SecProbe.io

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Mail Stop 3561

November 29, 2005

Carlo Basile
President
Scopus Video Networks Ltd.
100 Overlook Center Drive
Princeton, NJ 08540

Re: 	Scopus Video Networks Ltd.
Registration Statement on Form F-1
Filed November 18, 2005
File No. 333-129804

Dear Mr. Basile:

      We have reviewed your registration statement and your
response
letter filed November 18, 2005, and we have the following
comments.
Please amend the registration statement in response to these
comments.  If you disagree, we will consider your explanation as
to
why our comment is inapplicable or a revision is unnecessary.
Please
be as detailed as necessary in your explanation.  In some of our
comments, we may ask you to provide us with supplemental
information
so we may better understand your disclosure.  After reviewing this
information, we may or may not raise additional comments.

Form F-1

1. Please file or provide us with a draft copy of your legality
opinion with your next amendment.  We must review this document
before the registration statement is declared effective, and we
may
have additional comments.

2. We note that Messrs. Anghel, Silver and Tamir will be elected
to
your board of directors effective upon the sale of the shares in
the
offering.  See Rule 438 of Regulation C.

Financial Statements and Notes

Report of Independent Registered Public Accounting Firm, page F-2

3. We remind you to have your auditor remove the legend appearing
at
the top of their report and consent.  Please file a clean,
properly
signed and dated audit report and consent in an amendment to your
Form F-1 prior to making your request for effectiveness.

*   *   *   *   *

      Please amend your registration statement in response to
these
comments.  You may wish to provide us with marked copies of the
amendment to expedite our review.  Please furnish a response
letter
with your amendment that keys your responses to our comments and
provides any requested supplemental information.  Please submit
the
response letter on EDGAR as correspondence.  Detailed response
letters greatly facilitate our review.  Please understand that we
may
have additional comments after reviewing your amendment and
responses
to our comments.

      You may contact Andrew Mew, Staff Accountant, at (202) 551-
3377
or Robert S. Littlepage, Jr., Accounting Branch Chief, at (202)
551-
3361 if you have questions regarding comments on the financial
statements and related matters.  Please contact Daniel Zimmerman,
Staff Attorney, at (202) 551-3367, Kathleen Krebs, Special
Counsel,
at (202) 551-3810, or me at (202) 551-3810 with any other
questions.

Sincerely,

Larry Spirgel
Assistant Director

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