B Communication — Audit Report / Information 2010

Jul 1, 2011

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C001�� ������������� ��"�2PublicB COMMUNICATIONS LTD8210Corporation no: 512832742Stock Exchange/Market: �� �������������2508379Dov Friedman 2 , Ramat-Gan 52503 , Israel ,Tel: 03-9240000 , 03-7530928 Fax: 03-7530075E.mail address: doron@igld.comDate of transmission: 01/07/2011              Time of broadcast: 00:55 00:48:43

Company site:		www.bcommunications.co.il

Reference: 2011-02-199320

Israel Securities Authority		Tel Aviv Stock Exchange
www.isa.gov.il		www.tase.co.il

Report of Periodic or Interim ReportRegulation 3 of the Securities Regulations, (Periodic and Immediate Reports of Foreign Corporation) 5761-2000

The corporation is a foreign private issuer as defined by U.S. Securities Laws.
Attached hereto is a report on
B COMMUNICATIONS 2010 form 20-F
bcom_20F_isa.pdf

References of previous documents relating to this matter(the reference does not constitute incorporation by reference):
Previous names of reporting entity: 012 SMILE.COMMUNICATIONS LTD
Date of revision of form structure: 29/06/2011
- - -
Name of the Signatory: : Barlev Ami , Position of Signatory in the reporting corporation: Legal Adviser , Name of Employer Company: Eurocom communications Ltd .
Dov Friedman Telephone: 03-7530104 , Facsimile: 03-7530083 , E-mail: amiba@eurocom.co.il 2