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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">As filed with the Securities and Exchange Commission
on March 29, 2012</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">Registration No. 333-____</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P></DIV>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P></DIV>
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<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="letter-spacing: -0.15pt"><B>FORM
S-8</B></FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 8pt 0 0 0; text-align: center"><FONT STYLE="letter-spacing: -0.15pt"><B>REGISTRATION
STATEMENT</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNDER</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>COMMTOUCH SOFTWARE LTD.</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center">(Exact name of registrant as specified
in its charter)</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Israel</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(State or other jurisdiction of</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">incorporation or organization)</P></TD>
    <TD STYLE="width: 50%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Not applicable</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in">(I.R.S. Employer</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Identification No.)</P></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><A NAME="OLE_LINK2"></A><A NAME="OLE_LINK1">4A
        Hazaron Street</A></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Poleg Industrial Park, P.O. Box 8511</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Netanya, 42504, Israel</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Address of principal executive offices)</P></TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">N/A</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Zip Code)</P></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Amended and Restated Commtouch Software Ltd.
1999 Nonemployee Directors Stock Option Plan,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Amended and Restated Israeli Share Option Plan
and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">2006 U.S. Stock Option Plan</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Full title of the plans)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 4pt 0 0; text-align: center">Ron Ela</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Commtouch Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">292 Gibraltar Drive, Suite 107</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Sunnyvale, California 94089</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Name and Agent for Service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 4pt 0 0 0; text-align: center">(650) 864-2000</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Telephone Number, Including Area Code, of Agent
for Service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 4pt 0 0; text-align: center">Copies to:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 38%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Gary Davis</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">VP, General Counsel &amp; Secretary</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Commtouch Inc.</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">292 Gibraltar Drive, Suite 107</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Sunnyvale, California 94089</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Tel: (650) 864-2000</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Fax: (650) 864-2006</P></TD>
    <TD STYLE="width: 25%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Aaron M. Lampert</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Naschitz, Brandes &amp; Co.</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">5 Tuval Street</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Tel Aviv 67897 Israel</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Tel: 972-3-623-5000</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Fax: 972-3-623-5005</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P></TD>
    <TD STYLE="width: 37%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Howard E. Berkenblit</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Z.A.G/S&amp;W LLP</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">One Post Office Square</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Boston, MA 02109</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Tel: (617) 338-2800</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Fax: (617) 338-2880</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P></TD></TR>
</TABLE>
<P STYLE="font: 3pt Times New Roman, Times, Serif; margin: 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of &ldquo;large accelerated
filer,&rdquo; &ldquo;accelerated filer&rdquo; and &ldquo;smaller reporting company&rdquo; in Rule 12b-2 of the Exchange Act</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: left">Large accelerated filer <FONT STYLE="font-family: MS Mincho">&#9744;</FONT>&nbsp;&nbsp;&nbsp;Accelerated
filer <FONT STYLE="font-family: MS Mincho">&#9744;</FONT>&nbsp;&nbsp;&nbsp;Non-accelerated filer <FONT STYLE="font-family: MS Mincho">&#9746;</FONT>
(do not check if smaller reporting company)&nbsp;&nbsp;&nbsp;Smaller Reporting Company <FONT STYLE="font-family: MS Mincho">&#9744;</FONT></P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center"><B>CALCULATION OF REGISTRATION FEE</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 47%; vertical-align: bottom; border-top: windowtext 2.5pt double; border-bottom: windowtext 1pt solid; padding-right: 0.05in; padding-left: 0.05in">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">Title of Securities</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">To Be Registered<SUP> </SUP></P></TD>
