B Communication — Regulatory Filings 2011

Jan 24, 2011

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C003�� ������������� ��"�2PublicB COMMUNICATIONS LTD8210Corporation no: 512832742Stock Exchange/Market: �� �������������2508381Dov Friedman 2 , Ramat-Gan 52503 , Israel , IsraelTel: 072-2003848 , 03-7530104 Fax: 03-9399832E.mail address: idita@co.zahav.net.ilDate of transmission: 24/01/2011              Time of broadcast: 21:19 21:18:23

Company site:		www.bcommunications.co.il

Reference: 2011-02-027768

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

Other Report or AnnouncementRegulation 5 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	Immediate Report of Bezeq - The Israel Telecommunication Corp. Ltd., a controlled subsidiary of the Registrant, filed with respect to approval of an early retirement plan for 2011.

bcom_24111_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: 30/12/2010
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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