5 Haplada Street
Or-Yehuda 60218, Israel
September 21, 2016
Mr. Craig D. Wilson
Senior Assistant Chief Accountant
Office of Information Technologies and Services
United States Securities and Exchange Commission
100 F Street N.E.
Washington D.C. 20549
Re: | Magic Software Enterprises Ltd. Form 20-F for the Fiscal Year Ended December 31, 2015 Filed April 27, 2016 File No. 000-19415 |
In furtherance of a telephone conversation of this date between our U.S. counsel, Steven Glusband, and Amanda Kim, Staff Accountant, I am able to confirm that our company, Magic Software Enterprises Ltd., will respond on or before October 14, 2016 to the Staff’s comment contained in a letter addressed to Mr. Guy Bernstein, Chief Executive Officer of our company, dated September 14, 2016.
Thank you again for your cooperation.
Very truly yours,
/s/Amit Birk
Amit Birk
General Cousnel
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