[Attunity letterhead]

                                            September 23, 2005

VIA EDGAR
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Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C.  20549
Attention:  Barbara C. Jacobs, Esq.

                  Re:  Attunity Ltd
                       File No. 333-119157
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Dear Ms. Jacobs:

     On behalf of our company, I request that the above referenced  Registration
Statement be declared  effective by the  Securities  and Exchange  Commission at
4:00 p.m.  on Monday  September  26,  2005 or as soon as  possible  thereafter.
Management  of our  company  and the  selling  shareholders  are  aware of their
respective  responsibilities under the Securities Act of 1933 and the Securities
Exchange Act of 1934 as they relate to the disposition of the securities covered
by the above referenced Registration Statement. We acknowledge that:

          o    Should the Commission or the Staff,  acting pursuant to delegated
               authority,  declare the filing  effective,  it does not foreclose
               the Commission from taking any action with respect to the filing;

          o    The action of the  Commission  or the Staff,  acting  pursuant to
               delegated authority, in declaring the filing effective,  does not
               relieve our company from its full responsibility for the adequacy
               and accuracy of the disclosure in the filing; and

          o    Our  company  may  not  assert  this  action  as  defense  in any
               proceeding  initiated by the  Commission  or any person under the
               federal securities laws of the United States.

     Thank you very much for your courtesy in this matter.


                                            Very truly yours,
                                            /s/Ofer Segev
                                            Ofer Segev
                                            Chief Executive Officer