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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">As filed with the Securities
  and Exchange Commission on April 4, 2023&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Registration No. 333-_____________</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>SECURITIES AND EXCHANGE
  COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">REGISTRATION STATEMENT
  UNDER THE SECURITIES ACT OF 1933</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.1pt 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.1pt 0pt 0; text-align: center"><B>B.O.S. BETTER ONLINE SOLUTIONS LTD.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of the Registrant as specified in its
  charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; width: 49%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Israel</B></FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 49%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Not Applicable</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(State or other jurisdiction of</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">incorporation or organization)</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(I.R.S. Employer <BR>
  Identification No.)</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>20 Freiman St., Rishon LeZion, Israel</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>7535825</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Address of Principal Executive Offices)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Zip Code)</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>2003 ISRAELI SHARE
  OPTION PLAN</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">(Full title of the plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>B.O.S. Better Online Solutions Ltd.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>c/o Ruby-tech, Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>147-20 184<SUP>th</SUP> St.,</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Jamaica NY 11413, USA.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>508-655-2312</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><I>(Name and address agent
  for service)</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>(+972) 3-954-1000</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><I>(Telephone number,
  including area code, of agent for service)</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">Copies to:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; width: 50%; vertical-align: middle">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Brian Brodrick, Esq.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Phillips Nizer LLP</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>485 Lexington Avenue, 14<SUP>th </SUP>Floor</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>New York, New York 10017 </B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(212) 841-0700</B></P></TD>
      <TD STYLE="text-align: center; width: 50%; vertical-align: middle">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Shlomo Landress, Adv.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Gornitzky &amp; Co.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>20 Haharsh Street </B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Tel Aviv 6761310, Israel</B></P>
      <B>972-3-710-9191</B></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
  See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer&rdquo;, &ldquo;smaller reporting company&rdquo;
  and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 45%"><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 35%"><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 15%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; background-color: white">If an emerging growth company, indicate by
  check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>EXPLANATORY NOTE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">This Registration Statement
  on Form S-8 is filed with the Securities Exchange Commission for the purpose of registering an additional 300,000 Ordinary Shares, of
  no nominal value, of B.O.S. Better Online Solutions Ltd. (the &ldquo;<B>Registrant</B>&rdquo;), issuable pursuant to the 2003 Israeli
  Share Option Plan, as amended (the &ldquo;<B>Plan</B>&rdquo;).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">In accordance with General
  Instruction E of Form S-8, the contents of the following Company&rsquo;s Registration Statement on Form S-8 in respect of the Ordinary
  Shares underlying the Plan are hereby incorporated by reference:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November
                                              24, 2003, file number 333-110696, relating to 625,000 Ordinary Shares, nominal value NIS
                                              4.00 each (which after the consolidation of the share capital of the Registrant amounts to
                                              125,000 Ordinary Shares, nominal value NIS 20.00 each).</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August
                                              29, 2006, file number 333-136957, relating to 875,000 Ordinary Shares, nominal value NIS
                                              4.00 each (which after the consolidation of the share capital of the Registrant amounts to
                                              175,000 Ordinary Shares, nominal value NIS 20.00 each).</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December
                                              26, 2007, file number 333-148318, relating to 1,100,000 Ordinary Shares, nominal value NIS
                                              4.00 each (which after the consolidation of the share capital of the Registrant amounts to
                                              220,000 Ordinary Shares, nominal value NIS 20.00 each).</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July
                                              2, 2009, file number 333-160414, relating to 1,550,000 Ordinary Shares, nominal value NIS
                                              4.00 each (which after the consolidation of the share capital of the Registrant constitutes
                                              310,000 Ordinary Shares, nominal value NIS 20.00 each).</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January
                                              31, 2012, file number 333-179253, relating to 270,000 Ordinary Shares, nominal value NIS
                                              20.00 each (which after the consolidation of the share capital of the Registrant constitutes
                                              67,500 Ordinary Shares, nominal value NIS 80.00 each).</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify">November 13, 2018, file number 333-228344, relating to 200,000
  Ordinary Shares, nominal value NIS 80.00 each.</TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"></P>
  
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  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>PART II INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 3. INCORPORATION OF CERTAIN INFORMATION
  BY REFERENCE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Pursuant to General Instruction
  E to Form S-8 the following documents filed by the Registrant are incorporated by reference in this registration statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Registrant&rsquo;s Annual
  Report on Form 20-F for the year ended December 31, 2022, filed on March 30, 2023, including any amendment or report subsequently filed
  by the Registrant for the purpose of updating the information contained therein.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">In addition, all subsequent
  annual reports filed on Form 20-F prior to the termination of this offering are incorporated by reference into this Registration Statement.