    <TD STYLE="width: 1%; vertical-align: top; border-top: windowtext 2.5pt double; font: 8pt Times New Roman, Times, Serif; padding-right: 0.05in; padding-left: 0.05in; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 11%; vertical-align: bottom; border-top: windowtext 2.5pt double; border-bottom: windowtext 1pt solid; padding-right: 0.05in; padding-left: 0.05in">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">Amount To</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">Be Registered (1)</P></TD>
    <TD STYLE="width: 1%; vertical-align: top; border-top: windowtext 2.5pt double; font: 8pt Times New Roman, Times, Serif; padding-right: 0.05in; padding-left: 0.05in; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 13%; vertical-align: bottom; border-top: windowtext 2.5pt double; border-bottom: windowtext 1pt solid; padding-right: 0.05in; padding-left: 0.05in">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">Proposed</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">Maximum Offering</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">Price Per Share (2)</P></TD>
    <TD STYLE="width: 1%; vertical-align: top; border-top: windowtext 2.5pt double; font: 8pt Times New Roman, Times, Serif; padding-right: 0.05in; padding-left: 0.05in; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 14%; vertical-align: bottom; border-top: windowtext 2.5pt double; border-bottom: windowtext 1pt solid; padding-right: 0.05in; padding-left: 0.05in">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">Proposed</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">Maximum Aggregate</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">Offering Price (2)</P></TD>
    <TD STYLE="width: 1%; vertical-align: top; border-top: windowtext 2.5pt double; font: 8pt Times New Roman, Times, Serif; padding-right: 0.05in; padding-left: 0.05in; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 11%; vertical-align: bottom; border-top: windowtext 2.5pt double; border-bottom: windowtext 1pt solid; padding-right: 0.05in; padding-left: 0.05in">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">Amount of</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">Registration Fee</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-top: 3pt; padding-right: -0.05in; padding-bottom: 3pt; text-align: left; border-bottom: Black 2.5pt double">Ordinary Shares Issuable Under the Amended and Restated Commtouch Software Ltd. 1999 Nonemployee Directors Stock Option Plan, Amended and Restated Israeli Share Option Plan and 2006 U.S. Stock Option Plan, NIS 0.15 Nominal Value</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-top: 3pt; padding-right: 0.05in; padding-left: 0.05in; text-align: center; border-bottom: Black 2.5pt double">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-top: 3pt; padding-right: 0.05in; padding-left: 0.05in; text-align: center; border-bottom: Black 2.5pt double">1,500,000</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-top: 3pt; padding-right: 0.05in; padding-left: 0.05in; text-align: center; border-bottom: Black 2.5pt double">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-top: 3pt; padding-right: 0.05in; padding-left: 0.05in; text-align: center; border-bottom: Black 2.5pt double">$2.975</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-top: 3pt; padding-right: 0.05in; padding-left: 0.05in; text-align: center; border-bottom: Black 2.5pt double">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-top: 3pt; padding-right: 0.05in; padding-left: 0.05in; text-align: center; border-bottom: Black 2.5pt double">$4,462,500</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-top: 3pt; padding-right: 0.05in; padding-left: 0.05in; text-align: center; border-bottom: Black 2.5pt double">&nbsp;</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-top: 3pt; padding-right: 0.05in; padding-left: 0.05in; text-align: center; border-bottom: Black 2.5pt double">$511.40</TD></TR>
</TABLE>
<P STYLE="font: 4pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD NOWRAP STYLE="width: 2%; font: 8pt Times New Roman, Times, Serif; text-indent: 0in">(1)&nbsp;&nbsp;</TD>
    <TD STYLE="width: 98%; font: 8pt Times New Roman, Times, Serif; text-indent: 0in">Pursuant to Rule 416(a) and (b) under the Securities Act of 1933, as amended, this Registration Statement shall also cover any additional ordinary shares which become issuable by reason of any stock dividend, stock split, recapitalization or other similar transaction which results in an increase in the number of the outstanding ordinary shares.&nbsp; Pursuant to General Instruction E of Form S-8, the contents of Registration Statement No. 333-94995 (filed January 20, 2000), Registration No. 333-65532 (filed July 20, 2001), Registration No. 333-141177 (filed March 9, 2007), Registration No. 333-151929 (filed June 25, 2008), Registration No. 333-162104 (filed September 24, 2009) and Registration No. 333-174748 (filed June 7, 2011) are incorporated by reference.&nbsp; The shares registered hereby may be issued under any of the three plans indicated, in any combination, not to exceed 1,500,000 shares in the aggregate under all three plans.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD NOWRAP STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">&nbsp;(2)</TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; text-align: left">The proposed maximum offering price per share and the proposed maximum aggregate offering price have been estimated solely for the purpose of calculating the amount of the registration fee on the basis of the average of the high and low prices as reported for an ordinary share on the Nasdaq Capital Market on March 28, 2012 pursuant to Rule 457(h)(1) and 457(c). </TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Registration Statement shall become effective
