Magic Software Enterprises Ltd.

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

Dear Mr. Wilson:

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

SJG:gb