  Also, we may incorporate by reference our future reports on Form 6-K by stating in those Forms that they are being incorporated by reference
  into this prospectus.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">All documents subsequently
  filed by the registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act after the date of this Registration Statement
  and prior to the filing of a post-effective amendment which indicates that all securities offered have been sold or which deregisters
  all securities then remaining unsold, are deemed to be incorporated by reference into this Registration Statement and to be part hereof
  from the respective dates of filing of such documents. Any statement contained in this Registration Statement or in a document incorporated
  by reference shall be deemed modified or superseded to the extent that a statement contained in any subsequently filed document which
  also is or is deemed to be incorporated by reference herein or therein modifies or supersedes such statement. Any statement so modified
  or superseded shall not be deemed to constitute a part hereof, except as so modified or superseded.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Consistent with the provisions
  of the Israeli Companies Law, 5759-1999, as amended (the &ldquo;<B>Companies Law</B>&rdquo;), the Articles of Association of the Registrant
  (recently amended on December 15, 2022, the &ldquo;<B>Articles</B>&rdquo;) include provisions permitting the Registrant to procure insurance
  coverage for its &ldquo;office holders&rdquo;, exempt them from certain liabilities and indemnify them, to the maximum extent permitted
  by the Companies Law. An &ldquo;office holder&rdquo; is defined in the Companies Law and the Articles as a director, general manager (CEO),
  chief business manager, deputy general manager, vice president, other manager reporting directly to the general manager and any other
  person assuming the responsibilities of any of the foregoing positions without regard to such person&rsquo;s title.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></P>
  
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">INSURANCE</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Under the Companies Law,
  a company may obtain insurance for any of its office holders, acting in such capacity, in any of the following cases: (i) a breach of
  the duty of care towards the company or towards another person; (ii) a breach of the duty of loyalty towards the company, provided that
  the office holder acted in good faith and had reasonable cause to assume that his act would not prejudice the company&rsquo;s interests;
  (iii) a monetary obligation imposed upon the office holder in favor of another person; (iv) (a) expenses, including reasonable litigation
  expenses and legal fees, incurred by the office holder as a result of a proceeding instituted against such office holder in relation to
  (A) infringements that may result in imposition of financial sanction pursuant to the provisions of Chapter H&rsquo;3 under the Israeli
  Securities Law, 1968 (the &ldquo;<B>Securities Law</B>&rdquo;) or (B) administrative infringements pursuant to the provisions of Chapter
  H&rsquo;4 under the Securities Law or (C) infringements pursuant to the provisions of Chapter I&rsquo;1 under the Securities Law; and
  (b) payments made to the injured parties of such infringement under Section 52ND(a)(1)(a) of the Securities Law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Registrant has obtained
  directors&rsquo; and office holders&rsquo; liability insurance covering its office holders and directors and those of its subsidiaries.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">INDEMNIFICATION</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Companies Law provides
  that a company may indemnify office holders for an obligation or expense as specified below, imposed on them in consequence of an act
  or omission done in their capacity as an officer in the Company:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">i.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">a monetary obligation imposed
  in favor of another person pursuant to a judgment, including a judgment given in a settlement or an arbitrator&rsquo;s award that has
  been approved by a court;</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">ii.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">reasonable litigation expenses,
  including advocates&rsquo; professional fees, incurred by the office holder pursuant to an investigation or a proceeding commenced against
  him by a competent authority and that was terminated without an indictment and without having a monetary charge imposed on him in lieu
  of a criminal procedure (as such terms are defined in the Companies Law), or that was terminated without an indictment but with a monetary
  charge imposed on him in lieu of a criminal procedure in a crime that does not require proof of criminal intent or in connection with
  a financial sanction;</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">iii.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">reasonable litigation expenses,
  including advocates&rsquo; professional fees, incurred by the office holder or which he is ordered to pay by a court, in proceedings
  filed against him by the company or on its behalf or by another person, or in a criminal indictment in which he is acquitted, or in a