upon filing in accordance with Rule 462 under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><B>Pursuant to Rule 429 of the General Rules and
Regulations under the Securities Act, the prospectuses that are a part of this Registration Statement will be used in connection
with the offer and sale of Ordinary Shares of the Registrant previously registered under the Registrant&rsquo;s Registration Statements
on Form S-8 (Registration Nos. 333-94995, 333-65532, 333-141177, 333-151929, 333-162104 and 333-174748).</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>EXPLANATORY NOTE</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">We are filing this Registration Statement
on Form S-8 to register an additional 1,500,000 Ordinary Shares for issuance under the Commtouch Software Ltd. Amended and Restated
Israeli Share Option Plan, the Commtouch Software Ltd. 2006 U.S. Stock Option Plan and the Amended and Restated Commtouch Software
Ltd. 1999 Nonemployee Directors Stock Option Plan.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in"><FONT STYLE="font-size: 10pt">In accordance
with General Instruction E of Form S-8, the contents of the Registrant&rsquo;s Registration Statements on Form S-8 (Registration
No. 333-94995 (filed January 20, 2000), Registration No. 333-65532 (filed July 20, 2001), Registration No. 333-141177 (filed March
9, 2007),</FONT><FONT STYLE="font-size: 8pt"> </FONT><FONT STYLE="font-size: 10pt">Registration No. 333-151929 (filed June 25,
2008)</FONT><FONT STYLE="font-size: 8pt">, </FONT><FONT STYLE="font-size: 10pt">Registration No. 333-162104 (filed September 24,
2009)</FONT><FONT STYLE="font-size: 8pt"> </FONT><FONT STYLE="font-size: 10pt">and Registration No. 333-174748 (filed June 7, 2011))</FONT><FONT STYLE="font-size: 8pt">
</FONT><FONT STYLE="font-size: 10pt">are incorporated herein by reference and the information required by Part II is omitted, except
as supplemented by the information set forth below. </FONT></P>



<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center">PART&nbsp;II</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center">INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT</P>

<P STYLE="font: bold 10pt Times New Roman Bold; margin: 0 0 12pt; text-indent: 0in">Item 3. &nbsp;&nbsp;Incorporation of Documents
by Reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">The following documents filed by the Registrant
with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) are hereby incorporated by reference in this Registration
Statement:</P>

<P STYLE="font: normal 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">(a)<FONT STYLE="font: 7pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>Our Annual Report on Form 20-F for the fiscal year ended December 31, 2011; and</P>

<P STYLE="font: normal 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">(b)<FONT STYLE="font: 7pt Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The description of our ordinary shares contained in the registration statement on Form 8-A under the Securities Exchange
Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;) as filed with the Commission on June 25, 1999, and any subsequent amendment
or report filed for the purpose of updating this description.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in">In addition, all subsequent annual reports filed
on Form 20-F prior to the termination of this offering are incorporated by reference into this registration statement. Also, we
may incorporate by reference our future reports on Form 6-K by stating in those Forms that they are being incorporated by reference
into this registration statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in">All documents subsequently filed by the Registrant
pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act after the date of this registration statement and prior to the
filing of a post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities
then remaining unsold, are deemed to be incorporated by reference into this registration statement and to be part hereof from the
respective dates of filing of such documents. Any statement contained in this registration statement or in a document incorporated
by reference shall be deemed modified or superseded to the extent that a statement contained in any subsequently filed document
which also is or is deemed to be incorporated by reference herein or therein modifies or supersedes such statement. Any statement
so modified or superseded shall not be deemed to constitute a part hereof, except as so modified or superseded.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in">&nbsp;</P>

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<P STYLE="font: bold 10pt Times New Roman Bold; margin: 0 0 12pt; text-indent: 0in">Item 8.&nbsp;&nbsp;&nbsp;Exhibits.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-family: Times New Roman, Times, Serif">
<TR>
    <TD STYLE="width: 12%; vertical-align: bottom; border-bottom: windowtext 1pt solid; font-size: 10pt; text-align: center">Exhibit No.</TD>
    <TD STYLE="width: 5%; vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 83%; vertical-align: bottom; border-bottom: windowtext 1pt solid; font-size: 10pt; text-align: center">Description</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 8pt; font-size: 10pt; text-align: center">4.1</TD>
    <TD STYLE="padding-top: 8pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-top: 8pt; font-size: 10pt">Amended and Restated Articles of Association of the Registrant, incorporated by reference to Exhibit 1.2 to Annual Report on Form 20-F for the year ended December 31, 2011<FONT STYLE="color: black">.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 8pt; font-size: 10pt; text-align: center">5.1</TD>
