zk1009063.htm

	Rabin Science Park
	PO Box 4011
	Nes Ziona 74140
	Tel: (972) 8 9382 721
	Fax: (972) 8 9382 730

November 16, 2010

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, D.C. 20549

Mail Stop 4561

Attention: Barbara Jacobs, Assistant Director

Re:

Sapiens International Corporation N.V. (the “Company”)

Form 20-F for the Fiscal Year Ended December 31, 2009

Filed April 29, 2010

File No. 000-20181

Dear Ms. Jacobs:

As per the telephone conversation that our outside counsel, Michael Rimon, Adv. of Meitar Liquornik Geva & Leshem Brandwein, held with Mr. Michael Johnson of the staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”) on Monday, November 15, 2010, we hereby confirm that the Company intends to file with the SEC its response to the comments concerning the above-referenced filing that were provided to the Company by the Staff in its letter dated October 27, 2010, by Wednesday, November 24, 2010.

Sincerely,

/s/ Roni Giladi

Roni Giladi

Chief Financial Officer

Sapiens International Corporation N.V.

cc:	Michael Johnson, Division of Corporation Finance
	Roni Al Dor, President, Chief Executive Officer and Director, Sapiens International Corporation N.V.
	Clifford M. J. Felig, Adv., Meitar Liquornik Geva & Leshem Brandwein
	Michael Rimon, Adv., Meitar Liquornik Geva & Leshem Brandwein
	Paul Weinberg, Adv.