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  <P STYLE="margin-top: 0; margin-bottom: 0; text-align: center">As filed with the Securities and Exchange Commission on November 13, 2018</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&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 ALIGN="LEFT" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 12pt 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: left; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 12pt 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">REGISTRATION STATEMENT
  UNDER THE SECURITIES ACT OF 1933</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 12pt 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: left; 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 STYLE="width: 49%; font-size: 10pt; text-align: center; unicode-bidi: embed; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Israel</B></FONT></TD>
      <TD STYLE="width: 2%; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="width: 49%; font-size: 10pt; text-align: center; unicode-bidi: embed; border-bottom: Black 1.5pt solid"><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;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">(I.R.S.
      Employer </FONT><BR>
      <FONT STYLE="font-size: 10pt">Identification No.)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center; unicode-bidi: embed; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>20 Freiman
      St., Rishon LeZion, Israel</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center; unicode-bidi: embed; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>7535825</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">(Address
      of Principal Executive Offices)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center;  unicode-bidi: embed"><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: left; background-color: white">&nbsp;</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: left; background-color: white"><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>&nbsp;(Name
  and address agent for service)</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</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: left; 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: left; 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="width: 50%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Brian Brodrick,
                             Esq.</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Phillips Nizer LLP</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>485 Lexington Avenue, 14<SUP>th
          </SUP>Floor</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, New York 10017 </B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(212) 841-0700</B></P></TD>
      <TD STYLE="width: 50%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Shlomo Landress,
                             Adv.</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Gornitzky &amp; Co.</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>45 Rothschild Boulevard</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel Aviv 6578403, Israel </B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>972-3-710-9191</B></P></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; 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.&nbsp;&nbsp;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; margin: 0pt 0; text-align: left; 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="width: 45%; text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Large accelerated
      filer</FONT></TD>
      <TD STYLE="width: 5%; text-align: left;  unicode-bidi: embed">&#9744;</TD>
      <TD STYLE="width: 35%; text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
      <TD STYLE="width: 15%; text-align: left;  unicode-bidi: embed">&#9744;<FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&#9746;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&#9744;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">(Do not check if a smaller
      reporting company)</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&#9744;</TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"></P>
  
  <!-- Field: Page; Sequence: 1 -->
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      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>CALCULATION
  OF REGISTRATION FEE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: left; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><B>Title
  of Securities To Be Registered</B></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Amount
                                           To Be</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Registered</B></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Proposed
                                           Maximum</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Offering
                                           Per Share*</B></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Proposed
                                           Maximum</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Price
                                           Aggregate</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Offering
                                           Price*</B></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Amount
                                           of</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Registration
                                           Fee</B></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="width: 52%; text-align: left">Ordinary Shares, nominal value NIS 80.00 per share</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">200,000</TD><TD STYLE="width: 1%; text-align: left">**</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">2.11</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">422,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">51.15</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
  </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">* Estimated solely
  for the purpose of calculating the registration fee pursuant to Securities Act Rule 457(c) and (h)(1) on the basis of the average
  of the high and low sale prices of the Registrant&rsquo;s Ordinary Shares on the NASDAQ Capital Market on November 12, 2018 (a
  specified date within 5 business days prior to the date of filing the 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">** Represents an
  increase in amount of shares underlying options that may be issued pursuant to Registrant&rsquo;s 2003 Israeli Share Option Plan
  (from 500,000 to 700,000).</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">This Registration
  Statement shall also cover any additional Ordinary Shares as may be issuable pursuant to the anti-dilution provisions of the Plan
  or particular share option agreement, such as a share dividend, stock split, recapitalization or other similar transactions.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"></P>
  
  <!-- Field: Page; Sequence: 2 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</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: left; 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 200,000 Ordinary