    <TD STYLE="padding-top: 8pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-top: 8pt; font-size: 10pt">Opinion of Naschitz, Brandes &amp; Co.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 8pt; font-size: 10pt; text-align: center">23.1</TD>
    <TD STYLE="padding-top: 8pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-top: 8pt; font-size: 10pt">Consent of Kost Forer Gabbay &amp; Kasierer, a member of Ernst &amp; Young Global.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 8pt; font-size: 10pt; text-align: center">23.2</TD>
    <TD STYLE="padding-top: 8pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-top: 8pt; font-size: 10pt">Consent of Naschitz, Brandes &amp; Co. (included in Exhibit&nbsp;5.1).</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 8pt; font-size: 10pt; text-align: center">24.1</TD>
    <TD STYLE="padding-top: 8pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-top: 8pt; font-size: 10pt">Power of Attorney (included in the signature page to this registration statement).</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 8pt; font-size: 10pt; text-align: center">99.1</TD>
    <TD STYLE="padding-top: 8pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-top: 8pt; font-size: 10pt">Amended and Restated Commtouch Software Ltd. 1999 Nonemployee Directors Stock Option Plan, incorporated by reference to Exhibit 99.1 to Registration Statement on Form S&ndash;8 No. 333&ndash;141177.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 8pt; font-size: 10pt; text-align: center">99.2</TD>
    <TD STYLE="padding-top: 8pt; font-size: 10pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-top: 8pt; font-size: 10pt; text-align: justify">Extension of Amended and Restated Commtouch Software Ltd. 1999 Non-Employee Directors Stock Option Plan, incorporated by reference to Exhibit 4.6 to Annual Report on Form 20-F for the year ended December 31, 2008.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 8pt; font-size: 10pt; text-align: center">99.3</TD>
    <TD STYLE="padding-top: 8pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-top: 8pt; font-size: 10pt">Commtouch Software Ltd. Amended and Restated Israeli Share Option Plan, incorporated by reference to Exhibit 99.3 to Registration Statement on Form S&ndash;8 No. 333&ndash;141177.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 8pt; font-size: 10pt; text-align: center">99.4</TD>
    <TD STYLE="padding-top: 8pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding-top: 8pt; font-size: 10pt">Commtouch Software Ltd. 2006 U.S. Stock Option Plan, incorporated by reference to Exhibit 99.4 to Registration Statement on Form S&ndash;8 No. 333&ndash;141177.</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in"><FONT STYLE="font-weight: normal"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: left"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: left"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: left"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: left"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center">SIGNATURES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized in
the City of Netanya, State of Israel, on the 29<SUP>th</SUP> day of March 2012.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">COMMTOUCH SOFTWARE LTD.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 65%">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 27%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD NOWRAP>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD NOWRAP>By:&nbsp;</TD>
    <TD STYLE="border-bottom: windowtext 1pt solid">/s/ Ron Ela</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD NOWRAP>&nbsp;</TD>
    <TD>Ron Ela</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD NOWRAP>&nbsp;</TD>
    <TD>Chief Financial Officer</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, this registration statement on Form S-8 has been signed below by the following persons in the capacities and on the
dates indicated. The undersigned officers and directors of the registrant hereby severally constitute and appoint Shlomi Yanai
and Ron Ela, and each of them, our true and lawful attorney-in-fact to sign for us and in our names in the capacities indicated
below any and all amendments or supplements, whether pre-effective or post-effective, to this registration statement on Form S-8
and to file the same, with exhibits thereto and other documents in connection therewith, with the Commission, granting unto each
of said attorneys, acting singly, full power and authority to do and perform each and every act and thing requisite or necessary
to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying
and confirming our signatures to said amendments to this registration statement signed by our said attorneys and all else that
said attorneys may lawfully do and cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 27%; text-indent: 0in; font-weight: bold; text-decoration: underline; text-align: center">Name</TD>
    <TD STYLE="width: 4%; text-indent: 0in; font-weight: bold; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 47%; text-indent: 0in; font-weight: bold; text-decoration: underline; text-align: center">Title</TD>
    <TD STYLE="width: 4%; text-indent: 0in; font-weight: bold; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 18%; text-indent: 0in; font-weight: bold; text-decoration: underline; text-align: center">Date</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 8pt; text-align: center">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: windowtext 1pt solid; text-align: center">/s/ Shlomi Yanai</TD>
