DIRECT INSITE CORP.
                                80 Orville Drive
                                Bohemia, NY 11716





                                           May 8, 2009

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

Re:      Direct Insite Corp.
         Registration Statement on Form S-1
         Registration No. 333-153792
         ----------------------------------

Gentlemen:

     The  undersigned,  on  behalf  of  Direct  Insite  Corp.,  hereby  requests
acceleration  of Direct  Insite  Corp.'s  aforesaid  Registration  Statement  to
Tuesday,  May 12, 2009 at 10:00 a.m., or as soon as is practicable.  The Company
would  also  appreciate  telephone  notice  of such  effectiveness  to  David H.
Lieberman, Esq. at (516) 921-1131.

     Direct Insite acknowledges that:

     o    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.

     o    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.

     o    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 Beecher
                                     Michael Beecher
                                     Chief Financial Officer