DIRECT DIAL: 212.451.2327
EMAIL: KSILVERMAN@OLSHANLAW.COM
BY EDGAR
Stephen G. Krikorian
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Ness Technologies Inc. |
| Form 10-K For the Year Ended December 31, 2008 |
| Form 10-Q For the Quarter Ended March, 31, 2009 |
| Forms 8-K Filed on February 4, 2009, May 5, 2009 and July 29,2009 |
| File No. 000-50954 |
Dear Mr. Krikorian:
As counsel to Ness Technologies, Inc. (the “Company”), and its behalf, I am writing to advise the Commission that the Company is preparing its response to the Commission’s comment letter dated September 3, 2009. The Company anticipates submitting its response on or before October 2, 2009.
In the interim, if you have any questions, I may be reached at (212) 451-2327.
Sincerely,
/s/ Kenneth M. Silverman
Kenneth M. Silverman
| cc: | Ilan Rotem, Adv., Esq. |
| Steve Wolosky, Esq. |