  criminal indictment in which he is convicted of an offence that does not require proof of criminal intent;</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">iv.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">expenses, including reasonable
  litigation expenses and legal fees, incurred by an office holder as a result of a proceeding instituted against such office holder in
  relation to (A) infringements that may result in imposition of financial sanction pursuant to the provisions of Chapter H&rsquo;3 under
  the Securities Law or (B) administrative infringements pursuant to the provisions of Chapter H&rsquo;4 under the Securities Law or (C)
  infringements pursuant to the provisions of Chapter I&rsquo;1 under the Securities Law; and</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">v.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">payments to an injured party
  of infringement under Section 52ND(a)(1)(a) of the Securities Law.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"></P>
  
  <!-- Field: Page; Sequence: 4 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Articles of the Registrant
  authorize the Registrant to indemnify its office holders to the fullest extent permitted under the Companies Law. The Companies Law also
  authorizes a company to undertake in advance to indemnify an office holder with respect to events specified above, provided that, with
  respect to indemnification under sub-section (i) above, the undertaking: (a) is limited to events which the board of directors determines
  can be anticipated, based on the activity of the company at the time the undertaking is given; (b) is limited in amount or criteria determined
  by the board of directors to be reasonable under the circumstances; and (c) specifies the said events and the amounts or criteria.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Registrant has entered
  into indemnification agreements with its directors and some of its office holders providing for indemnification under certain circumstances
  for acts and omissions which may not be covered (or not be covered in full) by any directors&rsquo; and office holders&rsquo; liability
  insurance. Such form of indemnification agreement (which also provides for exemption to the extent permitted by law, and explained further
  below) is included as Exhibit 4.4 to this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">EXEMPTION</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Under the Companies Law,
  an Israeli company may not exempt an office holder from liability for a breach of his duty of loyalty, but may exempt in advance an office
  holder from liability to the company, in whole or in part, for a breach of the duty of care, provided that in no event shall the office
  holder be exempt from any liability for damages caused as a result of a breach of his duty of care to the company in the event of a &ldquo;distribution&rdquo;
  (as defined in the Companies Law). The Articles of the Registrant authorize the Registrant to exempt any office holder from liability
  to the Registrant to the extent permitted by the Companies Law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Both the Companies Law
  and the Articles provide that the Registrant may not exempt or indemnify an office holder nor enter into an insurance contract which would
  provide coverage for liability incurred as a result of any of the following: (a) a breach by the office holder of the duty of loyalty
  (however, the Registrant may insure and indemnify against such breach if the office holder acted in good faith and had a reasonable basis
  to assume that the act would not harm the Registrant); (b) a breach by the office holder of the duty of care if the breach was made intentionally
  or recklessly, unless made in negligence only; (c) any act done with the intent to derive an illegal personal benefit; or (d) any fine
  or monetary penalty levied against the office holder.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 7. EXEMPTION FROM REGISTRATION CLAIMED.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 8. EXHIBITS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The Exhibit Index preceding
  the exhibits is incorporated herein by reference.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></P>
  
  <!-- Field: Page; Sequence: 5 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;<B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Pursuant to the requirements
  of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the
  requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
  duly authorized, in Rishon LeZion, in the State of Israel, on April 4, 2023.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD COLSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><B><U>B.O.S. Better Online Solutions Ltd.</U></B></FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD COLSPAN="2">&nbsp;</TD>
      <TD>&nbsp;</TD>
      </TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; width: 3%"><FONT STYLE="font-size: 10pt">By: </FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid; font-size: 10pt; width: 37%"><FONT STYLE="font-size: 10pt">/s/ Eyal Cohen</FONT></TD>
      <TD STYLE="width: 60%">&nbsp;</TD>
      </TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Eyal Cohen </FONT></TD>
      <TD>&nbsp;</TD>
      </TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD>
