SecProbe.io

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
<PAGE>
                                  [AMDOCS LOGO]

                                February 3, 2005

VIA EDGAR
---------

SECURITIES AND EXCHANGE COMMISSION
Division of Corporation Finance
Judiciary Plaza
450 Fifth Street, N.W.
Washington, DC 20549
Attention: Jeffrey Werbitt

         Re:      AMDOCS LIMITED
                  Post-Effective Amendment No. 4 to Form F-3
                  FILED ON NOVEMBER 17, 2004 (FILE NO. 333-114344)
                  ------------------------------------------------

Ladies and Gentlemen:

         On behalf of Amdocs Limited (the "Company"), please find below an
acknowledgment of the Company as requested by the staff (the "Staff") of the
Securities and Exchange Commission (the "Commission") in the letter dated
February 3, 2005, from Ms. Barbara C. Jacobs, Assistant Director, Division of
Corporation Finance of the Commission. The comment letter relates to the
above-referenced Post-Effective Amendment (the "Amendment") to Registration
Statement on Form F-3 (the "Form F-3") filed by the Company with the Commission
on January 27, 2005.

         In the comment letter, the Staff requested that the Company acknowledge
certain matters with respect to the Amendment filing. Specifically, the Staff
provided the following comment:

                  We urge all persons who are responsible for the accuracy and
         adequacy of the disclosure in the filings reviewed by the staff to be
         certain that they have provided all information investors require for
         an informed decision. Since the company and its management are in
         possession of all facts relating to a company's disclosure, they are
         responsible for the accuracy and adequacy of the disclosures they have
         made.

                  Please furnish a letter acknowledging 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 the company from its
                         full responsibility for the adequacy and accuracy of
                         the disclosure in the filing; and
<PAGE>

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

                  In addition, please be advised that the Division of
         Enforcement has access to all information you provide to the staff of
         the Division of Corporation Finance in connection with our review of
         your filing or in response to our comments on your filing.

         By this letter, the Company hereby acknowledges that, should the
Commission or the Staff, acting pursuant to delegated authority, declare the
Amendment effective, it does not foreclose the Commission from taking any action
with respect to the Amendment. The Company further acknowledges to the
Commission that the action of the Commission or the Staff, acting pursuant to
delegated authority, in declaring the Amendment effective, does not relieve the
Company from its full responsibility for the adequacy and accuracy of the
disclosure in the Amendment. The Company acknowledges that it may not assert
this action as a defense in any proceeding initiated by the Commission or any
person under the federal securities laws of the United States, and that the
Division of Enforcement has access to all information provided to the Staff of
the Division of Corporation Finance in connection with the review of the
Amendment or in response to Staff comments on the Amendment.

            [THE REMAINDER OF THIS PAGE IS INTENTIONALLY LEFT BLANK]

<PAGE>

         Please do not hesitate to contact the undersigned at 314-212-8383 with
any questions regarding this response letter or the above acknowledgement.

                                 Very truly yours,

                                 /s/ Thomas G. O'Brien

                                 Thomas G. O'Brien
                                 Secretary and Treasurer

</TEXT>
</DOCUMENT>