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                                October 14, 2005


BY FACSIMILE AND EDGAR TRANSMISSION

Securities and Exchange Commission
Division of Corporation Finance
Attn: Barbara C. Jacobs
100 F. Street, N.E.
Washington, DC  20549

      Re:   Futuremedia Public Limited Company
            Registration Statement on Form F-3 (SEC File Number 333-128173)

Ladies and Gentlemen:

      With  respect  to  the   above-referenced   registration   statement  (the
"Registration Statement"),  and pursuant to Rule 461 of Regulation C promulgated
under the  Securities  Act of 1933, as amended (the "Act"),  Futuremedia  Public
Limited Company (the "Company") hereby respectfully requests that the Securities
and Exchange Commission (the "Commission")  accelerate the effective date of the
Registration  Statement to 5:00 p.m. on Monday,  October 17, 2005, or as soon as
possible thereafter.

      The Company  acknowledges that 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 and
the Company  represents  that it will not assert this action as a defense in any
proceeding  initiated  by  the  Commission  or  any  person  under  the  federal
securities laws of the United States.

      The Company further  acknowledges that the action of the Commission or the
staff, acting pursuant to delegated authority, in declaring the filing effective
does not relieve the Company from its full  responsibility  for the adequacy and
accuracy of the disclosures in the filing.

      Please   contact   our   corporate   counsel,   Mark  A.  Dorff  at  (011)
44-20-7851-6005,  or me at  (011)  44-12-7382-9700  if you  have  any  questions
concerning the above.

                                    Very truly yours,


                                    FUTUREMEDIA PUBLIC LIMITED COMPANY


                                    By: /s/ Leonard M. Fertig
                                        ------------------------------
                                        Leonard M. Fertig
                                        Chief Executive Officer




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