      <TD>&nbsp;</TD>
      </TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B><A NAME="a_001"></A>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">KNOW ALL PERSONS BY THESE
  PRESENTS, that each individual whose signature appears below constitutes and appoints Eyal Cohen and Moshe Zeltzer, and each of them,
  his or her true and lawful attorneys-in-fact and agents with full power of substitution and re-substitution, for him or her and in his
  or her name, place and stead, in any and all capacities, to (i) act on, sign and file with the Securities and Exchange Commission any
  and all amendments (including post-effective amendments) to this Registration Statement, together with all schedules and exhibits thereto,
  and any subsequent registration statement filed pursuant to Rule 462(b) under the Securities Act of 1933, as amended, together with all
  schedules and exhibits thereto, (ii) act on, sign and file such certificates, instruments, agreements and other documents as may be necessary
  or appropriate in connection therewith, (iii) act on, sign and file any supplement to any prospectus filed pursuant to Rule 462(b) under
  the Securities Act of 1933, as amended, and (iv) take any and all actions which may be necessary or appropriate to be done, as fully to
  all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and
  agents or any of them, or their or his or her substitutes, may lawfully do or cause to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Pursuant to the requirements
  of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and
  on the dates indicated:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; width: 34%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 34%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 30%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Ziv Dekel</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Chairman of the Board of Directors</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">April 4, 2023</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Mr. Ziv Dekel</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Yaron Eldad</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">April 4, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Yaron Eldad</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: bottom; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Eyal Cohen</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Chief Executive Officer and Director</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">April 4, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Mr. Eyal Cohen</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: top; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">/s/
      Osnat Gur</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">April 4, 2023</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Ms. Osnat Gur </FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    </TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"></P>
  
  <!-- Field: Page; Sequence: 6 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>AUTHORIZED REPRESENTATIVE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">Pursuant
  to the requirements of Section 6(a) of the Securities Act, the undersigned has signed this Registration Statement, in the capacity of
  the duly authorized representative of the Registrant in the United States, on April 4, 2023.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Ruby-tech, Inc.</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 5%">&nbsp;</TD>
      <TD STYLE="width: 35%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid; font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">/s/
  Eyal Cohen</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Name:</FONT>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;Eyal Cohen</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">CEO</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
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  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>INDEX OF EXHIBITS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; width: 10%; font-size: 10pt"><FONT STYLE="font-size: 10pt">Exhibit
      No.</FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: left; width: 89%; font-size: 10pt; vertical-align: bottom"><FONT STYLE="font-size: 10pt">Description</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">4.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1005516/000121390023024556/f20f2022ex1-2_bosbetter.htm">Articles of Association of B.O.S. Better Online Solutions Ltd., as amended</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">4.2**</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1005516/000121390023024556/f20f2022ex1-1_bosbetter.htm" STYLE="-sec-extract: exhibit">Memorandum of Association of B.O.S. Better Online Solutions Ltd., as amended</A>   </FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">4.3***</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1005516/000121390019005344/f20f2018ex4-2_bosbetter.htm"><FONT STYLE="font-size: 10pt">Registrant&rsquo;s 2003 Israeli Share Option Plan, as amended.</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">4.4****</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1005516/000121390021046576/ea146888ex99-1_bosbetter.htm">Form of Indemnification Letter to the Directors and Officers of the Company, as amended</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">5</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><A HREF="ea176456ex-5_bosbetter.htm"><FONT STYLE="font-size: 10pt">Opinion of Gornitzky &amp; Co. with respect to the validity of the Ordinary
