CHECK POINT SOFTWARE TECHNOLOGIES LTD — Regulatory Filings 2006

Jun 8, 2006

CORRESP 1 filename1.htm Created by EDGAR Ease Plus (EDGAR Ease+) Project: \Backup\office\EDGAR Filing\Check Point Software Technologies Ltd\62613\a62613.eep Control Number: 62613 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"

June 7 th 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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We are in receipt of your letter dated June 7 th 2006 in reference to the above filing. We are in the process of reviewing your letter and gathering information to appropriately reply and provide the requested information.

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Pursuant to a conversation with Melissa Walsh of your office we discussed a submission date of June 28 th 2006. In the event of an unexpected delay, we will of course contact your office.

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Thank you for taking the time to review our filing. We look forward to working through your questions and comments.

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Sincerely,

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John Slavitt General Counsel