SEC Info - Formula Systems (1985) Ltd - ‘20-F’ for 12/31/08

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Formula Systems (1985) Ltd – ‘20-F’ for 12/31/08 – EX-15.5

On: Monday, 4/27/09, at 9:18am ET · For: 12/31/08 · Accession #: 1178913-9-941 · File #: 0-29442

  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 4/27/09  Formula Systems (1985) Ltd        20-F       12/31/08   15:1.9M                                   Z-K Global Ltd/FA

Annual Report of a Foreign Private Issuer — Form 20-F
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual Report of a Foreign Private Issuer           HTML   1.49M 
 2: EX-4.3      Instrument Defining the Rights of Security Holders  HTML     85K 
 3: EX-8        Opinion re: Tax Matters                             HTML      9K 
 4: EX-12.1     Statement re: Computation of Ratios                 HTML     16K 
 5: EX-12.2     Statement re: Computation of Ratios                 HTML     16K 
 6: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     10K 
 7: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     10K 
 8: EX-15.1     Letter re: Unaudited Interim Financial Information  HTML      9K 
 9: EX-15.2     Letter re: Unaudited Interim Financial Information  HTML      9K 
10: EX-15.3     Letter re: Unaudited Interim Financial Information  HTML     10K 
11: EX-15.4     Letter re: Unaudited Interim Financial Information  HTML     11K 
12: EX-15.5     Letter re: Unaudited Interim Financial Information  HTML     10K 
13: EX-15.6     Letter re: Unaudited Interim Financial Information  HTML     10K 
14: EX-15.7     Letter re: Unaudited Interim Financial Information  HTML      9K 
15: EX-15.8     Letter re: Unaudited Interim Financial Information  HTML      9K

EX-15.5 — Letter re: Unaudited Interim Financial Information

This exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

$Comment: Project: F:\EDGAR Filing\Formula Systems 1985 Ltd\96659\a96659.eep$

20-F

Exhibit 15.5

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 (No. 333-156686) of our report dated April 2, 2009, with respect to the consolidated financial statements of Magic Software Enterprises Ltd., included in this annual report of on Form 20-F of Formula Systems (1985) Ltd. for the year ended December 31, 2008.






Tel- Aviv, Israel	/s/ *Kost, Forer, Gabbay & Kaiserer*
April 24, 2009	——————————————————
	KOST, FORER, GABBAY & KAISERER
	A Member of Ernst & Young Global

Dates Referenced Herein and Documents Incorporated by Reference

This ‘20-F’ Filing	Date	Other Filings

Filed on:	4/27/09
	4/24/09
	4/2/09
For Period End:	12/31/08	SC 13D/A
		List all Filings

5 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

12/11/23  Formula Systems (1985) Ltd.       20-F/A     12/31/22  160:18M                                    EdgarAgents LLC/FA
 5/15/23  Formula Systems (1985) Ltd.       20-F       12/31/22  164:18M                                    EdgarAgents LLC/FA
 5/17/22  Formula Systems (1985) Ltd.       20-F/A     12/31/21  160:19M                                    EdgarAgents LLC/FA
 5/16/22  Formula Systems (1985) Ltd.       20-F       12/31/21  164:21M                                    EdgarAgents LLC/FA
 5/17/21  Formula Systems (1985) Ltd.       20-F       12/31/20  157:14M                                    EdgarAgents LLC/FA

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Filing Submission 0001178913-09-000941 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)