-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 CB9+wTVndrbjbazcf2FU1A==

<SEC-DOCUMENT>0000930413-11-001865.txt : 20110314
<SEC-HEADER>0000930413-11-001865.hdr.sgml : 20110314
<ACCEPTANCE-DATETIME>20110314125739
ACCESSION NUMBER:		0000930413-11-001865
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20110310
FILED AS OF DATE:		20110314
DATE AS OF CHANGE:		20110314

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Wirtheim Stanley P
		CENTRAL INDEX KEY:			0001306802

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-32300
		FILM NUMBER:		11684591

	MAIL ADDRESS:	
		STREET 1:		C/O SMARTPROS LTD
		STREET 2:		12 SKYLINE DRIVE
		CITY:			HAWTHORNE
		STATE:			NY
		ZIP:			10532

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SmartPros Ltd.
		CENTRAL INDEX KEY:			0001289863
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-EDUCATIONAL SERVICES [8200]
		IRS NUMBER:				134100476
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		12 SKYLINE DRIVE
		CITY:			HAWTHORNE
		STATE:			NY
		ZIP:			10532
		BUSINESS PHONE:		9143452620

	MAIL ADDRESS:	
		STREET 1:		12 SKYLINE DRIVE
		CITY:			HAWTHORNE
		STATE:			NY
		ZIP:			10532
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>c64708_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2011-03-10</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0001289863</issuerCik>
        <issuerName>SmartPros Ltd.</issuerName>
        <issuerTradingSymbol>SPRO</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001306802</rptOwnerCik>
            <rptOwnerName>Wirtheim Stanley P</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O SMARTPROS LTD</rptOwnerStreet1>
            <rptOwnerStreet2>12 SKYLINE DRIVE</rptOwnerStreet2>
            <rptOwnerCity>HAWTHORNE</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10532</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Chief Financial Officer</officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2011-03-10</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionTimeliness></transactionTimeliness>
            <transactionAmounts>
                <transactionShares>
                    <value>2000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>8895</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Options to buy common stock</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>4.27</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>2014-10-21</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>10000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>10000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Immediately.</footnote>
        <footnote id="F2">Not Applicable.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Stanley P. Wirtheim</signatureName>
        <signatureDate>2011-03-11</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----