LEGAL DEPARTMENT

December 11, 2018

Magic Software Enterprises Ltd.

5 Haplada Street

Or-Yehuda 60218, Israel

Mr, Stephen Krikorian

Branch Chief

Office of Information Technologies and Services

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, DC  20549

Re:     Magic Software Enterprises Ltd.Form 20-F for the Fiscal Year Ended December 31, 2017Filed April 30, 2018Form 6-KFiled September 21, 2018File No. 000-19415

Dear Mr. Krikorian:

In furtherance of telephone conversations between our U.S. counsel, Steven Glusband, and Diane Fritz, Staff Accountant, I am able to confirm that our company, Magic Software Enterprises Ltd., will respond on or before January 15, 2019 to the Staff's comments contained in a letter addressed to Mr. Asaf Berenstin, Chief Financial Officer of our company, dated November 28, 2018.

Thank you again for your cooperation.

Very truly yours,

/s/Amit Birk

Amit Birk

General Counsel

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