      Shares being registered</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">23.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="ea176456ex-5_bosbetter.htm">Consent of Gornitzky &amp; Co. (included in Exhibit 5)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="ea176456ex23-2_bosbetter.htm">Consent of Fahn Kanne &amp; Co. Grant Thornton Israel</A> </FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">24.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><A HREF="#a_001"><FONT STYLE="font-size: 10pt">Power of Attorney (included on signature page of this registration statement)</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="font-size: 10pt"></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font-size: 10pt">107</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><A HREF="ea176456ex-fee_bosbetter.htm">Filing Fee table.</A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.35in; text-align: left"><FONT STYLE="font-size: 10pt">*</FONT></TD><TD STYLE="text-align: justify">Incorporated by reference to Exhibit 1.1 to the Registrant&rsquo;s
  Annual Report on Form 20-F filed on March 30, 2023.</TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.35in; text-align: left"><FONT STYLE="font-size: 10pt">**</FONT></TD><TD STYLE="text-align: justify">Incorporated by reference to Exhibit 1.2 to the Registrant&rsquo;s
  Annual Report on Form 20-F filed on March 30, 2023.</TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.35in; text-align: left"><FONT STYLE="font-size: 10pt">***</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Incorporated by reference to
  Exhibit 4.2 to the Registrant&rsquo;s Annual Report on Form 20-F filed on April 1, 2019</FONT></TD>
  </TR></TABLE>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.35in; text-align: left"><FONT STYLE="font-size: 10pt">****</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Incorporated by reference to
  Exhibit A to the Registrant&rsquo;s current report on Form 6-K, filed with the &nbsp;Commission on September 3, 2021)</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">II-6</P>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="margin-top: 0; margin-bottom: 0"></P>
  
  </BODY>
  </HTML>
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metadata_filer: {"company-data": {"conformed-name": "BOS BETTER ONLINE SOLUTIONS LTD", "cik": "0001005516", "assigned-sic": "3576", "irs-number": "000000000", "state-of-incorporation": "L3", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-271109", "film-number": "23796942"}, "business-address": {"street1": "20 FREIMAN STREET", "city": "RISHON LEZION", "state": "L3", "zip": "75100", "phone": "011-972-3-954-1000"}, "mail-address": {"street1": "20 FREIMAN STREET", "city": "RISHON LEZION", "state": "L3", "zip": "75100"}}
text: As filed with the Securities
  and Exchange Commission on April 4, 2023
  Registration No. 333-_____________
  UNITED STATES
  SECURITIES AND EXCHANGE
  COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER THE SECURITIES ACT OF 1933
  B.O.S. BETTER ONLINE SOLUTIONS LTD.
  (Exact name of the Registrant as specified in its
  charter)
  Israel
  Not Applicable
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  20 Freiman St., Rishon LeZion, Israel
  7535825
  (Address of Principal Executive Offices)
  (Zip Code)
  2003 ISRAELI SHARE
  OPTION PLAN
  (Full title of the plan)
  B.O.S. Better Online Solutions Ltd.
  c/o Ruby-tech, Inc.
  147-20 184
  th
  St.,
  Jamaica NY 11413, USA.
  508-655-2312
  (Name and address agent
  for service)
  (+972) 3-954-1000
  (Telephone number,
  including area code, of agent for service)
  Copies to:
  Brian Brodrick, Esq.
  Phillips Nizer LLP
  485 Lexington Avenue, 14
  th
  Floor
  New York, New York 10017
  (212) 841-0700
  Shlomo Landress, Adv.
  Gornitzky & Co.
  20 Haharsh Street
  Tel Aviv 6761310, Israel
  972-3-710-9191
  Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
  See the definitions of "large accelerated filer," "accelerated filer", "smaller reporting company"
  and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☐
  Emerging growth company
  ☐
  If an emerging growth company, indicate by
  check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
  ☐
  EXPLANATORY NOTE
  This Registration Statement
  on Form S-8 is filed with the Securities Exchange Commission for the purpose of registering an additional 300,000 Ordinary Shares, of
  no nominal value, of B.O.S. Better Online Solutions Ltd. (the "
  Registrant
  "), issuable pursuant to the 2003 Israeli
  Share Option Plan, as amended (the "
  Plan
  ").
  In accordance with General
  Instruction E of Form S-8, the contents of the following Company's Registration Statement on Form S-8 in respect of the Ordinary
  Shares underlying the Plan are hereby incorporated by reference:
  ●
  November
                                              24, 2003, file number 333-110696, relating to 625,000 Ordinary Shares, nominal value NIS
                                              4.00 each (which after the consolidation of the share capital of the Registrant amounts to
                                              125,000 Ordinary Shares, nominal value NIS 20.00 each).
