EXHIBIT 15.4

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Ladies and Gentlemen:

The firm of Somekh Chaikin, Certified Public Accountants (Israel), a member firm of KPMG International, was previously the independent registered public accounting firm for RADCOM Ltd. (the “Company”), and reported on the financial statements of the Company for the years ended December 31, 2008 and 2007. On December 9, 2009 we were dismissed. We have read the Company’s statements included under Item 16F of its December 31, 2009 Annual Report on Form 20-F/A, and agree with such statements except that we are not in a position to agree or disagree with the Company’s statement that newly engaged accountants were not consulted regarding any of the matters or events set forth in Item 16F(a)(2) of Form 20-F.

Very truly yours,

Somekh Chaikin

Certified Public Accountants (Isr.)

A Member Firm of KPMG International

Tel Aviv, Israel

November 2, 2010