The Linac Coherent Light Source (LCLS) is a 0.15−1.5 nm wavelength free-electron laser (FEL) being constructed at the Stanford Linear Accelerator Center (SLAC) by a multi-institution consortium, including Lawrence Livermore National Laboratory (LLNL). One of LLNL's responsibilities involves the design and construction of two grazing-incidence mirror systems whose primary intent is to reduce radiation levels in the experimental halls by separating the FEL beam from unwanted high-energy photons.This paper discusses one of these systems, the Soft X-ray Offset Mirror System (SOMS) that will operate in the wavelength range 0.62−1.5 nm (0.827−2.00 keV). The unusual properties of the FEL beam translate to stringent specifications in terms of stability, material choice and mirror properties. It also precludes using approaches previously developed for synchrotron light sources. This situation has led us to a unique mirror design, consisting of a reflective boron carbide layer deposited on a silicon substrate. In the first part of this paper, we discuss the basic system requirements for the SOMS and motivate the need for these novel reflective elements. In the second part of this paper, we discuss the development work we have performed, including simulation and experimental verification of the boron carbide coating properties, and the expected performance of the final system.