    <TD STYLE="padding-right: -9pt; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="padding-right: -9pt; text-indent: 0in">Chief Executive Officer (Principal Executive Officer)</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; text-align: center">February 12, 2012</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Shlomi Yanai</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 8pt; text-align: center">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: windowtext 1pt solid; text-align: center">/s/Ron Ela</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="text-indent: 0in">Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer)</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; text-align: center">February 12, 2012</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Ron Ela</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 8pt; text-align: center">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: windowtext 1pt solid; text-indent: 0in; text-align: center">/s/Lior Samuelson</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Director, Chairman of the Board of Directors</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; text-align: center">February 12, 2012</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Lior Samuelson</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 8pt; text-align: center">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: windowtext 1pt solid; text-indent: 0in; text-align: center">/s/Yair Bar-Touv</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Director</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; text-align: center">February 12, 2012</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Yair Bar-Touv</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 8pt; text-align: center">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: windowtext 1pt solid; text-indent: 0in; text-align: center">/s/Hila Karah</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Director</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; text-align: center">February 12, 2012</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Hila Karah</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 8pt; text-align: center">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: windowtext 1pt solid; text-indent: 0in; text-align: center">/s/Aviv Raiz</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Director</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; text-align: center">February 12, 2012</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Aviv Raiz</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 8pt; text-align: center">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: windowtext 1pt solid; text-indent: 0in; text-align: center">/s/Yair Shamir</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Director</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; text-align: center">February 12, 2012</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Yair Shamir</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 8pt; text-align: center">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: windowtext 1pt solid; text-indent: 0in; text-align: center">/s/Lloyd E. Shefsky</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Director</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; text-align: center">February 12, 2012</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Lloyd E. Shefsky</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 8pt; text-align: center">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: windowtext 1pt solid; text-indent: 0in; text-align: center">/s/Todd Thomson</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Director</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; text-align: center">February 12, 2012</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">Todd Thomson</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 8pt; text-align: center">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; font-size: 8pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in">/s/James Hamilton</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in">James Hamilton</P></TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">Director</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in; text-align: center">February 16, 2012</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in">Commtouch Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD NOWRAP STYLE="width: 3%; vertical-align: top; border-bottom: windowtext 1pt solid; text-indent: 0in">By:&nbsp;</TD>
    <TD STYLE="width: 24%; vertical-align: top; border-bottom: windowtext 1pt solid; text-indent: 0in">/s/Ron Ela</TD>
    <TD STYLE="width: 4%; vertical-align: top; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="width: 47%; text-indent: 0in">Authorized Representative in the United States</TD>
    <TD STYLE="width: 4%; vertical-align: top; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="width: 18%; vertical-align: top; text-indent: 0in; text-align: center">February 12, 2012</TD></TR>
<TR>
    <TD NOWRAP COLSPAN="2" STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in">Name: Ron Ela</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in">Title: Chief Financial Officer</P></TD>
    <TD STYLE="vertical-align: top; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-indent: 0in">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-indent: 0in; text-align: center">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 0.25in; text-align: center">INDEX TO EXHIBITS</P>

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    <TD STYLE="width: 12%; vertical-align: bottom; border-bottom: windowtext 1pt solid; text-align: center">Exhibit No.</TD>
    <TD STYLE="width: 5%; vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 83%; vertical-align: bottom; border-bottom: windowtext 1pt solid; text-align: center">Description</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 8pt; text-align: center">4.1</TD>
