Magic Software Enterprises Ltd. — Regulatory Filings 2016

Sep 22, 2016

CORRESP 1 filename1.htm corresp.htm Licensed to: r Document Created using EDGARizer 2020 5.5.3.0 Copyright 1995 - 2015 Summit Financial Printing. All rights reserved.

EFPlaceholder Magic Software Enterprises Ltd.

5 Haplada Street

Or-Yehuda 60218, Israel

September 21, 2016

Mr. Craig D. Wilson

Senior Assistant Chief Accountant

Office of Information Technologies and Services

United States Securities and Exchange Commission

100 F Street N.E.

Washington D.C. 20549

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 EFPlaceholder Mr. Wilson:

EFPlaceholder In furtherance of a telephone conversation of this date between our U.S. counsel, Steven Glusband, and Amanda Kim, Staff Accountant, I am able to confirm that our company, Magic Software Enterprises Ltd., will respond on or before October 14, 2016 to the Staff’s comment contained in a letter addressed to Mr. Guy Bernstein, Chief Executive Officer of our company, dated September 14, 2016.

Thank you again for your cooperation.

Very truly yours,

/s/Amit Birk

Amit Birk

General Cousnel

SJG:gb