UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
 WASHINGTON, D.C. 20549
 
SCHEDULE 13G
 
UNDER THE SECURITIES EXCHANGE ACT OF 1934
(AMENDMENT NO. 3)
 
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
Schedule 13G
Page 2 of 4
 

 
1
 
NAMES OF REPORTING PERSONS
S.S. or I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS
 
Longview Fund L.P.
 
2
 
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
(a) o
(b) o
 
3
 
SEC USE ONLY
 
 
4
 
CITIZENSHIP OR PLACE OF ORGANIZATION
 
California
 
5
 
SOLE VOTING POWER, NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING
PERSON - 1,010,928 Ordinary Shares
 
 
6
 
SHARED VOTING POWER - None
 
 
7
 
SOLE DISPOSITIVE POWER - 1,010,928 Ordinary Shares
 
 
8
 
SHARED DISPOSITIVE POWER - None
 
 
9
 
AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON -
 
1,010,928 Ordinary Shares
 
 
10
 
CHECK IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES
CERTAIN SHARES                                              o
 
 
11
 
PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)
 
10.755%
 
 
12
 
TYPE OF REPORTING PERSON
 
OO
 
 



CUSIP No. M5364E 104
Schedule 13G
Page 3 of 4

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: 1,010,928 Ordinary Shares
   
 
(b)     PERCENT OF CLASS: 10.755%
   
 
(c)     NUMBER OF SHARES AS TO WHICH SUCH PERSON HAS:
   
 
  (i)        SOLE POWER TO VOTE OR DIRECT THE VOTE 1,010,928 Ordinary Shares
   
 
  (ii)       SHARED POWER TO VOTE OR DIRECT THE VOTE 0 Shares
   
 
  (iii)      SOLE POWER TO DISPOSE OR TO DIRECT THE DISPOSITION OF 1,010,928 Ordinary Shares
   
 
  (iv)      SHARED POWER TO DISPOSE OR TO DIRECT THE DISPOSITION OF 0 Shares



CUSIP No. M5364E 104
Schedule 13G
Page 4 of 4

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.
 
      June 4, 2007
     

(Date)
       
      /s/ S. Michael Rudolph
   

(Signature)
     
 
S. Michael Rudolph, CFO of Viking Asset
Management LLC, as Investment
Manager

(Name/Title)