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Bos Better Online Solutions Ltd – ‘20-F’ for 12/31/17 – ‘EX-15.1’

On:  Thursday, 3/29/18, at 1:45pm ET   ·   For:  12/31/17   ·   Accession #:  1213900-18-3644   ·   File #:  1-14184

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/29/18  Bos Better Online Solutions Ltd   20-F       12/31/17  105:6.5M                                   Edgar Agents LLC/FA

Annual Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual Report by a Foreign Non-Canadian Issuer      HTML    823K 
 2: EX-4.5      Letter of Undertaking to First International Bank   HTML     73K 
                of Israel ("Bank Beinleumi"); Summary of Economic                
                Terms                                                            
 4: EX-8.1      List of Subsidiaries (Incorporated by Reference to  HTML     25K 
                Item 4C of This Annual Report on Form 20-F)                      
 7: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     28K 
 9: EX-23.1     Consent of Kost Forer Gabbay & Kasierer, A Member   HTML     29K 
                of Ernst &Young Global                                           
10: EX-23.2     Consent of Fahn Kanne & Co. Grant Thornton Israel   HTML     29K 
 3: EX-99.1     Statement of Computation of Earnings Per Share      HTML     28K 
 5: EX-12.1     Statement re: Computation of Ratios                 HTML     32K 
 6: EX-12.2     Statement re: Computation of Ratios                 HTML     32K 
 8: EX-15.1     Letter of Kost Forer Gabbay & Kasierer, A Member    HTML     26K 
                of Ernst &Young Global, Former Independent                       
                Registered Public Accounting Firm                                
17: R1          Document and Entity Information                     HTML     52K 
18: R2          Consolidated Balance Sheets                         HTML    119K 
19: R3          Consolidated Balance Sheets (Parenthetical)         HTML     40K 
20: R4          Consolidated Statements of Operations               HTML     65K 
21: R5          Consolidated Statements of Comprehensive Income     HTML     45K 
                (Loss)                                                           
22: R6          Statements of Changes in Shareholders' Equity       HTML     70K 
23: R7          Consolidated Statements of Cash Flows               HTML    123K 
24: R8          General                                             HTML     38K 
25: R9          Significant Accounting Policies                     HTML    173K 
26: R10         Acquisition of Business                             HTML     41K 
27: R11         Other Accounts Receivable and Prepaid Expenses      HTML     35K 
28: R12         Inventories                                         HTML     34K 
29: R13         Long Term Assets                                    HTML     33K 
30: R14         Property and Equipment, Net                         HTML     42K 
31: R15         Goodwill and Other Intangible Assets, Net           HTML     51K 
32: R16         Current Maturities of Long Term Loans               HTML     36K 
33: R17         Accrued Expenses and Other Liabilities              HTML     34K 
34: R18         Derivatives Instruments                             HTML     40K 
35: R19         Fair Value of Financial Instruments                 HTML     46K 
36: R20         Long-Term Loans, Net of Current Maturities          HTML     43K 
37: R21         Commitments and Contingent Liabilities              HTML     49K 
38: R22         Shareholders' Equity                                HTML     86K 
39: R23         Taxes on Income                                     HTML     72K 
40: R24         Supplementary Information to Statements of          HTML     57K 
                Operations                                                       
41: R25         Segments and Geographical Information               HTML     64K 
42: R26         Related Parties                                     HTML     64K 
43: R27         Significant Accounting Policies (Policies)          HTML    219K 
44: R28         Significant Accounting Policies (Tables)            HTML     39K 
45: R29         Acquisition of Business (Tables)                    HTML     33K 
46: R30         Other Accounts Receivable and Prepaid Expenses      HTML     34K 
                (Tables)                                                         
47: R31         Inventories (Tables)                                HTML     34K 
48: R32         Long Term Assets (Tables)                           HTML     36K 
49: R33         Property and Equipment, Net (Tables)                HTML     40K 
50: R34         Goodwill and Other Intangible Assets, Net (Tables)  HTML     47K 
51: R35         Current Maturities of Long Term Loans (Tables)      HTML     35K 
52: R36         Accrued Expenses and Other Liabilities (Tables)     HTML     34K 
53: R37         Derivatives Instruments (Tables)                    HTML     40K 
54: R38         Fair Value of Financial Instruments (Tables)        HTML     44K 
55: R39         Long-Term Loans, Net of Current Maturities          HTML     40K 
                (Tables)                                                         
56: R40         Commitments and Contingent Liabilities (Tables)     HTML     37K 
57: R41         Shareholders' Equity (Tables)                       HTML     61K 
58: R42         Taxes on Income (Tables)                            HTML     57K 
59: R43         Supplementary Information to Statements of          HTML     56K 
                Operations (Tables)                                              
60: R44         Segments and Geographical Information (Tables)      HTML     64K 
61: R45         Related Parties (Tables)                            HTML     50K 
62: R46         General (Details)                                   HTML     29K 
63: R47         Significant Accounting Policies (Details)           HTML     45K 
64: R48         Significant Accounting Policies (Details 1)         HTML     40K 
65: R49         Significant Accounting Policies (Details Textual)   HTML     58K 
66: R50         Acquisition of Business (Details)                   HTML     41K 
67: R51         Acquisition of Business (Details Textual)           HTML     49K 
68: R52         Other Accounts Receivable and Prepaid Expenses      HTML     42K 
                (Details)                                                        
69: R53         Inventories (Details)                               HTML     34K 
70: R54         Long Term Assets (Details)                          HTML     36K 
71: R55         Property and Equipment, Net (Details)               HTML     46K 
72: R56         Property and Equipment, Net (Details Textual)       HTML     30K 
73: R57         Goodwill and Other Intangible Assets, Net           HTML     32K 
                (Details)                                                        
74: R58         Goodwill and Other Intangible Assets, Net (Details  HTML     49K 
                1)                                                               
75: R59         Goodwill and Other Intangible Assets, Net (Details  HTML     30K 
                Textual)                                                         
76: R60         Current Maturities of Long Term Loans (Details)     HTML     32K 
77: R61         Current Maturities of Long Term Loans (Details      HTML     32K 
                Textual)                                                         
78: R62         Accrued Expenses and Other Liabilities (Details)    HTML     42K 
79: R63         Derivatives Instruments (Details)                   HTML     39K 
80: R64         Fair Value of Financial Instruments (Details)       HTML     41K 
81: R65         Long-Term Loans, Net of Current Maturities          HTML     36K 
                (Details)                                                        
82: R66         Long-Term Loans, Net of Current Maturities          HTML     46K 
                (Details 1)                                                      
83: R67         Long-Term Loans, Net of Current Maturities          HTML     38K 
                (Details Textual)                                                
84: R68         Commitments and Contingent Liabilities (Details)    HTML     41K 
85: R69         Commitments and Contingent Liabilities (Details 1)  HTML     43K 
86: R70         Commitments and Contingent Liabilities (Details     HTML     42K 
                Textual)                                                         
87: R71         Shareholders' Equity (Details)                      HTML     65K 
88: R72         Shareholders' Equity (Details 1)                    HTML     81K 
89: R73         Shareholders' Equity (Details Textual)              HTML    130K 
90: R74         Taxes on Income (Details)                           HTML     46K 
91: R75         Taxes on Income (Details 1)                         HTML     44K 
92: R76         Taxes on Income (Details 2)                         HTML     35K 
93: R77         Taxes on Income (Details Textual)                   HTML     41K 
94: R78         Supplementary Information to Statements of          HTML     47K 
                Operations (Details)                                             
95: R79         Supplementary Information to Statements of          HTML     43K 
                Operations (Details 1)                                           
96: R80         Segments and Geographical Information (Details)     HTML     45K 
97: R81         Segments and Geographical Information (Details 1)   HTML     46K 
98: R82         Segments and Geographical Information (Details 2)   HTML     33K 
99: R83         Related Parties (Details)                           HTML     35K 
100: R84         Related Parties (Details 1)                         HTML     35K  
101: R85         Related Parties (Details 2)                         HTML     33K  
102: R86         Related Parties (Details Textual)                   HTML     39K  
104: XML         IDEA XML File -- Filing Summary                      XML    190K  
103: EXCEL       IDEA Workbook of Financial Reports                  XLSX    101K  
11: EX-101.INS  XBRL Instance -- bosc-20171231                       XML   1.79M 
13: EX-101.CAL  XBRL Calculations -- bosc-20171231_cal               XML    189K 
14: EX-101.DEF  XBRL Definitions -- bosc-20171231_def                XML    478K 
15: EX-101.LAB  XBRL Labels -- bosc-20171231_lab                     XML   1.26M 
16: EX-101.PRE  XBRL Presentations -- bosc-20171231_pre              XML    905K 
12: EX-101.SCH  XBRL Schema -- bosc-20171231                         XSD    188K 
105: ZIP         XBRL Zipped Folder -- 0001213900-18-003644-xbrl      Zip    155K  


