-----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, EnxzW4Il+mZYwO7QjpW9m/vtQ//vNfNnlzQqwkWsn9bUuqRnhIY9gQ5DpMDn4r2F 1q4ZyzZkN2vvQgwHSAoxlw== 0000922423-08-000125.txt : 20080401 0000922423-08-000125.hdr.sgml : 20080401 20080205172651 ACCESSION NUMBER: 0000922423-08-000125 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080205 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 kl02017.htm

BluePhoenix Solutions Ltd.
8 Maskit Street
Herzlia 46120
Israel


                    February 5, 2008

VIA FACSIMILE AND EDGAR

Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C.  20549
Attn:  Barbara C. Jacobs, Assistant Director
 
Re:
BluePhoenix Solutions Ltd.
Form F-3, filed January 7, 2008
File No. 333-148504
 
Dear Mr. Jacobson:
 
Reference is made to the Annual Report on Form 20-F/A for the year ended December 31, 2006 of BluePhoenix Solutions Ltd.  We hereby undertake that, in our future Annual Reports on Form 20-F, including the Form 20-F for the year ended December 31, 2007, we will revise our disclosure in Item 15 (Item 15(b) in the Form 20-F/A for the year ended December 31, 2006) regarding changes in internal controls over financial reporting as follows:
 
·  
we will delete the word “significant”; and
 
·  
we will disclose that there have been no changes to the specified internal controls during the period covered by such report.
 
As discussed with our U.S. counsel, if this is acceptable to you, we will file a request for acceleration of effectiveness of the Form F-3 filed on January 7, 2008.
 
Please let us know if you have any further questions or comments regarding this matter.
 
Regards,

BLUEPHOENIX SOLUTIONS LTD.


By: /s/ Varda Sagiv
Name: Varda Sagiv
Title: Chief Financial Officer
 
 
 
 
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