-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Koi80y63ljsztq3csvX9aRUGiuM8epTWfk9F/AYOGqdvh5sdmHC8JP8wgFAZFSjC a4dDHbm/bOUxC1YxRVObug== 0000922423-07-001121.txt : 20080219 0000922423-07-001121.hdr.sgml : 20080218 20070905171318 ACCESSION NUMBER: 0000922423-07-001121 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070905 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BLUEPHOENIX SOLUTIONS LTD CENTRAL INDEX KEY: 0001029581 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING SERVICES [7371] IRS NUMBER: 000000000 STATE OF INCORPORATION: L3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8 MASKIT STREET CITY: HERZLIA STATE: L3 ZIP: 46120 BUSINESS PHONE: 972-9-952-6110 MAIL ADDRESS: STREET 1: 8 MASKIT STREET CITY: HERZLIA STATE: L3 ZIP: 46120 FORMER COMPANY: FORMER CONFORMED NAME: CRYSTAL SYSTEMS SOLUTIONS LTD DATE OF NAME CHANGE: 19961224 CORRESP 1 filename1.htm kl09004.htm
 
K R A M E R  L E V I N  N A F T A L I S  &  F R A N K E L  LLP
 
 
 
                    Tonya M. Smith
                    Associate
                    Phone   212-715-9373
                    Fax   212-715-8321
                    tsmith@KRAMERLEVIN.com
 
 
            August 23, 2007
 
VIA EDGAR

Ms. Kathleen Collins
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

        Re:    BluePhoenix Solutions Ltd.
                  Form 20-F for the Fiscal Year Ended December 31, 2006
              Filed on March 30, 2007
              Form 6-K filed on March 5, 2007
              File No. 333-06208
 
Dear Ms. Collins:
 
Reference is made to the letter dated August 2, 2007 to Ms. Varda Sagiv, Chief Financial Officer of BluePhoenix Solutions Ltd. (the “Company”), setting forth the comments of the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Staff”) regarding the above-referenced Form 20-F for the fiscal year ended December 31, 2006 filed with the Securities and Exchange Commission (the “Commission”) on March 30, 2007 and the Form 6-K filed with the Commission on March 5, 2007.
 
In accordance with our conversations with the Staff, the Company will provide its response to the Staff by September 21, 2007.  The Company sought an extension to provide appropriate time for coordinating between Israeli and U.S. accounting firms and for dealing with the local holiday schedule in Israel.
 
Should you have any questions regarding this letter, please do not hesitate to contact me at (212) 715-9373.
 
                Sincerely,

 
                /s/ Tonya M. Smith
                Tonya M. Smith
 
cc:           Varda Sagiv, CFO
BluePhoenix Solutions Ltd.
 
 
 
 
 
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