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                                     amdocs

                                                      August 29, 2005


VIA EDGAR
---------

SECURITIES AND EXCHANGE COMMISSION
Division of Corporation Finance
100 F Street, NW
Washington, DC 20549
Attention: Daniel Lee

     Re:  AMDOCS LIMITED
          Post-Effective Amendment No. 7 to Form F-3
          filed on August 16, 2005 (File No. 333-114344)
          ----------------------------------------------

Ladies and Gentlemen:

     On behalf of Amdocs Limited (the "Company"), please find below an
acknowledgment of the Company as requested by the staff (the "Staff") of the
Securities and Exchange Commission (the "Commission") in the letter dated August
19, 2005, from Mr. Mark Shuman, Branch Chief - Legal, Division of Corporation
Finance of the Commission. The comment letter relates to the above-referenced
Post-Effective Amendment (the "Amendment") to Registration Statement on Form F-3
(the "Form F-3") filed by the Company with the Commission on August 16, 2005.

     In the comment letter, the Staff requested that the Company acknowledge
certain matters with respect to the Amendment filing. Specifically, the Staff
provided the following comment:

          We urge all persons who are responsible for the accuracy and adequacy
     of the disclosure in the filings to be certain that the filing includes all
     information required under the Securities Act and that they have provided
     all information investors require for an informed investment 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.

          Prior to our declaration of the effective date of the pending
     post-effective amendment pursuant to Section 8(c) of the Securities Act,
     the company should furnish a letter acknowledging 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 the company

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                    from its full responsibility for the adequacy and accuracy
                    of the disclosure in the filing; and

               o    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.

     By this letter, the Company hereby acknowledges that, should the Commission
or the Staff, acting pursuant to delegated authority, declare the Amendment
effective, it does not foreclose the Commission from taking any action with
respect to the Amendment. The Company further acknowledges to the Commission
that the action of the Commission or the Staff, acting pursuant to delegated
authority, in declaring the Amendment effective, does not relieve the Company
from its full responsibility for the adequacy and accuracy of the disclosure in
the Amendment. The Company acknowledges that it 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, and that the Division of
Enforcement has access to all information provided to the Staff of the Division
of Corporation Finance in connection with the review of the Amendment or in
response to Staff comments on the Amendment.

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     Please do not hesitate to contact the undersigned at 314-212-8383 with any
questions regarding this response letter or the above acknowledgement.


                                              Very truly yours,

                                              /s/ Thomas G. O'Brien

                                              Thomas G. O'Brien
                                              Secretary and Treasurer

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