May 4, 2009

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

Attn:    Ronald Houseal, Esq.

Re:      Direct Insite Corp.
         Amendment No. 3 to Registration Statement on Form S-1
         filed April 14, 2009
         File No. 333-153792

Ladies and Gentlemen:

     On behalf of Direct  Insite Corp.  (the  "Company"),  the  following is our
response to the comments of the Securities and Exchange  Commission  ("SEC") set
forth in its letter  dated April 23, 2009 with  respect to the  above-referenced
document filed by the Company.  Supplemental information provided to you in this
letter is based upon information and/or  documentation  provided by the Company.
As previously  discussed with the staff,  Amendment No. 3 only covers Part II of
the Registration Statement.

Exhibit 5

     Please be advised  supplementally  that the opinion of counsel furnished as
Exhibit 5 has been revised to address the staff's comment.

     The Company will refrain from requesting  acceleration of the  Registration
Statement while the Company's  confidential treatment application is still under
review.

                                    Very truly yours,

                                    BECKMAN, LIEBERMAN & BARANDES, LLP

                                       /s/ David H. Lieberman
                                    By:  David H. Lieberman