K R A M E R L E V I N N A F T A L I S & F R A N K E L LLP
December 17, 2008
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington D.C. 20549
Attn: Kari Jin
| Re: | Aladdin Knowledge Systems, Ltd. Form 20-F for the Fiscal Year Ended December 31, 2007, filed on March 27, 2008, Forms 6-K filed on September 4, 2008, January 24, 2008, April 21, 2008, July 21, 2008 and October 16, 2008 (collectively, the “Documents”) - File No. 0-22456 |
Dear Ms. Jin:
Reference is made to the letter dated December 11, 2008, to Aladdin Knowledge Systems, Ltd. (the “Company”), setting forth the comments of the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Staff”) regarding the Documents.
Further to our telephone discussion held on December 16, 2008, the Company requires additional time to respond to the Staff's comments and accordingly, the Company will provide its response to the Staff by no later than January 9, 2009.
Please feel free to contact me should you require anything further in this regard.
Sincerely yours,
/s/ Richard H. Gilden
Richard H. Gilden
Partner
RHG:ABK
| cc: | Aviram Shemer |
| Yair Ohayon |
1177 Avenue of the Americas New York NY 10036-2714 Phone 212.715.9100 Fax 212.715.8000 www.kramerlevin.com
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