B Communication — Report Publication Announcement 2007

Nov 28, 2007

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C001012 �����.������ ��"�2Public012 SMILE.COMMUNICATIONS LTD6666Corporation no: 512832742Stock Exchange/Market: ����� 0122508379Hasivim St 25 , Petach-Tikva 49170 , ,Tel: 072-2002111 , Fax: 072-2002080E.mail address: idita@co.zahav.net.ilDate of transmission: 28/11/2007              Time of broadcast: 08:17 08:13:52

Reference: 2007-02-458842

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
Financial results for third quarter of 2007
SMLCQ32007PRfinal_isa.pdf

References of previous documents relating to this matter(the reference does not constitute incorporation by reference):
Previous names of reporting entity:
Date of revision of form structure: 31/10/2007
- - -
Name of the Signatory: : Leshem Itai , Shibolet & Co. Advocates & Notaries , Position of Signatory in the reporting corporation: Legal Adviser
Berkowitz Telephone: 03-7778410 , Facsimile: 03-7778444 , E-mail: ileshem@shibolet.com 2