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The Syrian denial was issued quickly after Israel's defense minister said Damascus and a Palestinian militant group based in Syria, Islamic Jihad, were behind the suicide attack.
Islamic Jihad confirmed in a statement posted on its Web site that its military wing carried out the attack on the Stage nightclub. A purported official from the group's Damascus-based office, speaking from Lebanon, told The Associated Press that Islamic Jihad was responsible.
The group had initially denied responsibility in the attack.
A Syrian Foreign Ministry official, speaking to reporters on condition of anonymity, said Syria "had nothing to do with the Tel Aviv operation and that this (Islamic Jihad) movement's office is closed in Syria."