MAIL STOP 4-6

      May 23, 2005

Thomas G. O`Brien, Treasurer
Amdocs, Inc.
1390 Timberlake Manor Parkway
Chesterfield, Missouri 63017

Re:	Amdocs Limited
	Post-Effective Amendment No. 6 to Form F-3
	File No. 333-114344
	Filed on May 10, 2005

Dear Mr. O`Brien,

      This is to advise you that other than the comment below, no
review of the above registration statement has been or will be
made.
All persons who are by statute responsible for the adequacy and
accuracy of the registration statement are urged to be certain
that
all information required under the Securities Act of 1933 has been
included.
1. We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

Please furnish a letter acknowledging 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 the company from its full responsibility for the adequacy
and
accuracy of the disclosure in the filing; and

* the company may 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.

In addition, please be advised that the Division of Enforcement
has
access to all information you provide to the staff of the Division
of
Corporation Finance in connection with our review of your filing
or
in response to our comments on your filing.

*****

 	We will consider the receipt of the preceding acknowledgment
as
a confirmation that you are aware of your respective
responsibilities
under the Securities Act of 1933 and the Securities Exchange Act
of
1934 as they relate to the proposed public offering of the
securities
specified in the above registration statement.  Please contact
Jeffrey Werbitt at (202) 551-3456 or me at (202) 551-3462 with any
questions.

								Sincerely,



								Mark P. Shuman
								Branch Chief-Legal

cc:	Robert A. Schwed, Esquire
	Wilmer Cutler Pickering Hale and Dorr LLP
	399 Park Avenue
	New York, New York 10022









??

??

??

??

Amdocs Limited
Form F-3
May 23, 2005
Page 1