  ●
  August
                                              29, 2006, file number 333-136957, relating to 875,000 Ordinary Shares, nominal value NIS
                                              4.00 each (which after the consolidation of the share capital of the Registrant amounts to
                                              175,000 Ordinary Shares, nominal value NIS 20.00 each).
  ●
  December
                                              26, 2007, file number 333-148318, relating to 1,100,000 Ordinary Shares, nominal value NIS
                                              4.00 each (which after the consolidation of the share capital of the Registrant amounts to
                                              220,000 Ordinary Shares, nominal value NIS 20.00 each).
  ●
  July
                                              2, 2009, file number 333-160414, relating to 1,550,000 Ordinary Shares, nominal value NIS
                                              4.00 each (which after the consolidation of the share capital of the Registrant constitutes
                                              310,000 Ordinary Shares, nominal value NIS 20.00 each).
  ●
  January
                                              31, 2012, file number 333-179253, relating to 270,000 Ordinary Shares, nominal value NIS
                                              20.00 each (which after the consolidation of the share capital of the Registrant constitutes
                                              67,500 Ordinary Shares, nominal value NIS 80.00 each).
  ●
  November 13, 2018, file number 333-228344, relating to 200,000
  Ordinary Shares, nominal value NIS 80.00 each.
  1
  PART II INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT
  Item 3. INCORPORATION OF CERTAIN INFORMATION
  BY REFERENCE
  Pursuant to General Instruction
  E to Form S-8 the following documents filed by the Registrant are incorporated by reference in this registration statement.
  Registrant's Annual
  Report on Form 20-F for the year ended December 31, 2022, filed on March 30, 2023, including any amendment or report subsequently filed
  by the Registrant for the purpose of updating the information contained therein.
  In addition, all subsequent
  annual reports filed on Form 20-F prior to the termination of this offering are incorporated by reference into this Registration Statement.
  Also, we may incorporate by reference our future reports on Form 6-K by stating in those Forms that they are being incorporated by reference
  into this prospectus.
  All documents subsequently
  filed by the registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act after the date of this Registration Statement
  and prior to the filing of a post-effective amendment which indicates that all securities offered have been sold or which deregisters
  all securities then remaining unsold, are deemed to be incorporated by reference into this Registration Statement and to be part hereof
  from the respective dates of filing of such documents. Any statement contained in this Registration Statement or in a document incorporated
  by reference shall be deemed modified or superseded to the extent that a statement contained in any subsequently filed document which
  also is or is deemed to be incorporated by reference herein or therein modifies or supersedes such statement. Any statement so modified
  or superseded shall not be deemed to constitute a part hereof, except as so modified or superseded.
  Item 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS
  Consistent with the provisions
  of the Israeli Companies Law, 5759-1999, as amended (the "
  Companies Law
  "), the Articles of Association of the Registrant
  (recently amended on December 15, 2022, the "
  Articles
  ") include provisions permitting the Registrant to procure insurance
  coverage for its "office holders", exempt them from certain liabilities and indemnify them, to the maximum extent permitted
  by the Companies Law. An "office holder" is defined in the Companies Law and the Articles as a director, general manager (CEO),
  chief business manager, deputy general manager, vice president, other manager reporting directly to the general manager and any other
  person assuming the responsibilities of any of the foregoing positions without regard to such person's title.
  II-
  1
  INSURANCE
  Under the Companies Law,
  a company may obtain insurance for any of its office holders, acting in such capacity, in any of the following cases: (i) a breach of
  the duty of care towards the company or towards another person; (ii) a breach of the duty of loyalty towards the company, provided that
  the office holder acted in good faith and had reasonable cause to assume that his act would not prejudice the company's interests;
  (iii) a monetary obligation imposed upon the office holder in favor of another person; (iv) (a) expenses, including reasonable litigation
  expenses and legal fees, incurred by the office holder as a result of a proceeding instituted against such office holder in relation to
  (A) infringements that may result in imposition of financial sanction pursuant to the provisions of Chapter H'3 under the Israeli
  Securities Law, 1968 (the "
  Securities Law
  ") or (B) administrative infringements pursuant to the provisions of Chapter
  H'4 under the Securities Law or (C) infringements pursuant to the provisions of Chapter I'1 under the Securities Law; and
  (b) payments made to the injured parties of such infringement under Section 52ND(a)(1)(a) of the Securities Law.
