DIRECT INSITE CORP.
                                80 Orville Drive
                            Bohemia, New York 11716



                                           October 18, 2006

Securities and Exchange Commission
100 F Street, N.E.
Washington, D. C.    20549

Re:     Direct Insite Corp.
        Registration Statement on Form SB-2
        Registration No.  333-128039
        -----------------------------------

Gentlemen:

     The  undersigned,  on  behalf  of  Direct  Insite  Corp.,  hereby  requests
acceleration  of Direct  Insite  Corp.'s  aforesaid  Registration  Statement  to
Monday, October 23, 2006 at 10:00 a.m., or as soon thereafter as is practicable.
The Company would also  appreciate  telephone  notice of such  effectiveness  to
David H. Lieberman, Esq. at (516) 433-1200.

     Direct Insite Corp. 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;

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

     *    We may not assert the declaration of effectiveness as a defense in any
          proceeding initiated by the Commission or any person under the federal
          securities laws of the United States.

                                        Very truly yours,

                                        DIRECT INSITE CORP.

                                        /s/ Michael J. Beecher
                                        Michael J. Beecher
                                        Chief Financial Officer


cc:     Maryse Mills-Apenteng
        Facsimile No. 202-772-9210