Exhibit 10.3


 


To:
Adv. Eitan Shmueli


Pimi
Agro Cleantech Ltd.


Kibbutz
Alonim


 


28
September 2017


 


Re:
Engagement Letter for Accounting Services


 


I
enjoyed our meeting and am honored to hereby submit an offer of my services for services related to auditing and advisory services
to Pimi Agro Cleantech Ltd. (“PIMI”) and Save Foods Inc. (“SAFO”), of which is quoted on the OTCQB Market.
I am certain that our offices is capable of providing the personal, loyal and professional services that you desire.


 


Shlomo
Zakai, CPA


 


Shlomo
Zakai, CPA, is a certified accountant since 1998. Mr. Zakai has extensive experience in auditing, preparation of financial statements
and consulting. He is experienced in providing advice to publicly traded companies in Israel and abroad, and is particularly experienced
in matters related to US GAAP and IFRS. Mr. Zakai’s offices serve as account managers and financial officers for a number
of companies and provide services in matters of implementing control reports and Sarbanes Oxley, specifically for Israeli public
companies that are traded in Israel and on Nasdaq.


 


Mr.
Zakai’s office was formed in 2000 by Mr. Zakai, and had a stated purpose of providing a variety of financial services to
customers of various sizes through methods and an approach that places an emphasis on availability and accessability, quality
and professionalism, and without compromise. Mr. Zakai’s office offers services of managing accounts also to private companies
as well as public companies.


 


Mr.
Zakai’s office staff includes accountants, interns and account managers with extensive experience in the required areas
of practice.


 


Company
Activities


 


As
was discussed during our meeting, the company at issue develop and sell chemicals that are designed to extend the shelf life of
vegetables and fruits. The company is interested in expanding its scope of activity and, to such end, is interested in raising
capital.


 




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The
Required Services and Fees:


 


	Services	 	Fee
    (excluding VAT)
	 	●	Auditing
    financial statements and income tax reports for year-end 2016 per income tax laws in Israel for Pimi.	 	NIS
    13,000 (pre-approved)
	 	 	 	 	 
	 	●	Preparation
    of English report per US GAAP for consolidated statements for SAFO.	 	 
	 	 	 	 	 
	 	●	Preparation
    of report to be submitted to OTCQB for SAFO per method of Alternative Reporting for December 31, 2016, which will include
    Pimi results for December 31, 2016, as discussed in previous clause.	 	NIS
    6,000
	 	 	 	 	 
	 	●	Manage
    monthly accounting services on an ongoing basis in USD and NIS. Includes preparation of and issuance of receipts to customers
    and assistance in managing payments with suppliers.	 	NIS
    2,500 per month.


 


	 	○	Manage
    account with ZOOM, in cloud service that allows users to watch in real time the findings of the accounting staff. The company
    will pay for the monthly fees related to software.	 	
	 	○	Accounts
    payable for up to five employees.	 	 
	 	○	Determine
    work structure that will ensure capable work product.	 	 
	 	○	Products
    will be passed to the company on a bi-weekly basis.	 	 



 


		●	Accounting
    System Restoration for 2017 - Bookkeeping material is currently fed to the Accounting System and NIS only. Manually transfer
    all of the bookkeeping operations of 2017 to September 30, 2017.	 	NIS
    6,000
	 	 	 	 	 
		●	Bookkeeping
    and account management services include:	 	




 


	 	○	Supervising
    account management of the company.	 	Phase
    A – fee is per hour with average fee set at NIS 170 NIS per hour.
	 	○	Preparation
    of financial reports required on a quarterly basis/annual basis to the SEC and assistance in audit reports for the company.	 	Phase B
    – Following six months of work, reassessment of scope of services and hours worked, and renegotiated per budget.
	 	○	Development
    of budget and forecasts as may be required.	 	 


 




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Comments


 


I
am confident that our offices can provide you with the personal, quality-driven and dedicated services that will best assist the
company.


 


I
would be happy to answer any additional questions or clarify any of the aforementioned.


 


Regards,


 


Shlomo
Zakai, CPA


 


	 	Signed
    by:
	 	 
	 	/s/
    Shlomo Zakai