  Shares, nominal value NIS 80.00 each, of B.O.S. Better Online Solutions Ltd. (the &ldquo;<B>Registrant</B>&rdquo;), issuable pursuant
  to the 2003 Israeli Share Option Plan (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&nbsp;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">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 24px; text-align: justify; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="width: 24px; text-align: justify; unicode-bidi: embed">&#9679;</TD>
      <TD STYLE="text-align: justify; unicode-bidi: embed"><FONT STYLE="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; 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="width: 24px; text-align: justify; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="width: 24px; text-align: justify; unicode-bidi: embed">&#9679;</TD>
      <TD STYLE="text-align: justify; unicode-bidi: embed"><FONT STYLE="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; 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="width: 24px; text-align: justify; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="width: 24px; text-align: justify; unicode-bidi: embed">&#9679;</TD>
      <TD STYLE="text-align: justify; unicode-bidi: embed"><FONT STYLE="font-size: 10pt">December 26, 2007,&nbsp;file
      number 333-148318, relating to&nbsp;1,100,000&nbsp;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; 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="width: 24px; text-align: justify; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="width: 24px; text-align: justify; unicode-bidi: embed">&#9679;</TD>
      <TD STYLE="text-align: justify; unicode-bidi: embed"><FONT STYLE="font-size: 10pt">July 2, 2009, file number
      333-160414, relating to&nbsp;1,550,000&nbsp;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; 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="width: 24px; text-align: justify; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="width: 24px; text-align: justify; unicode-bidi: embed">&#9679;</TD>
      <TD STYLE="text-align: justify; unicode-bidi: embed"><FONT STYLE="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: 0pt 0; text-align: left; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <FONT STYLE="font-size: 10pt"><B>PART II</B></FONT> <FONT STYLE="font-size: 10pt"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <B>Item 3.</B> <B>INCORPORATION OF CERTAIN INFORMATION BY REFERENCE</B></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; 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 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, 2017,&nbsp;filed on March 29, 2018, 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&nbsp;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"><B>&nbsp;</B></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <B>Item 6.</B> <B>INDEMNIFICATION OF DIRECTORS AND OFFICERS</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">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 July 18, 2018, 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: left; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"></P>
  
  <!-- Field: Page; Sequence: 4; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left; background-color: white">INSURANCE</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; 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)&nbsp;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)&nbsp;administrative
  infringements pursuant to the provisions of Chapter&nbsp;H&rsquo;4 under the Securities Law or (C)&nbsp;infringements pursuant
  to the provisions of Chapter&nbsp;I&rsquo;1 under the Securities Law; and (b)&nbsp;payments made to the injured parties of such
  infringement under Section&nbsp;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-top: 0pt; margin-right: 0; margin-bottom: 0pt; 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 CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 24px; text-align: justify; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="width: 24px; text-align: justify; unicode-bidi: embed"><FONT STYLE="font-size: 10pt">i.</FONT></TD>
      <TD STYLE="text-align: justify; unicode-bidi: embed"><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; 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="width: 24px; text-align: justify; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="width: 24px; text-align: justify; unicode-bidi: embed"><FONT STYLE="font-size: 10pt">ii.</FONT></TD>
      <TD STYLE="text-align: justify; unicode-bidi: embed"><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; 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="width: 24px; text-align: justify; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="width: 24px; text-align: justify; unicode-bidi: embed"><FONT STYLE="font-size: 10pt">iii.</FONT></TD>
      <TD STYLE="text-align: justify; unicode-bidi: embed"><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; 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="width: 24px; text-align: justify; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="width: 24px; text-align: justify; unicode-bidi: embed"><FONT STYLE="font-size: 10pt">iv.</FONT></TD>
      <TD STYLE="text-align: justify; unicode-bidi: embed"><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)&nbsp;infringements that may result in imposition of financial sanction pursuant to the provisions
      of Chapter H&rsquo;3 under the Securities Law or (B)&nbsp;administrative infringements pursuant to the provisions of Chapter H&rsquo;4
      under the Securities Law or (C)&nbsp;infringements pursuant to the provisions of Chapter I&rsquo;1 under the Securities Law;&nbsp;and</FONT></TD></TR>
  </TABLE>
  <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="width: 24px; text-align: justify; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="width: 24px; text-align: justify; unicode-bidi: embed"><FONT STYLE="font-size: 10pt">v.</FONT></TD>
      <TD STYLE="text-align: justify; unicode-bidi: embed"><FONT STYLE="font-size: 10pt">payments to an injured party
      of infringement under Section&nbsp;52ND(a)(1)(a) of the Securities Law.</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&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 4.3 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-top: 0pt; margin-right: 0; margin-bottom: 0pt; 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="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <FONT STYLE="font-size: 10pt"><B>Item 7.</B></FONT> <FONT STYLE="font-size: 10pt"><B>EXEMPTION FROM REGISTRATION CLAIMED.</B></FONT></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"><B>&nbsp;</B></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <B>Item 8.</B> <B>EXHIBITS</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">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: left; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white"></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; 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 November 13, 2018.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; 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="5" STYLE="text-align: center; unicode-bidi: embed"><FONT STYLE="font-size: 10pt"><B><U>B.O.S.
