Perion Network Ltd. — Director's Dealing 2008

Jul 1, 2008

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: IncrediMail Ltd. (MAIL)
CIK: 0001338940
Period of Report: 2008-06-27

Reporting Person: LONGVIEW FUND LP (10% Owner)

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2008-06-27	Common Stock	S	900000	$2.60	Disposed	293694	Direct

Footnotes

F1: The securities reported as beneficially owned by Longview Fund, L.P. ("Longview") on this Form 4 include securities also
beneficially owned by the following Longview affiliates (together with Longview, the "Longview Affiliates"): Viking Asset
Management, LLC ("Viking LLC"), Viking Asset Management, Ltd. ("Viking Ltd."), Peter T. Benz, Merrick D. Okamoto, Wayne H.
Coleson, S. Michael Rudolph and Longview Fund International, Ltd. ("Longview International"). Longview is filing this Form
4 on behalf of the Longview Affiliates, jointly, but not as a group, and each of the Longview Affiliates disclaims
membership in a group, within the meaning of Rule 13d-5(b) under the Securities Exchange Act of 1934, as amended.

F2: Viking LLC is the investment adviser to investment limited partnerships of which Viking Ltd. is the general partner,
including Longview. Viking Ltd. is the investment adviser to Longview International, but pursuant to an agreement between
Viking Ltd. and Viking LLC, Viking Ltd. has delegated such investment advisory authority to Viking LLC. Viking LLC is also
the investment adviser to other investment funds. Mr. Benz, Mr. Okamoto, Mr. Coleson and Mr. Rudolph are the control
persons of Viking LLC and Viking Ltd. Longview International holds shares of the Issuer's common stock indirectly as a
limited partner of Longview.

F3: These securities are held directly by Longview and indirectly by Longview International for the benefit of their investors.
These securities are indirectly beneficially owned by Viking Ltd. as the general partner of Longview and Viking LLC as the
investment adviser of Longview and Longview International, and by Mr. Benz, Mr. Okamoto, Mr. Coleson and Mr. Rudolph as the
control persons of Viking LLC and Viking Ltd. Each of Viking LLC, Viking Ltd., Mr. Benz, Mr. Okamoto, Mr. Coleson and Mr.
Rudolph disclaims beneficial ownership of these securities, except to the extent of that person's pecuniary interest
therein.