Correspondence 0001213900-23-065086 from BOS BETTER ONLINE SOLUTIONS LTD (BOSC) (CIK 0001005516) (BOSC)
BOS BETTER ONLINE SOLUTIONS LTD (BOSC) (CIK 0001005516)
Date: Aug. 9, 2023 · CIK: 0001005516 · Accession: 0001213900-23-065086
AI Filing Summary & Sentiment
File numbers found in text: 333-273540
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CORRESP 1 filename1.htm B.O.S. Better Online Solutions Ltd. 20 Freiman Street Rishon LeZion, 75100, Israel August 9, 2023 Securities and Exchange Commission Washington, D.C. 20549 Attn: Austin Pattan Staff Attorney | Office of Technology Division of Corporation Finance U.S. Securities and Exchange Commission Re: B.O.S. Better Online Solutions Ltd. Registration Statement on Form F-3 (File No. 333-273540) Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, B.O.S. Better Online Solutions Ltd., an Israeli corporation (the “Registrant”), respectfully requests that the effectiveness of the Registration Statement on Form F-3, File No. 333-273540, be accelerated and that such Registration Statement be permitted to become effective at 4:00 pm (Washington, D.C. time) on Thursday, August 10, 2023 or as soon thereafter as practicable. On behalf of the Registrants, we acknowledge that: ◦ 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; ◦ the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and ◦ the Registrant 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. Sincerely, B.O.S. BETTER ONLINE SOLUTIONS LTD. By: /s/ Eyal Cohen Eyal Cohen, Chief Executive Officer