    <TD STYLE="padding-top: 8pt">&nbsp;</TD>
    <TD STYLE="padding-top: 8pt">Amended and Restated Articles of Association of the Registrant, incorporated by reference to Exhibit 1.2 to Annual Report on Form 20-F for the year ended December 31, 2011<FONT STYLE="color: black">.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 8pt; text-align: center">5.1</TD>
    <TD STYLE="padding-top: 8pt">&nbsp;</TD>
    <TD STYLE="padding-top: 8pt">Opinion of Naschitz, Brandes &amp; Co.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 8pt; text-align: center">23.1</TD>
    <TD STYLE="padding-top: 8pt">&nbsp;</TD>
    <TD STYLE="padding-top: 8pt">Consent of Kost Forer Gabbay &amp; Kasierer, a member of Ernst &amp; Young Global.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 8pt; text-align: center">23.2</TD>
    <TD STYLE="padding-top: 8pt">&nbsp;</TD>
    <TD STYLE="padding-top: 8pt">Consent of Naschitz, Brandes &amp; Co. (included in Exhibit&nbsp;5.1).</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 8pt; text-align: center">24.1</TD>
    <TD STYLE="padding-top: 8pt">&nbsp;</TD>
    <TD STYLE="padding-top: 8pt">Power of Attorney (included in the signature page to this registration statement).</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 8pt; text-align: center">99.1</TD>
    <TD STYLE="padding-top: 8pt">&nbsp;</TD>
    <TD STYLE="padding-top: 8pt">Amended and Restated Commtouch Software Ltd. 1999 Nonemployee Directors Stock Option Plan, incorporated by reference to Exhibit 99.1 to Registration Statement on Form S&ndash;8 No. 333&ndash;141177.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 8pt; text-align: center">99.2</TD>
    <TD STYLE="padding-top: 8pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="padding-top: 8pt; text-align: justify">Extension of Amended and Restated Commtouch Software Ltd. 1999 Non-Employee Directors Stock Option Plan, incorporated by reference to Exhibit 4.6 to Annual Report on Form 20-F for the year ended December 31, 2008.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 8pt; text-align: center">99.3</TD>
    <TD STYLE="padding-top: 8pt">&nbsp;</TD>
    <TD STYLE="padding-top: 8pt">Commtouch Software Ltd. Amended and Restated Israeli Share Option Plan, incorporated by reference to Exhibit 99.3 to Registration Statement on Form S&ndash;8 No. 333&ndash;141177.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 8pt; text-align: center">99.4</TD>
    <TD STYLE="padding-top: 8pt">&nbsp;</TD>
    <TD STYLE="padding-top: 8pt">Commtouch Software Ltd. 2006 U.S. Stock Option Plan, incorporated by reference to Exhibit 99.4 to Registration Statement on Form S&ndash;8 No. 333&ndash;141177.</TD></TR>
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As filed with the Securities and Exchange Commission
on March 29, 2012
Registration No. 333-____
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
S-8
REGISTRATION
STATEMENT
UNDER
THE SECURITIES ACT OF 1933
COMMTOUCH SOFTWARE LTD.
(Exact name of registrant as specified
in its charter)
Israel
(State or other jurisdiction of
incorporation or organization)
Not applicable
(I.R.S. Employer
Identification No.)
4A
        Hazaron Street
Poleg Industrial Park, P.O. Box 8511
Netanya, 42504, Israel
(Address of principal executive offices)
N/A
(Zip Code)
Amended and Restated Commtouch Software Ltd.
1999 Nonemployee Directors Stock Option Plan,
Amended and Restated Israeli Share Option Plan
and
2006 U.S. Stock Option Plan
(Full title of the plans)
Ron Ela
Commtouch Inc.
292 Gibraltar Drive, Suite 107
Sunnyvale, California 94089
(Name and Agent for Service)
(650) 864-2000
(Telephone Number, Including Area Code, of Agent
for Service)
Copies to:
Gary Davis
VP, General Counsel & Secretary
Commtouch Inc.
292 Gibraltar Drive, Suite 107
Sunnyvale, California 94089
Tel: (650) 864-2000
Fax: (650) 864-2006
Aaron M. Lampert
Naschitz, Brandes & Co.
5 Tuval Street
Tel Aviv 67897 Israel
Tel: 972-3-623-5000
Fax: 972-3-623-5005
Howard E. Berkenblit
Z.A.G/S&W LLP
One Post Office Square
Boston, MA 02109
Tel: (617) 338-2800
Fax: (617) 338-2880
Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated
filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act
Large accelerated filer
☐
Accelerated
filer
☐
Non-accelerated filer
☒
(do not check if smaller reporting company)   Smaller Reporting Company
☐
CALCULATION OF REGISTRATION FEE
Title of Securities
To Be Registered
Amount To
Be Registered (1)
Proposed
Maximum Offering
Price Per Share (2)
Proposed
Maximum Aggregate
Offering Price (2)
Amount of
Registration Fee
Ordinary Shares Issuable Under the Amended and Restated Commtouch Software Ltd. 1999 Nonemployee Directors Stock Option Plan, Amended and Restated Israeli Share Option Plan and 2006 U.S. Stock Option Plan, NIS 0.15 Nominal Value
1,500,000
$2.975
$4,462,500
$511.40
(1)
Pursuant to Rule 416(a) and (b) under the Securities Act of 1933, as amended, this Registration Statement shall also cover any additional ordinary shares which become issuable by reason of any stock dividend, stock split, recapitalization or other similar transaction which results in an increase in the number of the outstanding ordinary shares.  Pursuant to General Instruction E of Form S-8, the contents of Registration Statement No. 333-94995 (filed January 20, 2000), Registration No. 333-65532 (filed July 20, 2001), Registration No. 333-141177 (filed March 9, 2007), Registration No. 333-151929 (filed June 25, 2008), Registration No. 333-162104 (filed September 24, 2009) and Registration No. 333-174748 (filed June 7, 2011) are incorporated by reference.  The shares registered hereby may be issued under any of the three plans indicated, in any combination, not to exceed 1,500,000 shares in the aggregate under all three plans.
