CORRESP 1 filename1.txt CARTER LEDYARD & MILBURN LLP Counselors at Law 2 Wall Street New York, NY 10005-2072 701 8th Street, N.W., Suite 410 Washington, DC 20001-3893 Sharon Rosen o (202) 898-1515 Associate o o Tel (212) 732-3200 570 Lexington Avenue Direct Dial: 212-238-8690 Fax (212) 732-3232 New York, NY 10022-6856 E-mail: srosen@clm.com (212) 371-2720 August 28, 2007 VIA EDGAR --------- Mr. Stephen. Krikorian Accounting Branch Chief Division of Corporation Finance U.S. 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, 2006 File No. 000-19415 ------------------ Dear Mr. Krikorian: On behalf of our client, Magic Software Enterprises Ltd. (the "Company"), and in furtherance of a telephone conversation on August 27, 2007 between Mr. Ziv Zviel, Vice President Finance and Acting Chief Financial Officer of the Company, and Mr. Christopher White of the Staff, please be advised that our client will require additional time to respond to the Staff's comments contained in a letter addressed to Mr. David Assia, Chairman of the Board of Directors, dated August 6, 2007. The Company expects that it will be able to respond to the comments on or before September 17, 2007. Thank you again for your cooperation. Very truly yours, /s/Sharon Rosen Sharon Rosen SR:tbm