SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549
                                 --------------

                                  SCHEDULE 13D
                                 (RULE 13D-101)

             INFORMATION TO BE INCLUDED IN STATEMENTS FILED PURSUANT
            TO RULE 13D-1(A) AND AMENDMENTS THERETO FILED PURSUANT TO
                                  RULE 13D-2(A)



                            Fortissimo Acquisition Corp.
                                 --------------
                                (Name of Issuer)

                   Units, each consisting of one share of Common Stock,
                   par value $0.0001 per share, and two warrants to purchase
                   one share of Common Stock

                         (Title of Class of Securities)

                                    34958F206
                                    ---------
                                 (CUSIP Number)

                                 Paul D. Sonkin
                           Hummingbird Management, LLC
                           460 Park Avenue, 12th Floor
                            New York, New York 10022
                                212 750-7117
                            ------------------------
                  (Name, Address and Telephone Number of Person
                Authorized to Receive Notices and Communications)

                                October 12, 2006
                                -----------------
             (Date of Event Which Requires Filing of This Statement)

     If the filing  person has  previously  filed a statement on Schedule 13G to
report the  acquisition  that is the subject of this Schedule 13D, and is filing
this  schedule  because  of Rule  13d-1(e),  13d-1(f)  or  13d-1(g),  check  the
following box /_/.

     Note.  Schedules  filed in paper format shall include a signed original and
five copies of the schedule, including all exhibits. See Rule 13d-7(b) for other
parties to whom copies are to be sent.



--------
1   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 disclosures provided in a prior cover page.

     The  information  required on 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 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).


------------------------                            ----------------------------
CUSIP No. 34958F206                13D                        Page 2 of 11 Pages
------------------------                            ----------------------------




================================================================================
     1         NAME OF REPORTING PERSONS S.S. OR
               I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)

                           Hummingbird Management, LLC
                               IRS No. 13-4082842
--------------------------------------------------------------------------------
     2         CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*         (a) / /
                                                                         (b) /x/
--------------------------------------------------------------------------------
     3         SEC USE ONLY

--------------------------------------------------------------------------------
     4         SOURCE OF FUNDS
                     OO
--------------------------------------------------------------------------------
     5         CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
               PURSUANT TO ITEM 2(d) OR 2(e)                                 / /
--------------------------------------------------------------------------------
     6         CITIZENSHIP OR PLACE OF ORGANIZATION

                     DELAWARE
--------------------------------------------------------------------------------
  NUMBER OF        7      SOLE VOTING POWER
   UNITS
BENEFICIALLY                    460,000
  OWNED BY
    EACH
  REPORTING
 PERSON WITH   -----------------------------------------------------------------
                   8      SHARED VOTING POWER

                               -0-
               -----------------------------------------------------------------
                   9      SOLE DISPOSITIVE POWER

                               460,000
               -----------------------------------------------------------------
                  10      SHARED DISPOSITIVE POWER

                               -0-
--------------------------------------------------------------------------------
     11        AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING
               PERSON

                     460,000
--------------------------------------------------------------------------------
     12        CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN
               UNITS                                               / /
--------------------------------------------------------------------------------
     13        PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

                     9.4%
--------------------------------------------------------------------------------
     14        TYPE OF REPORTING PERSON*

                     OO
================================================================================



------------------------                            ----------------------------
CUSIP No. 34958F206                13D                        Page 3 of 11 Pages
------------------------                            ----------------------------




================================================================================
     1         NAME OF REPORTING PERSONS S.S. OR
               I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)

                                 Paul D. Sonkin
--------------------------------------------------------------------------------
     2         CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*         (a) / /
                                                                         (b) /x/
--------------------------------------------------------------------------------
     3         SEC USE ONLY

--------------------------------------------------------------------------------
     4         SOURCE OF FUNDS
                     OO
--------------------------------------------------------------------------------
     5         CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
               PURSUANT TO ITEM 2(d) OR 2(e)                                 / /
--------------------------------------------------------------------------------
     6         CITIZENSHIP OR PLACE OF ORGANIZATION