(2)
The proposed maximum offering price per share and the proposed maximum aggregate offering price have been estimated solely for the purpose of calculating the amount of the registration fee on the basis of the average of the high and low prices as reported for an ordinary share on the Nasdaq Capital Market on March 28, 2012 pursuant to Rule 457(h)(1) and 457(c).
The Registration Statement shall become effective
upon filing in accordance with Rule 462 under the Securities Act.
Pursuant to Rule 429 of the General Rules and
Regulations under the Securities Act, the prospectuses that are a part of this Registration Statement will be used in connection
with the offer and sale of Ordinary Shares of the Registrant previously registered under the Registrant's Registration Statements
on Form S-8 (Registration Nos. 333-94995, 333-65532, 333-141177, 333-151929, 333-162104 and 333-174748).
EXPLANATORY NOTE
We are filing this Registration Statement
on Form S-8 to register an additional 1,500,000 Ordinary Shares for issuance under the Commtouch Software Ltd. Amended and Restated
Israeli Share Option Plan, the Commtouch Software Ltd. 2006 U.S. Stock Option Plan and the Amended and Restated Commtouch Software
Ltd. 1999 Nonemployee Directors Stock Option Plan.
In accordance
with General Instruction E of Form S-8, the contents of the Registrant's Registration Statements on Form S-8 (Registration
No. 333-94995 (filed January 20, 2000), Registration No. 333-65532 (filed July 20, 2001), Registration No. 333-141177 (filed March
9, 2007),
Registration No. 333-151929 (filed June 25,
2008)
,
Registration No. 333-162104 (filed September 24,
2009)
and Registration No. 333-174748 (filed June 7, 2011))
are incorporated herein by reference and the information required by Part II is omitted, except
as supplemented by the information set forth below.
PART II
INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT
Item 3.   Incorporation of Documents
by Reference.
The following documents filed by the Registrant
with the Securities and Exchange Commission (the "Commission") are hereby incorporated by reference in this Registration
Statement:
(a)
Our Annual Report on Form 20-F for the fiscal year ended December 31, 2011; and
(b)
The description of our ordinary shares contained in the registration statement on Form 8-A under the Securities Exchange
Act of 1934, as amended (the "Exchange Act") as filed with the Commission on June 25, 1999, and any subsequent amendment
or report filed for the purpose of updating this description.
In addition, all subsequent annual reports filed
on Form 20-F prior to the termination of this offering are incorporated by reference into this registration statement. Also, we
may incorporate by reference our future reports on Form 6-K by stating in those Forms that they are being incorporated by reference
into this registration statement.
All documents subsequently filed by the Registrant
pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act after the date of this registration statement and prior to the
filing of a post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities
then remaining unsold, are deemed to be incorporated by reference into this registration statement and to be part hereof from the
respective dates of filing of such documents. Any statement contained in this registration statement or in a document incorporated
by reference shall be deemed modified or superseded to the extent that a statement contained in any subsequently filed document
which also is or is deemed to be incorporated by reference herein or therein modifies or supersedes such statement. Any statement
so modified or superseded shall not be deemed to constitute a part hereof, except as so modified or superseded.
1
Item 8.   Exhibits.
Exhibit No.
Description
4.1
Amended and Restated Articles of Association of the Registrant, incorporated by reference to Exhibit 1.2 to Annual Report on Form 20-F for the year ended December 31, 2011
.
5.1
Opinion of Naschitz, Brandes & Co.
23.1
Consent of Kost Forer Gabbay & Kasierer, a member of Ernst & Young Global.
23.2
Consent of Naschitz, Brandes & Co. (included in Exhibit 5.1).
24.1
Power of Attorney (included in the signature page to this registration statement).
