-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 IUSdRWG1XoIa+ZUzPABOKmVNT5S1lq5x+B8ddH41+L+zx3ATME4bGERjUv9WjrQF
 ZdQQ79S6iJJ0lqSPPgHi6g==

<SEC-DOCUMENT>0001144204-08-039680.txt : 20080711
<SEC-HEADER>0001144204-08-039680.hdr.sgml : 20080711
<ACCEPTANCE-DATETIME>20080711190631
ACCESSION NUMBER:		0001144204-08-039680
CONFORMED SUBMISSION TYPE:	4/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080627
FILED AS OF DATE:		20080711
DATE AS OF CHANGE:		20080711

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			IncrediMail Ltd.
		CENTRAL INDEX KEY:			0001338940
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			L3

	BUSINESS ADDRESS:	
		STREET 1:		TEXTILE HOUSE
		STREET 2:		2 KAUFMAN STREET
		CITY:			TEL AVIV
		STATE:			L3
		ZIP:			68012
		BUSINESS PHONE:		972 3 516 0195

	MAIL ADDRESS:	
		STREET 1:		TEXTILE HOUSE
		STREET 2:		2 KAUFMAN STREET
		CITY:			TEL AVIV
		STATE:			L3
		ZIP:			68012

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			LONGVIEW FUND LP
		CENTRAL INDEX KEY:			0001134340

	FILING VALUES:
		FORM TYPE:		4/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-51694
		FILM NUMBER:		08949754

	BUSINESS ADDRESS:	
		STREET 1:		VIKING ASSET MANAGEMENT LLC
		STREET 2:		600 MONTGOMERY STREET, 44TH FLOOR
		CITY:			SAN FRANCISCO,
		STATE:			CA
		ZIP:			94111
		BUSINESS PHONE:		6503401074

	MAIL ADDRESS:	
		STREET 1:		VIKING ASSET MANAGEMENT LLC
		STREET 2:		600 MONTGOMERY STREET, 44TH FLOOR
		CITY:			SAN FRANCISCO,
		STATE:			CA
		ZIP:			94111
</SEC-HEADER>
<DOCUMENT>
<TYPE>4/A
<SEQUENCE>1
<FILENAME>v119770_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4/A</documentType>

    <periodOfReport>2008-06-27</periodOfReport>

    <dateOfOriginalSubmission>2008-07-01</dateOfOriginalSubmission>

    <notSubjectToSection16>1</notSubjectToSection16>

    <issuer>
        <issuerCik>0001338940</issuerCik>
        <issuerName>IncrediMail Ltd.</issuerName>
        <issuerTradingSymbol>MAIL</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001134340</rptOwnerCik>
            <rptOwnerName>LONGVIEW FUND LP</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1></rptOwnerStreet1>
            <rptOwnerStreet2>600 MONTGOMERY STREET, 44TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>SAN FRANCISCO</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>94111</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2008-06-27</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>900000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>2.60</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>320221</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">The securities reported as beneficially owned by Longview Fund, L.P. (&quot;Longview&quot;) on this Form 4 include securities also
 beneficially owned by the following Longview affiliates (together with Longview, the &quot;Longview Affiliates&quot;): Viking Asset
 Management, LLC (&quot;Viking LLC&quot;), Viking Asset Management, Ltd. (&quot;Viking Ltd.&quot;), Peter T. Benz, Merrick D. Okamoto, Wayne H.
 Coleson, S. Michael Rudolph and Longview Fund International, Ltd. (&quot;Longview International&quot;).  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.</footnote>
        <footnote id="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.</footnote>
        <footnote id="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.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>LONGVIEW FUND, L.P. By: Viking Asset Management, Ltd. General Partner By: /s/ Michael Rudolph, Director</signatureName>
        <signatureDate>2008-07-11</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----