                     UNITED STATES
--------------------------------------------------------------------------------
  NUMBER OF        7      SOLE VOTING POWER
   UNITS
BENEFICIALLY                    460,000
  OWNED BY
    EACH
  REPORTING
 PERSON WITH   -----------------------------------------------------------------
                   8      SHARED VOTING POWER

                               -0-
               -----------------------------------------------------------------
                   9      SOLE DISPOSITIVE POWER

                               460,000
               -----------------------------------------------------------------
                  10      SHARED DISPOSITIVE POWER

                               -0-
--------------------------------------------------------------------------------
     11        AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING
               PERSON

                     460,000
--------------------------------------------------------------------------------
     12        CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN
               UNITS*                                               / /
--------------------------------------------------------------------------------
     13        PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

                     9.4%
--------------------------------------------------------------------------------
     14        TYPE OF REPORTING PERSON

                     OO
================================================================================

 .

------------------------                            ----------------------------
CUSIP No. 34958F206                13D                        Page 4 of 11 Pages
------------------------                            ----------------------------




================================================================================
     1         NAME OF REPORTING PERSONS S.S. OR
               I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)

                           Hummingbird Capital, LLC

--------------------------------------------------------------------------------
     2         CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*         (a) / /
                                                                         (b) /x/
--------------------------------------------------------------------------------
     3         SEC USE ONLY

--------------------------------------------------------------------------------
     4         SOURCE OF FUNDS
                     OO
--------------------------------------------------------------------------------
     5         CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
               PURSUANT TO ITEM 2(d) OR 2(e)                                 / /
--------------------------------------------------------------------------------
     6         CITIZENSHIP OR PLACE OF ORGANIZATION

                     DELAWARE
--------------------------------------------------------------------------------
  NUMBER OF        7      SOLE VOTING POWER
   UNITS
BENEFICIALLY                    460,000
  OWNED BY
    EACH
  REPORTING
 PERSON WITH   -----------------------------------------------------------------
                   8      SHARED VOTING POWER

                               -0-
               -----------------------------------------------------------------
                   9      SOLE DISPOSITIVE POWER

                               460,000
               -----------------------------------------------------------------
                  10      SHARED DISPOSITIVE POWER

                               -0-
--------------------------------------------------------------------------------
     11        AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING
               PERSON

                     460,000
--------------------------------------------------------------------------------
     12        CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN
               UNITS                                               / /
--------------------------------------------------------------------------------
     13        PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

                     9.4%
--------------------------------------------------------------------------------
     14        TYPE OF REPORTING PERSON

                     OO
================================================================================


------------------------                            ----------------------------
CUSIP No. 34958F206                13D                        Page 5 of 11 Pages
------------------------                            ----------------------------




================================================================================
     1         NAME OF REPORTING PERSONS S.S. OR
               I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)

                           Hummingbird Value Fund, L.P.
--------------------------------------------------------------------------------
     2         CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*         (a) / /
                                                                         (b) /X/
--------------------------------------------------------------------------------
     3         SEC USE ONLY

--------------------------------------------------------------------------------
     4         SOURCE OF FUNDS
                     WC
--------------------------------------------------------------------------------
     5         CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
               PURSUANT TO ITEM 2(d) OR 2(e)                                 / /
--------------------------------------------------------------------------------
     6         CITIZENSHIP OR PLACE OF ORGANIZATION

                     DELAWARE
--------------------------------------------------------------------------------
  NUMBER OF        7      SOLE VOTING POWER
   UNITS
BENEFICIALLY                   333,000
  OWNED BY
    EACH
  REPORTING
 PERSON WITH   -----------------------------------------------------------------
                   8      SHARED VOTING POWER

                               -0-
               -----------------------------------------------------------------
                   9      SOLE DISPOSITIVE POWER

