SecProbe.io

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                       ISRAEL TECHNOLOGY ACQUISITION CORP.
                                23 KARLIBACH ST.
                                 TEL AVIV 67132
                                     ISRAEL

                                                                   July 12, 2005

VIA EDGAR AND TELECOPY (202) 942-9516
Mr. John D. Reynolds
United States Securities and
   Exchange Commission
Mail Stop 05-11, 450 Fifth Street, N.W.
Washington, D.C. 20549

RE:      ISRAEL TECHNOLOGY ACQUISITION CORP. (THE "COMPANY")
         REGISTRATION STATEMENT ON FORM S-1 ORIGINALLY FILED MARCH 15, 2005
         (FILE NO. 333-123331) (THE "REGISTRATION STATEMENT")

Dear Mr. Reynolds:

         The Company hereby requests, pursuant to Rule 461 promulgated under the
Securities Act of 1933, as amended, acceleration of effectiveness of the
Registration Statement so that such Registration Statement will become effective
as of 5:15 P.M., Tuesday, July 12, 2005, or as soon thereafter as practicable.

         In connection with the Company's request for acceleration of
effectiveness of the above-referenced Registration Statement, the Company
acknowledges the following:

         (1) 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;

         (2) 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

         (3) The Company may not assert staff comments and the declaration of
effectiveness as a defense in any proceeding initiated by the Commission or any
person under the federal securities law of the United States.

                                             Very truly yours,

                                             ISRAEL TECHNOLOGY ACQUISITION CORP.

                                             By: /s/ Israel Frieder
                                                 ------------------
                                                 Israel Frieder
                                                 Chief Executive Officer
<PAGE>

                             EARLYBIRDCAPITAL, INC.
                         275 MADISON AVENUE, SUITE 1203
                            NEW YORK, NEW YORK 10016

                                                                   July 12, 2005

VIA EDGAR AND TELECOPY - 202-942-9516
Mr. John Reynolds
United States Securities and
  Exchange Commission
Mail Stop 3561
450 Fifth Street, N.W.
Washington, D.C. 20549-0405

RE:      ISRAEL TECHNOLOGY ACQUISITION CORP. (THE "COMPANY")
         REGISTRATION STATEMENT ON FORM S-1 ORIGINALLY FILED MARCH 15, 2005
         (FILE NO. 333-123331) ( THE "REGISTRATION STATEMENT")

Dear Mr. Reynolds:

         In connection with the Registration Statement on Form S-1 of Israel
Technology Acquisition Corp., the undersigned, which is acting as the
representative of the underwriters of the offering, hereby requests acceleration
of the effective date and time of the Registration Statement to 5:15 P.M.,
Tuesday, July 12, 2005 or as soon thereafter as practicable, pursuant to Rule
461 of the Securities Act of 1933.

                                             Very truly yours,

                                             EARLYBIRDCAPITAL, INC.

                                             By: /s/ Steven Levine
                                                 ------------------
                                                 Steven Levine
                                                 Managing Director

<PAGE>

                             EARLYBIRDCAPITAL, INC.
                         275 MADISON AVENUE, SUITE 1203
                            NEW YORK, NEW YORK 10016

                                                                   July 12, 2005

VIA EDGAR AND TELECOPY
Mr. John D. Reynolds
United States Securities and
   Exchange Commission
Mail Stop 3561
450 Fifth Street, N.W.
Washington, D.C. 20549

RE:      ISRAEL TECHNOLOGY ACQUISITION CORP. (THE "COMPANY")
         REGISTRATION STATEMENT ON FORM S-1 ORIGINALLY FILED MARCH 15, 2005
         (FILE NO. 333-123331) ( THE "REGISTRATION STATEMENT")

Ladies and Gentlemen:

         In accordance with the provisions of Rule 460 under the Securities Act
of 1933, the undersigned, as representative of the underwriters of the proposed
offering of securities of Israel Technology Acquisition Corp., hereby advises
that copies of the Preliminary Prospectus, dated March 15, 2005, were
distributed on or about March 15, 2005, as follows:

         99 to individual investors;

         4,282 to NASD members (which included 14 prospective underwriters and
         selected dealers); and

         676 to institutions.

         The undersigned has been informed by the participating dealers that, in
accordance with Rule 15c2-8 under the Securities Exchange Act of 1934, copies of
the Preliminary Prospectus, dated March 15, 2005, have been distributed to all
persons to whom it is expected that confirmations of sale will be sent; and we
have likewise so distributed copies to all customers of ours. We have adequate
equity to underwrite a "firm commitment" offering.

                                             Very truly yours,

                                             EARLYBIRDCAPITAL, INC.

                                             By: /s/ Steven Levine
                                                 ------------------
                                                 Steven Levine
                                                 Managing Director

</TEXT>
</DOCUMENT>