      Better Online Solutions Ltd.</U></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD COLSPAN="2" STYLE="text-align: left; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left; unicode-bidi: embed">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: left; unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding-bottom: 1.5pt; text-align: left; unicode-bidi: embed; width: 4%"><FONT STYLE="font-size: 10pt">By: </FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; unicode-bidi: embed; width: 40%"><FONT STYLE="font-size: 10pt">/s/ Yuval Viner</FONT></TD>
      <TD STYLE="text-align: left; unicode-bidi: embed; padding-bottom: 1.5pt; width: 12%">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: left; unicode-bidi: embed; width: 4%"><FONT STYLE="font-size: 10pt">By: </FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; unicode-bidi: embed; width: 40%"><FONT STYLE="font-size: 10pt">/s/ Eyal Cohen</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left; unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Yuval Viner</FONT></TD>
      <TD STYLE="text-align: left; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left; unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Eyal Cohen</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left; unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Co-Chief Executive Officer</FONT></TD>
      <TD STYLE="text-align: left; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left; unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: left; unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Co-Chief Executive Officer and <BR>
  Chief Financial Officer</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><A NAME="power_001"></A><B>POWER
  OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; 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 Yuval Viner and Eyal Cohen, 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: left; 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: left; 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="width: 32%; text-align: center;  unicode-bidi: embed; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="width: 2%; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="width: 32%; text-align: center;  unicode-bidi: embed; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 2%; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="width: 32%; text-align: center;  unicode-bidi: embed; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">/s/
      Yosi Lahad</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">Chairman
      of the Board of Directors</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">November
      13, 2018</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Mr.
      Yosi Lahad</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">/s/
      Avidan Zelicovsky</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">President,
      Director</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">November
      13, 2018</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Avidan Zelicovsky</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">/s/
      Yuval Viner</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">Co-Chief
      Executive Officer, Director</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">November
      13, 2018</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Mr.
      Yuval Viner</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center;  unicode-bidi: embed; vertical-align: bottom"><FONT STYLE="font-size: 10pt">/s/
      Eyal Cohen</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed; padding-bottom: 1.5pt; vertical-align: bottom"><FONT STYLE="font-size: 10pt">Co-Chief
      Executive Officer and <BR>
  Chief Financial Officer</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed; padding-bottom: 1.5pt; vertical-align: bottom"><FONT STYLE="font-size: 10pt">November
      13, 2018</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Mr. Eyal Cohen</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; border-bottom: Black 1.5pt solid; text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">/s/
      Revital Cohen&nbsp;</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center;  unicode-bidi: embed; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center;  unicode-bidi: embed; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">November
      13, 2018</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Ms.
      Revital Cohen&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; border-bottom: Black 1.5pt solid; text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">&nbsp;/s/
      Odelia Levanon</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center;  unicode-bidi: embed; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center;  unicode-bidi: embed; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">November
      13, 2018&nbsp;</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Ms.