                               333,000
               -----------------------------------------------------------------
                  10      SHARED DISPOSITIVE POWER

                               -0-
--------------------------------------------------------------------------------
     11        AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING
               PERSON

                     333,000
--------------------------------------------------------------------------------
     12        CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN
               UNITS                                               / /
--------------------------------------------------------------------------------
     13        PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

                     6.8%
--------------------------------------------------------------------------------
     14        TYPE OF REPORTING PERSON

                     LP
================================================================================




------------------------                            ----------------------------
CUSIP No. 34958F206                13D                        Page 6 of 11 Pages
------------------------                            ----------------------------




================================================================================
     1         NAME OF REPORTING PERSONS S.S. OR
               I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)

                           Hummingbird Microcap Value Fund, L.P.
--------------------------------------------------------------------------------
     2         CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*         (a) / /
                                                                         (b) /X/
--------------------------------------------------------------------------------
     3         SEC USE ONLY

--------------------------------------------------------------------------------
     4         SOURCE OF FUNDS
                     WC
--------------------------------------------------------------------------------
     5         CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED
               PURSUANT TO ITEM 2(d) OR 2(e)                                 / /
--------------------------------------------------------------------------------
     6         CITIZENSHIP OR PLACE OF ORGANIZATION

                     DELAWARE
--------------------------------------------------------------------------------
  NUMBER OF        7      SOLE VOTING POWER
   UNITS
BENEFICIALLY                    127,000
  OWNED BY
    EACH
  REPORTING
 PERSON WITH   -----------------------------------------------------------------
                   8      SHARED VOTING POWER

                               -0-
               -----------------------------------------------------------------
                   9      SOLE DISPOSITIVE POWER

                               127,000
               -----------------------------------------------------------------
                  10      SHARED DISPOSITIVE POWER

                               -0-
--------------------------------------------------------------------------------
     11        AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING
               PERSON

                     127,000
--------------------------------------------------------------------------------
     12        CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN
               UNITS*                                               / /
--------------------------------------------------------------------------------
     13        PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)

                     2.6%
--------------------------------------------------------------------------------
     14        TYPE OF REPORTING PERSON

                     LP
================================================================================




------------------------                            ----------------------------
CUSIP No. 34958F206                13D                        Page 7 of 11 Pages
------------------------                            ----------------------------

          The following  constitutes  the Schedule 13D filed by the  undersigned
(the "Schedule 13D").

ITEM 1    SECURITY AND ISSUER

          Title of Class of Securities

           Units, ("Units") each consisting of one share of Common Stock,
           par value $0.0001 per share, and two warrants to purchase
           one share of Common Stock

          Name and Address of Issuer

               Fortisssimo Acquisition Corp (the "Company" or the "Issuer")
               14 Hamelacha Street
               Park Afek, Rosh Ha'ayin LC
               Israel 48091



ITEM 2    IDENTITY AND BACKGROUND

          This  statement is being filed by Hummingbird  Management,  LLC,
a   Delaware   limited liability company("Hummingbird"), whose principal
business and principal office address is460 Park  Avenue,  12th Floor,  New
York,  New York 10022.  Hummingbird  acts as investment  manager to The
Hummingbird  Value  Fund,  L.P.  ("HVF") and to The Hummingbird  Microcap
Value Fund,  L.P. (the  "Microcap  Fund"), and  has the sole investment
discretion and voting authority with respect to the investments owned of
record by each of HVF and Microcap  Fund. Accordingly,  Hummingbird  may
be deemed for purposes of Rule 13d-3 of the Securities and Exchange Act
of 1934, as amended ("Rule  13d-3"),  to be the beneficial  owner of the
UNITS owned by HVF and Microcap Fund.The managing member of Hummingbird
is Paul Sonkin. Mr. Sonkin is also the  managing  member of  Hummingbird
Capital,  LLC,  a Delaware  limited  liability  company ("HC"), and
together with Hummingbird, HVF, Microcap Fund,and Mr. Sonkin, the
"Reporting  Persons"), the general partner of each of HVF and Microcap Fund.

