Rabin Science Park

PO Box 4011

Nes Ziona 74140

Tel: (972) 8 9382 721

Fax: (972) 8 9382 730

January 10, 2011

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 e-mail correspondence between Mr. Michael Johnson of the staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”) and the undersigned, as Chief Financial Officer of the Company, on Friday, January 7, 2011, I hereby confirm that the Company intends to file with the SEC its response to the additional comment concerning the above-referenced filing that was provided to the Company by the Staff in its letter dated December 13, 2010, by Tuesday, January 11, 2011.

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.
	Michael Rimon, Adv. and Jonathan M. Nathan, Adv., Meitar Liquornik Geva & Leshem Brandwein
	Paul Weinberg, Adv.

www.sapiens.com