EX-15.4 10 v304970_ex15-4.htm EXHIBIT 15.4

Exhibit 15.4

CONSENT OF INDEPENDENT AUDITORS

We consent to the incorporation by reference in the Registration Statements on Form S-8 (File Nos. 333-13270, 333-113552, 333-132221 and 333-149553) of Magic Software Enterprises Ltd., of our report dated January 30, 2012 with respect to the financial statements of Magic Software Japan K.K. as of December 31, 2011, which report appears in the Annual Report on Form 20-F of Magic Software Enterprises Ltd. for the year ended December 31, 2011.

| /s/KDA Audit Corporation |
| KDA Audit Corporation
| Registered Auditors

Tokyo, Japan

March 26, 2012