<SEC-DOCUMENT>0001213900-15-006031.txt : 20150922
<SEC-HEADER>0001213900-15-006031.hdr.sgml : 20150922
<ACCEPTANCE-DATETIME>20150813133440
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-15-006031
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20150813

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>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center">Phillips Nizer LLP</P>

<P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0; text-align: center">666 Fifth Avenue</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">New York, NY 10103</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">Tel: 212-977-9700</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">Fax: 212-262-5152</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 3.5in; text-align: right">August 13, 2015</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 3.5in; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0"><FONT STYLE="font-weight: normal"><U>VIA EDGAR</U></FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0"><FONT STYLE="font-weight: normal">Securities and Exchange Commission</FONT><BR>
<FONT STYLE="font-weight: normal">100F Street, N.E.</FONT><BR>
<FONT STYLE="font-weight: normal">Washington, D.C. 20549</FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

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<TD STYLE="width: 0.5in; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-weight: normal">Attn:</FONT></TD><TD STYLE="padding-right: 0pt; padding-top: 0pt; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-weight: normal">Katherine
                                         Wray</FONT></TD></TR>                                                                                                                                                                                                                                                  <TR STYLE="vertical-align: top">
<TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; text-indent: 0pt">&nbsp;</TD><TD STYLE="padding-right: 0pt; padding-top: 0pt; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-weight: normal">Attorney-Advisor
                                         </FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0.5in; text-indent: -0.5in"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.5in; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-weight: normal">Re:</FONT></TD><TD STYLE="padding-right: 0pt; padding-top: 0pt; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-weight: normal">B.O.S.
                                         Better Online Solutions Ltd.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; text-indent: 0pt"></TD><TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; text-indent: 0pt"></TD><TD STYLE="padding-right: 0pt; padding-top: 0pt; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-weight: normal">Registration
                                         Statement on Form F-3</FONT></TD></TR>                                                                                                                                                                                                     <TR STYLE="vertical-align: top">
<TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; text-indent: 0pt">&nbsp;</TD><TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; text-indent: 0pt">&nbsp;</TD><TD STYLE="padding-right: 0pt; padding-top: 0pt; padding-left: 0pt; text-indent: 0pt">Filed
                                         July 9, &rlm;2015</TD></TR>

<TR STYLE="vertical-align: top">
<TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; text-indent: 0pt"></TD><TD STYLE="padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; text-indent: 0pt"></TD><TD STYLE="padding-right: 0pt; padding-top: 0pt; padding-left: 0pt; text-indent: 0pt"><FONT STYLE="font-weight: normal">File
                                         No. 333-205572</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 1in; text-indent: -0.5in"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0.5in; text-indent: -0.5in"><FONT STYLE="font-weight: normal">Ladies and
Gentlemen:</FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0.5in; text-indent: -0.5in"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">On behalf of B.O.S.
Online Solutions, Ltd., an Israel corporation (&ldquo;BOS&rdquo; or the &ldquo;Company&rdquo;), we are filing herewith Amendment
No. 1 to the Company&rsquo;s Registration Statement on Form F-3. We have set forth below the Company&rsquo;s responses to the
Staff&rsquo;s comment letter dated August 5, 2015, with respect to the Form F-3. The Staff&rsquo;s comments have been reproduced
(in bold) below and are immediately followed by the Company&rsquo;s responses thereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><U>Prospectus Summary </U></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><U>Standby Equity Distribution Agreements, page 2</U></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;&nbsp;</P>

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<TD STYLE="width: 0.3in"></TD><TD STYLE="width: 0.5in"><B>1.</B></TD><TD STYLE="text-align: justify"><B>Please revise to state
                                         clearly that YA Global&rsquo;s obligations under the 2014 SEDA are not transferable.
                                         </B></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0pt 0pt 0pt 0.8in"><FONT STYLE="font-weight: normal">The Company has complied
with the Staff&rsquo;s comment.</FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 0.75in"><FONT STYLE="font-weight: normal">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><U>Selling Shareholders, page 18 </U></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 0.3in"></TD><TD STYLE="width: 0.5in"><B>2.</B></TD><TD STYLE="text-align: justify"><B>We note your discussion
                                         of past transactions with YA Global. Please expand your discussion to ensure that it
                                         covers all past transactions with this selling shareholder, including sales of your ordinary
                                         shares under the 2014 Standby Equity Distribution Agreement, and disclose the impact
                                         of those transactions on the market price of your stock. </B></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0pt 0pt 0pt 0.8in">The Company has complied with the Staff&rsquo;s comment.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 0.75in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 0.75in"></P>

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<P STYLE="font: 10pt Times New Roman,serif; margin: 0pt 0pt 0pt 0.3in; text-align: justify">On behalf of the Company, we acknowledge
that:</P>

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    <TD STYLE="width: 0.3in">&nbsp;</TD>
    <TD STYLE="text-align: justify; width: 0.3in">&#9679;</TD>
    <TD STYLE="text-align: justify">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;</TD></TR>

<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&#9679;</TD>
    <TD STYLE="text-align: justify">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</TD></TR>

<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font: 10pt Sylfaen,serif">&#9679;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font: 10pt Times New Roman">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></TR>
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<P STYLE="font: 10pt Times New Roman,serif; margin: 0pt 0pt 0pt 0.3in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0pt 0pt 0pt 0.3in; text-align: justify">If you have any questions concerning
the responses, please do not hesitate to call me at 212-841-0700.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 3in; text-align: justify">&nbsp;</P>

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    <TD STYLE="text-align: left; padding: 0pt; text-indent: 0pt"><P STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-right: 0; margin-bottom: 0; text-align: left">Cordially,</P>


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    <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD></TR>
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    <TD STYLE="padding: 0pt; text-indent: 0pt; width: 60%"></TD>
    <TD STYLE="padding: 0pt; text-indent: 0pt; border-bottom: Black 1.5pt solid; width: 40%">/s/ Brian Brodrick</TD></TR>

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    <TD STYLE="padding: 0pt; text-indent: 0pt"></TD>
    <TD STYLE="padding: 0pt; text-indent: 0pt">Brian Brodrick</TD></TR>
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