONT>
<FONT FACE="Wingdings" SIZE="3">o </FONT>
<FONT FACE="Times New Roman, Times, Serif" SIZE="2">Transition Report on Form 10-Q <BR> </FONT>
<FONT FACE="Wingdings" SIZE="3">o </FONT>
<FONT FACE="Times New Roman, Times, Serif" SIZE="2">Transition Report on Form N-SAR <BR>
For the Transition Period Ended: _______________ </FONT> </TD>
</TR>
</TABLE>
<BR>



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<TD WIDTH="100%" ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><I>Read Instruction (on back page) Before Preparing Form. Please Print or Type.</I> </FONT></TD>
</TR>
<TR VALIGN=TOP>
<TD WIDTH=100% ALIGN="Center"><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>Nothing in this form shall be construed to imply that the Commission has verified any
<BR> information contained herein.</B> </FONT> </TD>
</TR>
</TABLE>






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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>If the notification relates to a portion of the filing checked above, identify the item(s) to which the
notification relates:</FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>PART I &#150; REGISTRANT INFORMATION</B> </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>B.O.S Better Online Solutions Ltd.</U> </FONT>
<BR><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Full Name of Registrant</FONT></P>


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<TD WIDTH=100%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Former Name if Applicable </FONT></TD>
</TR>
</TABLE>
<BR>


<P><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>20 Freiman Street</U> </FONT> <BR>
<FONT FACE="Times New Roman, Times, Serif" SIZE="2">Address of Principal Executive Office (<I>Street and Number</I>) </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>Rishon LeZion, 75100, Israel</U> </FONT>
<BR><FONT FACE="Times New Roman, Times, Serif" SIZE="2">City, State and Zip Code </FONT></P>


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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PART II &#150; RULES
12b-25(b) AND (c) </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>If the subject report could not be
filed without unreasonable effort or expense and the registrant seeks relief pursuant to
Rule 12b-25(b), the following should be completed. (Check box if appropriate) </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 size="3" face="Wingdings">x</font></FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(a) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
The reasons described in reasonable detail in Part III of this form could not be eliminated without
unreasonable effort or expense;
</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 size="3" face="Wingdings">x</font></FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(b) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The subject annual report,  semi-annual  report,  transition report on Form 10-K, Form 20-F, 11-K
         or Form  N-SAR or Form  N-CSR,  or  portion  thereof,  will be filed  on or  before  the
         fifteenth  calendar day following  the  prescribed  due date;  or the subject  quarterly
         report or transition  report on Form 10-Q or subject  distribution  report Form 10-D, or
         portion  thereof,  will be filed on or  before  the fifth  calendar  day  following  the
         prescribed due date; and
</FONT></TD>
</TR>
</TABLE>
<BR>



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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><FONT size="3" face="Wingdings">o</font></FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(c) </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The accountant's statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.
</FONT></TD>
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<P><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>PART III - NARRATIVE</B> </FONT></P>

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State below in reasonable  detail the reasons why Forms 10-K,  20-F,  11-K,  10-Q,  N-SAR,  N-CSR,  or the
transition report or portion thereof, could not be filed within the prescribed time period.

</FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>
Due to a technical  difficulty with the Edgar processing,  the Registrant's annual report on Form 20-F was
filed momentarily after the lapse of the 5:30 pm deadline.


</FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><B>PART IV - OTHER INFORMATION</B> </FONT> </P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(1) Name and telephone number of
person to contact in regard to this notification: </FONT></P>



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     <TD WIDTH="34%" ALIGN="CENTER"><FONT FACE="Times New Roman" SIZE=2>Eyal Cohen
</FONT></TD>
     <TD WIDTH="29%" ALIGN="CENTER"><FONT FACE="Times New Roman" SIZE=2>972-3</FONT></TD>
     <TD WIDTH="37%" ALIGN="CENTER"><FONT FACE="Times New Roman" SIZE=2>954-1000</FONT></TD></TR>
<TR>
     <TD ALIGN="CENTER"><HR COLOR="#808080" SIZE="1" WIDTH="50%" ALIGN="CENTER"></TD>
     <TD ALIGN="CENTER"><HR COLOR="#808080" SIZE="1" WIDTH="50%" ALIGN="CENTER"></TD>
     <TD ALIGN="CENTER"><HR COLOR="#808080" SIZE="1" WIDTH="50%" ALIGN="CENTER"></TD></TR>
<TR VALIGN=Bottom>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman" SIZE=2>(Name)</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman" SIZE=2>(Area Code)</FONT></TD>
     <TD ALIGN="CENTER"><FONT FACE="Times New Roman" SIZE=2>(Telephone Number)</FONT></TD></TR>
</TABLE>

<BR>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(2)
Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of
1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such
shorter period that the registrant was required to file such report(s) been filed? If answer is no,
identify report(s).
</FONT></P>


<P align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2><FONT size="3" face="Wingdings">x
</font> Yes&nbsp;&nbsp;&nbsp;&nbsp;<FONT size="3" face="Wingdings">o
</font> No</FONT></P>




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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(3)
          Is it anticipated that any significant change in results of operations from the
          corresponding period for the last fiscal year will be reflected by the earnings
          statements to be included in the subject report or portion thereof? </FONT></P>



<P align=center><FONT FACE="Times New Roman, Times, Serif" SIZE=2><FONT size="3" face="Wingdings">x
</font> Yes&nbsp;&nbsp;&nbsp;&nbsp;<FONT size="3" face="Wingdings">o
</font> No</FONT></P>




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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>If so, attach an explanation of the
anticipated change, both narratively and quantitatively, and, if appropriate, state the
reasons why a reasonable estimate of the results cannot be made. </FONT></P>



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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For
the fiscal year ended December 31, 2008, the Registrant  reported  revenues of
approximately $50.8 million and a net loss of  approximately  $6.4 million,  as compared
 to revenues  of  approximately $23.8 million and a net loss of approximately $8.4
million for the fiscal year ended December 31, 2007.  </FONT></P>




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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U>B.O.S Better Online Solutions Ltd.<BR>
</U><BR>(Name of Registrant as Specified in Charter) </FONT> </P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>has caused this notification to be
signed on its behalf by the undersigned hereunto duly authorized. </FONT></P>

<P><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Date: <U>June 30, 2009</U> </FONT></P>


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<TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>By: /s/ Eyal Cohen<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>Eyal Cohen<BR>         Chief Financial Officer
</FONT></TD>
<TD WIDTH=40%><FONT FACE="Times New Roman, Times, Serif" SIZE="2"><U></U> </FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
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