CHECK POINT SOFTWARE TECHNOLOGIES LTD — Regulatory Filings 2006

Sep 6, 2006

CORRESP 1 filename1.htm Created by EDGAR Ease Plus (EDGAR Ease+) Project: \Backup\office\EDGAR Filing\Check Point Software Technologies Ltd\62876\a62876.eep Control Number: 62876 Rev Number: 1 Client Name: Check Point Software Technologies Ltd Project Name: CORRESP Firm Name: Zadok-Keinan Ltd CORRESP MARKER FORMAT-SHEET="Scotch Rule Top-TNR" FSL="Workstation" MARKER FORMAT-SHEET="Head Left-TNR" FSL="Default"

September 5, 2006

Mr. Stephan Kirkorian United States Securities and Exchange Commission Division of Corporate Finance 100 F Street, N.E. Washington, D.C. 20549

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Re: Check Point Software Technologies Ltd. Form 20-F for Fiscal Year Ended December 31, 2005 Filed March 13, 2006 File No. 000-28584

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Dear Mr. Kirkorian:

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On August 14, 2006 we requested an extension for the time to respond to your letter dated August 3, 2006 in reference to the above filing.

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As discussed today with Jason Niethamer of your office we are requesting two weeks of additional time. We will submit our response by September 20, 2006.

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We genuinely appreciate your cooperation in this regard.

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Sincerely,

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John Slavitt General Counsel