UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                  SCHEDULE 13G

                    UNDER THE SECURITIES EXCHANGE ACT OF 1934
                                (AMENDMENT NO. 1)



                                INCREDIMAIL LTD.
- --------------------------------------------------------------------------------
                                (Name of Issuer)



                  ORDINARY SHARES, PAR VALUE NIS 0.01 PER SHARE
- --------------------------------------------------------------------------------
                         (Title of Class of Securities)



                                   M5364E 104
- --------------------------------------------------------------------------------
                                 (CUSIP Number)



Check the appropriate box to designate the rule pursuant to which this Schedule
is filed: [X] Rule 13d-1(c)


*The remainder of this cover page shall be filled out for a reporting person's
initial filing on this form with respect to the subject class of securities, and
for any subsequent amendment containing information which would alter the
disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not be deemed
to be "filed" for the purpose of Section 18 of the Securities Exchange Act of
1934 ("Act") or otherwise subject to the liabilities of that section of the Act
but shall be subject to all other provisions of the Act (however, see the
Notes).



                         (Continued on following page(s)

Page 1 of 4 Pages


- ----------------------------- ---------- CUSIP No. M5364E 104 13G Page 2 of 4 Pages - ----------------------------- ---------- 1. NAMES OF REPORTING PERSON S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON Longview Fund L.P. - -------------------------------------------------------------------------------- 2. CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP: (a) |_| (b) |_| - -------------------------------------------------------------------------------- 3. SEC USE ONLY - -------------------------------------------------------------------------------- 4. CITIZENSHIP OR PLACE OF ORGANIZATION California - -------------------------------------------------------------------------------- 5. SOLE VOTING POWER, NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON - 700,572 Ordinary Shares - -------------------------------------------------------------------------------- 6. SHARED VOTING POWER - None - -------------------------------------------------------------------------------- 7. SOLE DISPOSITIVE POWER - 700,572 Ordinary Shares - -------------------------------------------------------------------------------- 8. SHARED DISPOSITIVE POWER - None - -------------------------------------------------------------------------------- 9. AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON - 700,572 Ordinary Shares - -------------------------------------------------------------------------------- 10. CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES |_| - -------------------------------------------------------------------------------- 11. PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9 7.469% - -------------------------------------------------------------------------------- 12. TYPE OF REPORTING PERSON OO

- ----------------------------- ---------- CUSIP No. M5364E 104 13G Page 3 of 4 Pages - ----------------------------- ---------- ITEM 1 (a) NAME OF ISSUER: IncrediMail Ltd. ITEM 1 (b) ADDRESS OF ISSUER'S PRINCIPAL EXECUTIVE OFFICES: 2 Kaufman Street, Tel Aviv, Israel 68012 ITEM 2 (a) NAME OF PERSON FILING: Longview Fund L.P. ITEM 2 (b) ADDRESS OF PRINCIPAL BUSINESS OFFICE OR, IF NONE, RESIDENCE: 600 Montgomery Street, 44th Floor, San Francisco, CA 94111 ITEM 2 (c) CITIZENSHIP: California ITEM 2 (d) TITLE OF CLASS OF SECURITIES: Ordinary Shares, par value NIS 0.01 per share ITEM 2 (e) CUSIP NUMBER: M5364E 104 ITEM 3 IF THIS STATEMENT IS FILED PURSUANT TO RULE 13D-1(B) OR 13D-2(B): Not applicable ITEM 4 OWNERSHIP (a) AMOUNT BENEFICIALLY OWNED: 700,572 Ordinary Shares (b) PERCENT OF CLASS: 7.469% (c) NUMBER OF SHARES AS TO WHICH SUCH PERSON HAS: (i) SOLE POWER TO VOTE OR DIRECT THE VOTE 700,572 Ordinary Shares (ii) SHARED POWER TO VOTE OR DIRECT THE VOTE 0 Shares (iii) SOLE POWER TO DISPOSE OR TO DIRECT THE DISPOSITION OF 700,572 Ordinary Shares (iv) SHARED POWER TO DISPOSE OR TO DIRECT THE DISPOSITION OF 0 Shares

- ----------------------------- ---------- CUSIP No. M5364E 104 13G Page 4 of 4 Pages - ----------------------------- ---------- ITEM 5 OWNERSHIP OF FIVE PERCENT OR LESS OF A CLASS Not applicable ITEM 6 OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF OF ANOTHER PERSON Not applicable ITEM 7 IDENTIFICATION AND CLASSIFICATION OF THE SUBSIDIARY WHICH ACQUIRED THE SECURITY BEING REPORTED ON BY THE PARENT HOLDING COMPANY Not applicable ITEM 8 IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF A GROUP Not applicable ITEM 9 NOTICE OF DISSOLUTION OF GROUP Not applicable SIGNATURE After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct. November 21, 2006 ---------------------------------------- (Date) /s/ S. Michael Rudolph ---------------------------------------- (Signature) S. Michael Rudolph, CFO of Viking Asset Management LLC, as Investment Manager ---------------------------------------- (Name/Title)