December 20, 2018

Saar Koursh
Chief Executive Officer
Magal Security Systems Ltd.
P.O. Box 70, Industrial Zone
Yehud 5621617
Israel

       Re: Magal Security Systems Ltd.
           Form 20-F for the Fiscal Year Ended December 31, 2017
           Filed March 28, 2018
           File No. 000-21388

Dear Mr. Koursh:

       We have reviewed your filing and have the following comments. Please
comply with the
following comments in future filings. Confirm in writing that you will do so
and explain to us
how you intend to comply. In some of our comments, we may ask you to provide us
with
information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 20-F for the Fiscal Year Ended December 31, 2017

Discussion of Critical Accounting Policies
Goodwill, page 36

1.    We note that your Video and Cyber Security segment has a goodwill balance
of
      $9,222,000 at December 31, 2017 and reported operating losses of
$(3,383,000)
      and $(2,830,000) for the years ended December 31, 2016 and 2017,
respectively. In light
      of the significant goodwill balance and losses in that segment, please
provide the
      following disclosures for each reporting unit with material goodwill that
is at risk of
      failing step one of the goodwill impairment test:
 Saar Koursh
FirstName LastNameSaar Koursh
Magal Security Systems Ltd.
Comapany20, 2018
December NameMagal Security Systems Ltd.
Page 2
December 20, 2018 Page 2
FirstName LastName
             The percentage by which fair value exceeded carrying value as of
the date of the most
             recent test;
             The amount of goodwill allocated to the reporting unit;
             A discussion of the degree of uncertainty associated with the key
assumptions. The
             discussion regarding uncertainty should provide specifics to the
extent possible (for
             example, the valuation model assumes recovery from a business
downturn within a
             defined period of time);
             A description of potential events and/or changes in circumstances
that could
             reasonably be expected to negatively affect the key assumptions;
and
             A description of the specific facts and circumstances that could
reasonably occur and
             result in a change in the assumptions used to estimate the fair
value of each reporting
             unit and result in the recognition of a material impairment
charge.

         Otherwise disclose, if true, in your critical accounting policies that
none of your reporting
         units with significant goodwill is at risk of failing step one of the
goodwill impairment
         test.
Operating and Financial Review and Prospects
Results of Operations, page 39

2.       In future filings, expand your discussion and analysis with respect to
the company's
         financial condition and operating results. Disclose any significant
factors, including new
         developments, that have materially affected the company's income from
operations and
         expand your narrative discussion. For example, discuss any industry or
geographical
         trends and include more robust segment disclosure. Refer to the
Commission's
         interpretive release (No. 33-6835) dated May 18, 1989.
Year Ended December 31, 2017 Compared with Year Ended December 31, 2016
Financial Income, net, page 40

3.       Please explain the significant foreign currency loss recorded for the
year ended December
         31, 2017, disclosing the specific countries and/or significant
transactions that contributed
         to the loss.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.
 Saar Koursh
Magal Security Systems Ltd.
December 20, 2018
Page 3



        You may contact Inessa Kessman, Staff Accountant, at (202) 551-3371 or
Terry French,
Accountant Branch Chief, at (202) 551-3828 if you have questions regarding
comments on the
financial statements and related matters. Please contact Joshua Shainess,
Attorney-Adviser, at
(202) 551-7951 or Kathleen Krebs, Special Counsel, at (202) 551-3350 with any
other questions.



FirstName LastNameSaar Koursh                             Sincerely,
Comapany NameMagal Security Systems Ltd.
                                                          Division of
Corporation Finance
December 20, 2018 Page 3                                  Office of
Telecommunications
FirstName LastName