  The Registrant has obtained
  directors' and office holders' liability insurance covering its office holders and directors and those of its subsidiaries.
  INDEMNIFICATION
  The Companies Law provides
  that a company may indemnify office holders for an obligation or expense as specified below, imposed on them in consequence of an act
  or omission done in their capacity as an officer in the Company:
  i.
  a monetary obligation imposed
  in favor of another person pursuant to a judgment, including a judgment given in a settlement or an arbitrator's award that has
  been approved by a court;
  ii.
  reasonable litigation expenses,
  including advocates' professional fees, incurred by the office holder pursuant to an investigation or a proceeding commenced against
  him by a competent authority and that was terminated without an indictment and without having a monetary charge imposed on him in lieu
  of a criminal procedure (as such terms are defined in the Companies Law), or that was terminated without an indictment but with a monetary
  charge imposed on him in lieu of a criminal procedure in a crime that does not require proof of criminal intent or in connection with
  a financial sanction;
  iii.
  reasonable litigation expenses,
  including advocates' professional fees, incurred by the office holder or which he is ordered to pay by a court, in proceedings
  filed against him by the company or on its behalf or by another person, or in a criminal indictment in which he is acquitted, or in a
  criminal indictment in which he is convicted of an offence that does not require proof of criminal intent;
  iv.
  expenses, including reasonable
  litigation expenses and legal fees, incurred by an office holder as a result of a proceeding instituted against such office holder in
  relation to (A) infringements that may result in imposition of financial sanction pursuant to the provisions of Chapter H'3 under
  the Securities Law or (B) administrative infringements pursuant to the provisions of Chapter H'4 under the Securities Law or (C)
  infringements pursuant to the provisions of Chapter I'1 under the Securities Law; and
  v.
  payments to an injured party
  of infringement under Section 52ND(a)(1)(a) of the Securities Law.
  II-
  2
  The Articles of the Registrant
  authorize the Registrant to indemnify its office holders to the fullest extent permitted under the Companies Law. The Companies Law also
  authorizes a company to undertake in advance to indemnify an office holder with respect to events specified above, provided that, with
  respect to indemnification under sub-section (i) above, the undertaking: (a) is limited to events which the board of directors determines
  can be anticipated, based on the activity of the company at the time the undertaking is given; (b) is limited in amount or criteria determined
  by the board of directors to be reasonable under the circumstances; and (c) specifies the said events and the amounts or criteria.
  The Registrant has entered
  into indemnification agreements with its directors and some of its office holders providing for indemnification under certain circumstances
  for acts and omissions which may not be covered (or not be covered in full) by any directors' and office holders' liability
  insurance. Such form of indemnification agreement (which also provides for exemption to the extent permitted by law, and explained further
  below) is included as Exhibit 4.4 to this Registration Statement.
  EXEMPTION
  Under the Companies Law,
  an Israeli company may not exempt an office holder from liability for a breach of his duty of loyalty, but may exempt in advance an office
  holder from liability to the company, in whole or in part, for a breach of the duty of care, provided that in no event shall the office
  holder be exempt from any liability for damages caused as a result of a breach of his duty of care to the company in the event of a "distribution"
  (as defined in the Companies Law). The Articles of the Registrant authorize the Registrant to exempt any office holder from liability
  to the Registrant to the extent permitted by the Companies Law.
  Both the Companies Law
  and the Articles provide that the Registrant may not exempt or indemnify an office holder nor enter into an insurance contract which would
  provide coverage for liability incurred as a result of any of the following: (a) a breach by the office holder of the duty of loyalty
  (however, the Registrant may insure and indemnify against such breach if the office holder acted in good faith and had a reasonable basis
  to assume that the act would not harm the Registrant); (b) a breach by the office holder of the duty of care if the breach was made intentionally
  or recklessly, unless made in negligence only; (c) any act done with the intent to derive an illegal personal benefit; or (d) any fine
  or monetary penalty levied against the office holder.
