NEW YORK 212-530-5000 FAX: 212-530-5219   WASHINGTON, D.C. 202-835-7500 FAX: 202-835-7586   LONDON 44-20-7615-3000 FAX: 44-20-7615-3100   FRANKFURT 49-(0)69-71914-3400 FAX: 49-(0)69-71914-3500   MUNICH 49-89-25559-3600 FAX: 49-89-25559-3700 MILBANK, TWEED, HADLEY & M^cCLOY LLP   1 CHASE MANHATTAN PLAZA   NEW YORK, NY 10005-1413   ______________   DAVID E. ZELTNER PARTNER DIRECT DIAL NUMBER 212-530-5003 Fax: 212-822-5003 E-MAIL: dzeltner@milbank.com   October 25, 2011   BEIJING (8610) 5969-2700 FAX: (8610) 5969-2707   HONG KONG 852-2971-4888 FAX: 852-2840-0792   SINGAPORE 65-6428-2400 FAX: 65-6428-2500   TOKYO 81-5410-2801 FAX: 81-5410-2891   SÃO PAULO 55-11-3927-7700 FAX: 55-11-3927-7777

Via EDGAR

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-3628

Attention: Larry Spirgel,

        Assistant Director

Re: Comverse Technology, Inc.

Form 10-K for the Fiscal Year Ended January 31, 2011

Filed May 31, 2011

(SEC File No. 000-15502)

Dear Mr. Spirgel,

This letter is written on behalf of our client, Comverse Technology, Inc. (the “Company”), in response to a comment letter to the Company, dated October 20, 2011 (the “Comment Letter”), from the Staff of the Securities and Exchange Commission (the “Commission”) relating to the Form 10-K for the fiscal year ended January 31, 2011, filed by the Company with the Commission on May 31, 2011 (the “Form 10-K”). For ease of reference, the comment is printed below in bold face and is followed by the Company’s response.

Controls and Procedures, page 118

1. We note your response to comment three from our letter dated October 4, 2011. Please disclose management’s assessment of when the

Securities and Exchange Commission

October 25, 2011

Page 2

deficiencies in your disclosure controls and procedures and internal control over financial reporting will be corrected in your forthcoming Form 10-Q for the fiscal quarter ended October 31, 2011.

The Company confirms that it will comply with the Staff’s comment by providing the requested disclosure in its forthcoming Form 10-Q for the fiscal quarter ending October 31, 2011.

*     *     *

Please do not hesitate to contact the undersigned at (212) 530-5003 if you have any questions or further comments regarding, or wish to discuss, any of the matters addressed in this letter.

Sincerely,

/s/ David E. Zeltner

cc: Celeste M. Murphy, Legal Branch Chief

Jessica Plowgian, Attorney-Advisor

Joel E. Legon, Senior Vice President and Interim Chief Financial Officer of Comverse Technology, Inc.

Shefali A. Shah, Senior Vice President, General Counsel and Corporate Secretary of Comverse Technology, Inc.