‘EX-15.1’   —   Letter of Kost Forer Gabbay & Kasierer, A Member of Ernst &Young Global, Former Independent Registered Public Accounting Firm


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



Exhibit 15.1

 

March 29, 2018

Securities and Exchange Commission

Washington, D.C. 20549

 

Ladies and Gentlemen:

 

We have read B.O.S. Better Online Solutions Ltd.'s statements included under Item 16F(a) of Form 20-F dated March 29, 2018, and we agree with such statements concerning our firm. We have no basis to agree or disagree with other statements of the registrant contained therein.

 

  Very truly yours,
   
  Kost Forer Gabbay & Kasierer,
  A member of Ernst & Young Global  

 


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘20-F’ Filing    Date    Other Filings
Filed on:3/29/18CORRESP,  UPLOAD
For Period end:12/31/17
 List all Filings 


4 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/01/24  Bos Better Online Solutions Ltd.  20-F       12/31/23   95:9.1M                                   EdgarAgents LLC/FA
 3/30/23  Bos Better Online Solutions Ltd.  20-F       12/31/22  102:7.7M                                   EdgarAgents LLC/FA
 3/31/22  Bos Better Online Solutions Ltd.  20-F       12/31/21  103:7.7M                                   EdgarAgents LLC/FA
 3/30/21  Bos Better Online Solutions Ltd.  20-F       12/31/20  108:6.7M                                   EdgarAgents LLC/FA
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Filing Submission 0001213900-18-003644   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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