Israeli business daily Globes is reporting that RayV has raised $8 million in a second round financing. Venture capitalist in this round is Accel Partners. Currently, RayV operates in a stealth mode. Not much information has been offered on their site, but they definitely working on the next big thing in TV industry and they seek to develop the world’s first “Virtual TV Network,” that enable users to watch the TV in an P2P environment.

RayV is based in Tel Aviv, Israel and has office in New York. Established in January 2006 and its co-founders are Omer Luzzatti, Ron Zuckerman, and Oleg Levy. They currently have 15 employees.

Update: According to Globes, RayV has raised $8M in Series B from Accel Partners in October 2007.