-----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, RwQ7yK0bPFl9X/YxZAk69RCf1fi2X6hUgBtViGFeAkP4vJd0qfCzZE7pu+c1ZdnN GOpkw2/z4KrrSbgHwuA8ag== 0000922423-09-000456.txt : 20100119 0000922423-09-000456.hdr.sgml : 20100118 20090710154559 ACCESSION NUMBER: 0000922423-09-000456 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090710 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 kl07003.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
 
                        Richard H. Gilden
                        Partner
                        Phone: 212-715-9486
                        Fax: 212-715-8085
                        RGilden@KRAMERLEVIN.com
 
 
                        July 10, 2009
 
VIA EDGAR AND FAX

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, 2008 and Related Filings
Filed March 31, 2009
File No. 333-06208
 
 
Dear Ms. Collins:
 
Reference is made to the letter, dated June 30, 2009, to Ms. Varda Sagiv, Chief Financial Officer of BluePhoenix Solutions LTD. (the “Company”), setting forth the comments (the “Comment Letter”) 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, 2008, filed with the Securities and Exchange Commission on March 31, 2009 and related filings.
 
In accordance with my conversation with Melissa Feider of the Staff, I am hereby requesting, on behalf of the Company, an extension for filing its response to the Comment Letter.  The Company will use diligent efforts to provide its response to the Staff by the close of business on August 6, 2009.
 
Should you have any questions regarding this letter, please do not hesitate to contact me at (212) 715-9486.
 
                        Sincerely,
 

 
                        /s/ Richard H. Gilden
                        Richard H. Gilden
 
cc:    
Melissa Feider
Varda Sagiv
BluePhoenix Solutions LTD.
      
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1177 Avenue of  The Americas   New York NY 10036-2714   Phone 212.715.9100   Fax 212.715.8000   www.KRAMERLEVIN.COM
 
ALSO AT 47 AVENUE HOCHE   75008 PARIS FRANCE
 
 
 
 
 
 
 
 
 

 
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