99.1
Amended and Restated Commtouch Software Ltd. 1999 Nonemployee Directors Stock Option Plan, incorporated by reference to Exhibit 99.1 to Registration Statement on Form S–8 No. 333–141177.
99.2
Extension of Amended and Restated Commtouch Software Ltd. 1999 Non-Employee Directors Stock Option Plan, incorporated by reference to Exhibit 4.6 to Annual Report on Form 20-F for the year ended December 31, 2008.
99.3
Commtouch Software Ltd. Amended and Restated Israeli Share Option Plan, incorporated by reference to Exhibit 99.3 to Registration Statement on Form S–8 No. 333–141177.
99.4
Commtouch Software Ltd. 2006 U.S. Stock Option Plan, incorporated by reference to Exhibit 99.4 to Registration Statement on Form S–8 No. 333–141177.
2
SIGNATURES
Pursuant to the requirements of the Securities
Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized in
the City of Netanya, State of Israel, on the 29
th
day of March 2012.
COMMTOUCH SOFTWARE LTD.
By:
/s/ Ron Ela
Ron Ela
Chief Financial Officer
Pursuant to the requirements of the Securities
Act of 1933, this registration statement on Form S-8 has been signed below by the following persons in the capacities and on the
dates indicated. The undersigned officers and directors of the registrant hereby severally constitute and appoint Shlomi Yanai
and Ron Ela, and each of them, our true and lawful attorney-in-fact to sign for us and in our names in the capacities indicated
below any and all amendments or supplements, whether pre-effective or post-effective, to this registration statement on Form S-8
and to file the same, with exhibits thereto and other documents in connection therewith, with the Commission, granting unto each
of said attorneys, acting singly, full power and authority to do and perform each and every act and thing requisite or necessary
to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying
and confirming our signatures to said amendments to this registration statement signed by our said attorneys and all else that
said attorneys may lawfully do and cause to be done by virtue hereof.
Name
Title
Date
/s/ Shlomi Yanai
Chief Executive Officer (Principal Executive Officer)
February 12, 2012
Shlomi Yanai
/s/Ron Ela
Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer)
February 12, 2012
Ron Ela
/s/Lior Samuelson
Director, Chairman of the Board of Directors
February 12, 2012
Lior Samuelson
/s/Yair Bar-Touv
Director
February 12, 2012
Yair Bar-Touv
/s/Hila Karah
Director
February 12, 2012
Hila Karah
/s/Aviv Raiz
Director
February 12, 2012
Aviv Raiz
/s/Yair Shamir
Director
February 12, 2012
Yair Shamir
/s/Lloyd E. Shefsky
Director
February 12, 2012
Lloyd E. Shefsky
/s/Todd Thomson
Director
February 12, 2012
Todd Thomson
/s/James Hamilton
James Hamilton
Director
February 16, 2012
Commtouch Inc.
By:
/s/Ron Ela
Authorized Representative in the United States
February 12, 2012
Name: Ron Ela
Title: Chief Financial Officer
3
INDEX TO EXHIBITS
Exhibit No.
Description
4.1
Amended and Restated Articles of Association of the Registrant, incorporated by reference to Exhibit 1.2 to Annual Report on Form 20-F for the year ended December 31, 2011
.
5.1
Opinion of Naschitz, Brandes & Co.
23.1
Consent of Kost Forer Gabbay & Kasierer, a member of Ernst & Young Global.
23.2
Consent of Naschitz, Brandes & Co. (included in Exhibit 5.1).
24.1
Power of Attorney (included in the signature page to this registration statement).
99.1
Amended and Restated Commtouch Software Ltd. 1999 Nonemployee Directors Stock Option Plan, incorporated by reference to Exhibit 99.1 to Registration Statement on Form S–8 No. 333–141177.
99.2
Extension of Amended and Restated Commtouch Software Ltd. 1999 Non-Employee Directors Stock Option Plan, incorporated by reference to Exhibit 4.6 to Annual Report on Form 20-F for the year ended December 31, 2008.
99.3
Commtouch Software Ltd. Amended and Restated Israeli Share Option Plan, incorporated by reference to Exhibit 99.3 to Registration Statement on Form S–8 No. 333–141177.
99.4
Commtouch Software Ltd. 2006 U.S. Stock Option Plan, incorporated by reference to Exhibit 99.4 to Registration Statement on Form S–8 No. 333–141177.