<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3/A</documentType>

    <periodOfReport>2007-11-26</periodOfReport>

    <dateOfOriginalSubmission>2007-11-28</dateOfOriginalSubmission>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001349318</issuerCik>
        <issuerName>Fortissimo Acquisition Corp.</issuerName>
        <issuerTradingSymbol>FSMO</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001243310</rptOwnerCik>
            <rptOwnerName>D.B. ZWIRN &amp; CO., L.P.</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>745 FIFTH AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>18TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10151</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>See Remarks</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001278301</rptOwnerCik>
            <rptOwnerName>ZWIRN DANIEL B</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O HIGHBRIDGE ZWIRN CAPITAL MANAGEMENT</rptOwnerStreet1>
            <rptOwnerStreet2>9 W 57TH ST</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10019</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>See Remarks</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001320185</rptOwnerCik>
            <rptOwnerName>D.B. ZWIRN SPECIAL OPPORTUNITIES FUND, LTD.</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O GOLDMAN SACHS (CAYMAN) TRUST, LTD.</rptOwnerStreet1>
            <rptOwnerStreet2>HARBOUR CENTRE, 2ND FLOOR</rptOwnerStreet2>
            <rptOwnerCity>GRAND CAYMAN</rptOwnerCity>
            <rptOwnerState>E9</rptOwnerState>
            <rptOwnerZipCode>PO BOX 896</rptOwnerZipCode>
            <rptOwnerStateDescription>CAYMAN ISLANDS</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>See Remarks</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001175853</rptOwnerCik>
            <rptOwnerName>D.B. ZWIRN SPECIAL OPPORTUNITIES FUND, L.P.</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>745 FIFTH AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>18TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10151</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>See Remarks</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001278303</rptOwnerCik>
            <rptOwnerName>ZWIRN HOLDINGS, LLC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O D.B. ZWIRN &amp; CO., L.P.</rptOwnerStreet1>
            <rptOwnerStreet2>745 FIFTH AVENUE, 18TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10151</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>See Remarks</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001320184</rptOwnerCik>
            <rptOwnerName>DBZ GP, LLC</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>745 FIFTH AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>18TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10151</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>See Remarks</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common stock, par value $0.0001 per share (&quot;Common Stock&quot;)</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>717000</value>
                    <footnoteId id="F3"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See Footnotes</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">D.B. Zwirn &amp; Co., L.P., a Delaware limited partnership, is the manager of (i) D.B. Zwirn Special Opportunities Fund, L.P., a
 Delaware limited partnership, which holds 290,040 shares of Common Stock and (ii) D.B. Zwirn Special Opportunities Fund,
 Ltd., a Cayman Islands company (together with D.B. Zwirn Special Opportunities Fund, L.P., the &quot;Funds&quot;), which holds 426,960
  shares of Common Stock.</footnote>
        <footnote id="F2">As the manager of the Funds, D.B. Zwirn &amp; Co., L.P. may be deemed to beneficially own the shares of Common Stock beneficially
 owned by the Funds. As general partner of D.B. Zwirn &amp; Co., L.P., DBZ GP, LLC may be deemed to beneficially own the shares
 of Common Stock beneficially owned by the Funds. As the managing member of DBZ GP, LLC, Zwirn Holdings, LLC may be deemed to
 beneficially own the shares of Common Stock beneficially owned by the Funds. As the managing member of Zwirn Holdings, LLC,
 Daniel B. Zwirn may be deemed to beneficially own the shares of Common Stock beneficially owned by the Funds.  Each
 Reporting Person disclaims beneficial ownership of these securities except to the extent of its pecuniary interest, and this
 report shall not be deemed to be an admission that any Reporting Person is the beneficial owner of these securities for
 purposes of Section 16 or for any other purpose.</footnote>
        <footnote id="F3">On November 28, 2007, the Reporting Persons filed an initial statement of change in beneficial ownership on Form 3 (the
 &quot;Original Form 3&quot;) to report a purchase of shares of common stock of the issuer.  This amendment to the Original Form 3 is
 filed to correct the number of securities of the issuer purchased by the Funds in the reported transaction as set  forth in
 column 1 of Table 1 of the Original Form 3 and the allocation thereof between the Funds as set forth in footnote (1) of the
 Original Form 3.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>D.B. Zwirn &amp; Co., LP, By: DBZ GP, LLC, its general Partner, By: Zwirn Holdings, LLC, its Managing Partner, By: /s/ Lawrence D. Cutler, Authorized Signatory</signatureName>
        <signatureDate>2007-01-11</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>Daniel B. Zwirn, By: /s/ Lawrence D. Cutler, Attorney-in-Fact for Daniel B. Zwirn</signatureName>
        <signatureDate>2007-01-11</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>D.B. Zwirn Special Opportunities Fund, Ltd., By: D.B. Zwirn &amp; Co., L.P., By: DBZ GP, LLC, its General Partner, By: Zwirn Holdings, LLC, its Managing Member, By: /s/ Lawrence D. Cutler, Authorized Signatory</signatureName>
        <signatureDate>2007-01-11</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>D.B.Zwirn Special Opportunities Fund, L.P., By: D.B. Zwirn &amp; Co., L.P., By: DBZ GP, LLC, its General Partner, By: Zwirn Holdings, LLC, its Managing Member, By: /s/ Lawrence D. Cutler, Authorized Signatory</signatureName>
        <signatureDate>2007-01-11</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>Zwirn Holdings, LLC, By: /s/ Lawrence D. Cutler, Authorized Signatory</signatureName>
        <signatureDate>2007-01-11</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>DBZ GP, LLC, By: Zwirn Holdings, LLC, its Managing Member, By: /s/ Lawrence D. Cutler, Authorized Signatory</signatureName>
        <signatureDate>2007-01-11</signatureDate>
    </ownerSignature>
</ownershipDocument>