      Odelia Levanon</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; text-align: center;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 32%; border-bottom: Black 1.5pt solid; text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">/s/
      Ziv Dekel</FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 32%; text-align: center;  unicode-bidi: embed; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 32%; text-align: center;  unicode-bidi: embed; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">November
      13, 2018</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Mr. Ziv Dekel</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">/s/
      Menachem Shmool</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center;  unicode-bidi: embed; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">November
      13, 2018</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Mr. Menachem Shmool</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&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"></P>
  
  <!-- Field: Page; Sequence: 7; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt">- <!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --> -</P></DIV>
      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 10pt Times New Roman, Times, Serif"></P></DIV>
      <!-- Field: /Page -->
  
  <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>AUTHORIZED
  REPRESENTATIVE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; 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&nbsp;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 November 13, 2018</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; 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 STYLE="text-align: justify;  unicode-bidi: embed">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: justify;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Ruby-tech,
      Inc.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%; text-align: justify;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="width: 5%; text-align: justify;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="width: 35%; text-align: justify;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify;  unicode-bidi: embed; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="text-align: justify;  unicode-bidi: embed; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">/s/
      Eyal Cohen</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: justify;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Name:</FONT></TD>
      <TD STYLE="text-align: justify;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Eyal Cohen</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify;  unicode-bidi: embed">&nbsp;</TD>
      <TD STYLE="text-align: justify;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
      <TD STYLE="text-align: justify;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">Co-CEO and Co-Chief Financial
      Officer</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; margin: 0pt 0; text-align: center; background-color: white"></P>
  
  <!-- Field: Page; Sequence: 8; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt">- <!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --> -</P></DIV>
      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font: 10pt Times New Roman, Times, Serif"></P></DIV>
      <!-- Field: /Page -->
  
  <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>INDEX OF EXHIBITS</B></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="width: 9%; text-align: left;  unicode-bidi: embed; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt">Exhibit&nbsp;No.</FONT></TD>
      <TD STYLE="width: 1%; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed; width: 90%; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt">Description</FONT></TD></TR>
  
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed"><A HREF="fs82018ex4-1_bosbetter.htm"><FONT STYLE="font-size: 10pt">Articles
      of Association of B.O.S. Better Online Solutions Ltd., as amended on July 18, 2018</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed"><A HREF="fs82018ex4-2_bosbetter.htm"><FONT STYLE="font-size: 10pt">Memorandum
      of Association of B.O.S. Better Online Solutions Ltd., as amended on July 18, 2018</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">4.3*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed"><A HREF="http://www.sec.gov/Archives/edgar/data/1005516/000117891303000755/share-certificate.htm"><FONT STYLE="font-size: 10pt">Registrant&rsquo;s 2003 Israeli Share Option Plan</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">4.4**</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed"><A HREF="http://www.sec.gov/Archives/edgar/data/1005516/000121390018007209/f6k060418ex99-1_bosbetter.htm"><FONT STYLE="font-size: 10pt">Form of Indemnification Letter to the Directors and Officers of the Company</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">5</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed"><A HREF="fs82018ex5_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 STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">23.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed"><A HREF="fs82018ex5_bosbetter.htm"><FONT STYLE="font-size: 10pt">Consent of Gornitzky &amp; Co. (included in Exhibit 5)</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed"><A HREF="fs82018ex23-2_bosbetter.htm"><FONT STYLE="font-size: 10pt">Consent of Fahn Kanne &amp; Co. Grant Thornton Israel </FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">23.3</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed"><A HREF="fs82018ex23-3_bosbetter.htm"><FONT STYLE="font-size: 10pt">Consent of Kost Forer Gabbay &nbsp;&amp; Kasierer, a member of Ernst &amp; Young Global</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left;  unicode-bidi: embed"><FONT STYLE="font-size: 10pt">24.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left;  unicode-bidi: embed"><A HREF="#power_001"><FONT STYLE="font-size: 10pt">Power
      of Attorney (included on signature page of this registration statement)</FONT></A></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Incorporated by reference
                                           to the Registrant&rsquo;s Registration Statement on Form S-8 filed with the Commission
                                           on November 24, 2003 (Filing no. 333-110696)</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: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">**</TD><TD STYLE="text-align: justify">Incorporated by reference
                                           to Exhibit B to the Registrant&rsquo;s current report on Form 6-K, filed with the Commission
                                           on June 4, 2018)</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; background-color: white">&nbsp;</P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "fs82018_bosbetter.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 72965}]
metadata_filer: {"company-data": {"conformed-name": "BOS BETTER ONLINE SOLUTIONS LTD", "cik": "0001005516", "assigned-sic": "3576", "irs-number": "000000000", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-228344", "film-number": "181176463"}, "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 November 13, 2018
  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.
