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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-07-059422.txt : 20080130
<SEC-HEADER>0000000000-07-059422.hdr.sgml : 20080130
<ACCEPTANCE-DATETIME>20071207103015
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-059422
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20071207

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHECK POINT SOFTWARE TECHNOLOGIES LTD
		CENTRAL INDEX KEY:			0001015922
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				943229135
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		3A JABOTINSKY ST
		STREET 2:		RAMAT GAN 52520
		CITY:			ISRAEL
		STATE:			L3

	MAIL ADDRESS:	
		STREET 1:		THREE LAGUON DRIVE, SUITE 400
		CITY:			REDWOOD
		STATE:			CA
		ZIP:			94065
PUBLIC REFERENCE ACCESSION NUMBER:		0001178913-07-000527
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 5546
								December 7, 2007


Via U.S. Mail and Facsimile

Gil Shwed
Chief Executive Officer and Chairman of the Board
Check Point Software Technologies Ltd.
3A Jabotinsky Street
Ramat-Gan 52520, Israel

	Re:	Check Point Software Technologies Ltd.
		Form 20-F for the Fiscal Year Ended December 31, 2006
		Filed March 15, 2007
		Response Letters Dated October 10, 2007 and October 24,
2007
      File No. 0-28584

Dear Mr. Shwed:

      We refer you to our comment letters dated September 28, 2007
and October 18, 2007 regarding business contacts with Cuba, Iran,
North Korea, Sudan, and Syria.  We have completed our review of
this
subject matter and have no further comments at this time.

								Sincerely,


								Cecilia Blye, Chief
								Office of Global Security
Risk


cc: 	John Slavitt, General Counsel
	Check Point Software Technologies Ltd.
	Fax: (650) 649-1975

      Barbara Jacobs
		Assistant Director
		Division of Corporation Finance

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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