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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 JgNXPrgT7Y87GCuuuoWt6ziyNikFkYvXjRicE5ypE3Bs05hN0E1zsc7NbRP6SvF6
 xnZb2Q7QX9ISzqRwAnwZvA==

<SEC-DOCUMENT>9999999995-09-001378.txt : 20090513
<SEC-HEADER>9999999995-09-001378.hdr.sgml : 20090513
<ACCEPTANCE-DATETIME>20090513001511
ACCESSION NUMBER:		9999999995-09-001378
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090512
DATE AS OF CHANGE:		20090513
EFFECTIVENESS DATE:		20090512

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DIRECT INSITE CORP
		CENTRAL INDEX KEY:			0000879703
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				112895590
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-153792
		FILM NUMBER:		09820360

	BUSINESS ADDRESS:	
		STREET 1:		80 ORVILLE DR
		CITY:			BOHEMIA
		STATE:			NY
		ZIP:			11716
		BUSINESS PHONE:		631-873-2900

	MAIL ADDRESS:	
		STREET 1:		80 ORVILLE DRIVE
		CITY:			BOHEMIA
		STATE:			NY
		ZIP:			11716

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COMPUTER CONCEPTS CORP /DE
		DATE OF NAME CHANGE:	19930328
</SEC-HEADER>
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<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
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<?xml version="1.0"?>
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    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2009-05-12</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>10:00:00</finalEffectivenessDispTime>
        <form>S-1</form>
        <filer>
            <cik>0000879703</cik>
            <entityName>DIRECT INSITE CORP</entityName>
            <fileNumber>333-153792</fileNumber>
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