CHECK POINT SOFTWARE TECHNOLOGIES LTD — Regulatory Filings 2005

Aug 9, 2005

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August 5, 2005

Attention: Mr. Jason Niethamer United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Faxed and mailed: 202.772.9210 Re: Form 20-F for Fiscal Year Ended December 31, 2004 Filed April 4, 2005-08-05 File No. 000-28584 Dear Mr. Niethamer:

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We are in receipt of your letter dated July 21, 2005 in reference to the above filing. We received the letter yesterday, August 4, 2005.

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Your letter requests the date on which we will submit a substantive response. Due to existing summer vacation schedules of relevant personnel we will be able to provide a response by August 23, 2005.

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We genuinely appreciate your cooperation in this regard.

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Sincerely /s/ John Slavitt —————————————— John Slavitt General Counsel

Check Point Software Technologies, Inc. 800 Bridge Parkway Redwood City, California 94065 tel: 650 628 2000 fax: 650 654 4233 www.checkpoint.com