Answers
Corporation
Jerusalem
Technology Park
The
Tower
Jerusalem,
Israel 91481
June
7,
2006
VIA
FACSIMILE AND EDGAR
United
States Securities
and
Exchange Commission
100
F
Street, NE
Washington,
D.C. 20549
Attention:
Rebekah Toton, Esq.
Registration
Statement on Form S-3
File
No. 333-131108
Ladies
and Gentlemen:
Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of
1933, as amended (the “Act”), Answers Corporation (the “Company”) respectfully
requests that the effective date of the registration statement referred to
above
be accelerated so that it will become effective at 4:00 p.m., Eastern Daylight
Time, on Thursday, June 8, 2006, or as soon thereafter as possible. The Company
acknowledges that: 1) 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; 2) 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 3) the Company may not assert this action as defense in any proceeding
initiated by the Commission or any person under the federal securities laws
of
the United States.
ANSWERS
CORPORATION
By:
/s/
Steven Steinberg
Name:
Steven Steinberg
Title:
Chief Financial Officer