Magic Software Enterprises Ltd. — Regulatory Filings 2016

Oct 24, 2016

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Magic Software Enterprises Ltd.

October 24, 2016

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Amanda Kim

VIA EDGAR

Re: Magic Software Enterprises Ltd.

Form 20-F for the Fiscal Year Ended December 31, 2015

Filed April 27, 2016

File No. 000-19415

Dear Ms. Kim

Our U.S. counsel, Steven Glusband, forwarded to us the comment letter of the staff of the Securities and Exchange Commission (the “ Staff ”) dated October 6, 2016 concerning the above-referenced filing (the “ Comment Letter ”). As Mr. Glusband indicated to you in your telephone conversation of today, we had not previously seen the Comment Letter. We respectfully request an extension until November 7, 2016 to respond.

Sincerely,

/s/ Amit Birk

Amit Birk

General Counsel

Magic Software Enterprise Ltd.