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Content analysis
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Uncertain | ||
Constraining | ||
Legalese | ||
Litigous | ||
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8th grade Avg
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Exhibit 15.5
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 (No. 333-156686) of our report dated April 2, 2009, with respect to the consolidated financial statements of Magic Software Enterprises Ltd., included in this annual report of on Form 20-F of Formula Systems (1985) Ltd. for the year ended December 31, 2008.
Tel- Aviv, Israel | /s/ Kost, Forer, Gabbay & Kaiserer |
April 24, 2009 | —————————————————— |
KOST, FORER, GABBAY & KAISERER | |
A Member of Ernst & Young Global | |