June 10, 2020

Via E-mail

Doron Kerbel
General Counsel
Magal Security Systems Ltd.
17 Altalef Street
Yehud, Israel

       Re:     Magal Security Systems Ltd.
               Schedule 14D-9 filed June 1, 2020
               File No. 005-53191

Dear Mr. Kerbel:

         The staff in the Office of Mergers and Acquisitions has reviewed your
filing listed above.
We have the comments set forth below. Please respond to these comments by
amending your
filing, by providing the requested information, or by advising us when you will
provide the
requested response. If you do not believe our comments apply to your facts and
circumstances
or do not believe an amendment is appropriate, please tell us why in your
response.

       After reviewing any amendments to your filing and the information you
provide in
response to these comments, we may have additional comments. Capitalized terms
used but not
defined herein have the same meanings ascribed to them in the filing.

Schedule 14D-9 - Item 4. The Solicitation or Recommendation

   1. Revise the disclosure generally to clarify that the Board of Director's
recommendation is
      being made on behalf of the Company, as required by Item 4 of Schedule
14D-9 and Item
      1012(a) of Regulation M-A.

   2. We note the disclosure that the Board compared the Offer price to the
closing price of the
      Ordinary Shares on May 29, 2020, which is equal to the Offer price.
However, the Offer
      commenced on May 22, 2020. Expand the discussion of historical market
prices to
      specifically address how the Board considered the fact that the Offer
represents a
      discount to the closing price of $3.00 per Ordinary Share on the last
trading day before
      commencement.
   3. Explain why, given the affiliated nature of this transaction, the Board
elected not to
      engage a financial advisor to evaluate the Offer.
 Doron Kerbel, Esq.
Magal Security Systems Ltd.
June 10, 2020
Page 2

   4. More generally, please revise to better explain why the Company is not
making a
      recommendation to Shareholders. It is true in the case of any tender
offer that whether to
      participate is based in part on each holder's personal situation. Please
expand to explain
      what specifically about this offer informed the Board of Directors'
decision not to make a
      recommendation to subject security holders.

                                              *   *   *

        We remind you that the filing persons are responsible for the accuracy
and adequacy of
their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

        Please direct any questions about these comments to me at (202)
551-3263.


                                                            Sincerely,

                                                            /s/ Christina Chalk

                                                            Christina Chalk
                                                            Senior Special
Counsel
                                                            Office of Mergers
and Acquisitions