  45 Rothschild Boulevard
  Tel Aviv 6578403, 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
  ☐
  (Do not check if a smaller
      reporting company)
  Emerging growth company
  ☐
  CALCULATION
  OF REGISTRATION FEE
  Title
  of Securities To Be Registered
  Amount
                                           To Be
  Registered
  Proposed
                                           Maximum
  Offering
                                           Per Share*
  Proposed
                                           Maximum
  Price
                                           Aggregate
  Offering
                                           Price*
  Amount
                                           of
  Registration
                                           Fee
  Ordinary Shares, nominal value NIS 80.00 per share
  200,000
  **
  $
  2.11
  $
  422,000
  $
  51.15
  * Estimated solely
  for the purpose of calculating the registration fee pursuant to Securities Act Rule 457(c) and (h)(1) on the basis of the average
  of the high and low sale prices of the Registrant's Ordinary Shares on the NASDAQ Capital Market on November 12, 2018 (a
  specified date within 5 business days prior to the date of filing the registration statement.).
  ** Represents an
  increase in amount of shares underlying options that may be issued pursuant to Registrant's 2003 Israeli Share Option Plan
  (from 500,000 to 700,000).
  This Registration
  Statement shall also cover any additional Ordinary Shares as may be issuable pursuant to the anti-dilution provisions of the Plan
  or particular share option agreement, such as a share dividend, stock split, recapitalization or other similar transactions.
  EXPLANATORY
  NOTE
  This Registration
  Statement on Form S-8 is filed with the Securities Exchange Commission for the purpose of registering an additional 200,000 Ordinary
  Shares, nominal value NIS 80.00 each, of B.O.S. Better Online Solutions Ltd. (the "
  Registrant
  "), issuable pursuant
  to the 2003 Israeli Share Option Plan (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).
  -
  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, 2017, filed on March 29, 2018, 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 July 18, 2018, 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.
  -
  2
  -
  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.
  -
  3
  -
  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 4.3 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.
  -
  4
  -
  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 November 13, 2018.
  B.O.S.
      Better Online Solutions Ltd.
  By:
  /s/ Yuval Viner
  By:
  /s/ Eyal Cohen
  Yuval Viner
  Eyal Cohen
  Co-Chief Executive Officer
  Co-Chief Executive Officer and
  Chief Financial Officer
  POWER
  OF ATTORNEY
  KNOW ALL PERSONS
  BY THESE PRESENTS, that each individual whose signature appears below constitutes and appoints Yuval Viner and Eyal Cohen, 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/
      Yosi Lahad
  Chairman
      of the Board of Directors
  November
      13, 2018
  Mr.
      Yosi Lahad
  /s/
      Avidan Zelicovsky
  President,
      Director
  November
      13, 2018
  Avidan Zelicovsky
  /s/
      Yuval Viner
  Co-Chief
      Executive Officer, Director
  November
      13, 2018
  Mr.
      Yuval Viner
  /s/
      Eyal Cohen
  Co-Chief
      Executive Officer and
  Chief Financial Officer
  November
      13, 2018
  Mr. Eyal Cohen
  /s/
      Revital Cohen
  Director
  November
      13, 2018
  Ms.
      Revital Cohen
  /s/
      Odelia Levanon
  Director
  November
      13, 2018
  Ms.
      Odelia Levanon
  /s/
      Ziv Dekel
  Director
  November
      13, 2018
  Mr. Ziv Dekel
  /s/
      Menachem Shmool
  Director
  November
      13, 2018
  Mr. Menachem Shmool
  -
  5
  -
  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 November 13, 2018
  Ruby-tech,
      Inc.
  By:
  /s/
      Eyal Cohen
  Name:
  Eyal Cohen
  Title:
  Co-CEO and Co-Chief Financial
      Officer
  -
  6
  -
  INDEX OF EXHIBITS
  Exhibit No.
  Description
  4.1
  Articles
      of Association of B.O.S. Better Online Solutions Ltd., as amended on July 18, 2018
  4.2
  Memorandum
      of Association of B.O.S. Better Online Solutions Ltd., as amended on July 18, 2018
  4.3*
  Registrant's 2003 Israeli Share Option Plan
  4.4**
  Form of Indemnification Letter to the Directors and Officers of the Company
  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
  23.3
  Consent of Kost Forer Gabbay  & Kasierer, a member of Ernst & Young Global
  24.1
  Power
      of Attorney (included on signature page of this registration statement)
  *
  Incorporated by reference
                                           to the Registrant's Registration Statement on Form S-8 filed with the Commission
                                           on November 24, 2003 (Filing no. 333-110696)
  **
  Incorporated by reference
                                           to Exhibit B to the Registrant's current report on Form 6-K, filed with the Commission
                                           on June 4, 2018)
  -
  7
  -