  Item 7. EXEMPTION FROM REGISTRATION CLAIMED.
  Not applicable.
  Item 8. EXHIBITS
  The Exhibit Index preceding
  the exhibits is incorporated herein by reference.
  II-
  3
  SIGNATURES
  Pursuant to the requirements
  of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the
  requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
  duly authorized, in Rishon LeZion, in the State of Israel, on April 4, 2023.
  B.O.S. Better Online Solutions Ltd.
  By:
  /s/ Eyal Cohen
  Eyal Cohen
  Chief Executive Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE
  PRESENTS, that each individual whose signature appears below constitutes and appoints Eyal Cohen and Moshe Zeltzer, and each of them,
  his or her true and lawful attorneys-in-fact and agents with full power of substitution and re-substitution, for him or her and in his
  or her name, place and stead, in any and all capacities, to (i) act on, sign and file with the Securities and Exchange Commission any
  and all amendments (including post-effective amendments) to this Registration Statement, together with all schedules and exhibits thereto,
  and any subsequent registration statement filed pursuant to Rule 462(b) under the Securities Act of 1933, as amended, together with all
  schedules and exhibits thereto, (ii) act on, sign and file such certificates, instruments, agreements and other documents as may be necessary
  or appropriate in connection therewith, (iii) act on, sign and file any supplement to any prospectus filed pursuant to Rule 462(b) under
  the Securities Act of 1933, as amended, and (iv) take any and all actions which may be necessary or appropriate to be done, as fully to
  all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and
  agents or any of them, or their or his or her substitutes, may lawfully do or cause to be done by virtue hereof.
  Pursuant to the requirements
  of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and
  on the dates indicated:
  Signature
  Title
  Date
  /s/ Ziv Dekel
  Chairman of the Board of Directors
  April 4, 2023
  Mr. Ziv Dekel
  /s/ Yaron Eldad
  Director
  April 4, 2023
  Yaron Eldad
  /s/ Eyal Cohen
  Chief Executive Officer and Director
  April 4, 2023
  Mr. Eyal Cohen
  /s/
      Osnat Gur
  Director
  April 4, 2023
  Ms. Osnat Gur
  II-
  4
  AUTHORIZED REPRESENTATIVE
  Pursuant
  to the requirements of Section 6(a) of the Securities Act, the undersigned has signed this Registration Statement, in the capacity of
  the duly authorized representative of the Registrant in the United States, on April 4, 2023.
  Ruby-tech, Inc.
  By:
  /s/
  Eyal Cohen
  Name:
  Eyal Cohen
  Title:
  CEO
  II-
  5
  INDEX OF EXHIBITS
  Exhibit
      No.
  Description
  4.1*
  Articles of Association of B.O.S. Better Online Solutions Ltd., as amended
  4.2**
  Memorandum of Association of B.O.S. Better Online Solutions Ltd., as amended
  4.3***
  Registrant's 2003 Israeli Share Option Plan, as amended.
  4.4****
  Form of Indemnification Letter to the Directors and Officers of the Company, as amended
  5
  Opinion of Gornitzky & Co. with respect to the validity of the Ordinary
      Shares being registered
  23.1
  Consent of Gornitzky & Co. (included in Exhibit 5)
  23.2
  Consent of Fahn Kanne & Co. Grant Thornton Israel
  24.1
  Power of Attorney (included on signature page of this registration statement)
  107
  Filing Fee table.
  *
  Incorporated by reference to Exhibit 1.1 to the Registrant's
  Annual Report on Form 20-F filed on March 30, 2023.
  **
  Incorporated by reference to Exhibit 1.2 to the Registrant's
  Annual Report on Form 20-F filed on March 30, 2023.
  ***
  Incorporated by reference to
  Exhibit 4.2 to the Registrant's Annual Report on Form 20-F filed on April 1, 2019
  ****
  Incorporated by reference to
  Exhibit A to the Registrant's current report on Form 6-K, filed with the  Commission on September 3, 2021)
  II-6