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SEC Company Response from ATTUNITY LTD (CIK 0000893821) — Sep 23, 2005

ATTUNITY LTD (CIK 0000893821)
Date: Sept. 23, 2005 · CIK: 0000893821 · Accession: 0000910662-05-000505

AI Filing Summary & Sentiment

File numbers found in text: 333-119157

Date
September 23, 2005
Author
Chief Executive Officer
Form
CORRESP
Company
ATTUNITY LTD (CIK 0000893821)

Letter

Re: Attunity Ltd File No. 333-119157 ------------------- Dear Ms. Jacobs:

[Attunity letterhead]

September 23, 2005

VIA EDGAR ---------

Securities and Exchange Commission 450 Fifth Street, N.W. Judiciary Plaza Washington, D.C. 20549 Attention: Barbara C. Jacobs, Esq.

On behalf of our company, I request that the above referenced Registration Statement be declared effective by the Securities and Exchange Commission at 4:00 p.m. on Monday September 26, 2005 or as soon as possible thereafter. Management of our company and the selling shareholders are aware of their respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the disposition of the securities covered by the above referenced Registration Statement. We acknowledge that:

o Should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

o The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve our company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

o Our company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Thank you very much for your courtesy in this matter.

Very truly yours,
/s/Ofer Segev
Ofer Segev
Chief Executive Officer

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

                              [Attunity letterhead]

                                            September 23, 2005

VIA EDGAR
---------

Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C.  20549
Attention:  Barbara C. Jacobs, Esq.

                  Re:  Attunity Ltd
                       File No. 333-119157
                       -------------------
Dear Ms. Jacobs:

     On behalf of our company, I request that the above referenced  Registration
Statement be declared  effective by the  Securities  and Exchange  Commission at
4:00 p.m.  on Monday  September  26,  2005 or as soon as  possible  thereafter.
Management  of our  company  and the  selling  shareholders  are  aware of their
respective  responsibilities under the Securities Act of 1933 and the Securities
Exchange Act of 1934 as they relate to the disposition of the securities covered
by the above referenced Registration Statement. We acknowledge that:

          o    Should the Commission or the Staff,  acting pursuant to delegated
               authority,  declare the filing  effective,  it does not foreclose
               the Commission from taking any action with respect to the filing;

          o    The action of the  Commission  or the Staff,  acting  pursuant to
               delegated authority, in declaring the filing effective,  does not
               relieve our company from its full responsibility for the adequacy
               and accuracy of the disclosure in the filing; and

          o    Our  company  may  not  assert  this  action  as  defense  in any
               proceeding  initiated by the  Commission  or any person under the
               federal securities laws of the United States.

     Thank you very much for your courtesy in this matter.

                                            Very truly yours,
                                            /s/Ofer Segev
                                            Ofer Segev
                                            Chief Executive Officer

</TEXT>
</DOCUMENT>