          Both HVF and Microcap Fund are Delaware limited partnerships whose
principal business and principal office address is 460 Park Avenue,  12th
Floor, New York, New York, 10022 and whose  principal business is investing
in securities in order to achieve its investment objectives.

          Mr.  Sonkin is a citizen  of the  United  States  and HC is a
Delaware limited  liability  company.  The  principal  business of Mr. Sonkin
is acting a managing member of each of Hummingbird  and HC. The principal
business of HC is acting as general partner of each of HVF, and Microcap Fund.
The principal office address of each of Mr. Sonkin and HC is 460 Park Avenue,
12th Floor, New York, New York 10022.

          During the past five years none of Hummingbird, HVF, Microcap Fund,
Mr. Sonkin or HC has been convicted in a criminal proceeding  (excluding
traffic violations or similar misdemeanors) or has been a party to a civil
proceeding of a judicial or administrative  body of competent jurisdiction
and as a result of which any of the  foregoing  was or is subject to a
judgment, decree or final order enjoining future  violations of, or
prohibiting or mandatingactivities subject to, Federal or State  securities
laws, or finding any violation with respect to such laws.

------------------------                            ----------------------------
CUSIP No. 34958F206                13D                        Page 8 of 11 Pages
------------------------                            ----------------------------



ITEM 3    SOURCE AND AMOUNT OF FUNDS OR OTHER CONSIDERATION

          As of October 26, 2006,  Hummingbird  has caused HVF and Microcap Fund
to invest approximately $1,998,015, and $762,015, respectively, in the Units of
the Issuer using their working capital.

ITEM 4    PURPOSE OF TRANSACTION

          The Units were acquired for investment purposes. However, Hummingbird
may hold discussions with various  parties,  including,  but not limited to, the
Issuer's management, its board of directors and other shareholders on a variety
of possible subjects  regarding ways to increase  shareholder value. Some of the
suggestions Hummingbird might make could affect control of the Issuer and/or may
relate to the following: the merger, acquisition or liquidation of the Issuer to
third  parties,  the sale or transfer of assets of the Issuer to third  parties,
operational matters, a change in the board of directors or the management of the
Issuer, a change in the present  capitalization or dividend policy of the Issuer
or a change in the Issuer's charter or by-laws. Hummingbird intends to pay close
attention to  developments  at and  pertaining  to the Issuer,  and,  subject to
market conditions and other factors deemed relevant by Hummingbird,  Hummingbird
may, directly or indirectly, purchase additional Units of the Issuer or dispose
of some or such  Units in  open-market  transaction  or  privately  negotiated
transactions. The Reporting Persons have no present plan or proposal which would
relate to or result in any of the matters set forth in  subparagraphs  (a) - (j)
of Item 4 of Schedule 13D except as set forth herein or such as would occur upon
completion of any of the actions discussed above.

ITEM 5    INTEREST IN SECURITIES OF THE ISSUER

          (a) As investment manager of HVF and Microcap Fund,
Hummingbird may be deemed to have the sole voting and investment
authority over the Units owned by HVF and  Microcap  Fund,
for purposes of Rule 13d-3 under the  Securities Exchange  Act of 1934, as
amended  ("Rule  13d-3"),  may be  deemed  to be the beneficial  owner of
460,000  Units representing  approximately 9.4% of the  outstanding Units
of the Issuer (based upon  4,868,334 Units outstanding as of
October 25, 2006,  as reported  on Form 8-K filed October 25, 2006.)
Hummingbird disclaims any beneficial ownership of the Units covered by
this Statement.

          Mr. Sonkin, as the managing member and control person of Hummingbird,
may be deemed to have the sole voting and  investment  authority over the Units
beneficially owned by Hummingbird and, for purposes of Rule 13d-3, may be deemed
to be the beneficial owner of 460,000  Units representing  approximately 9.4%
of the  outstanding Units of the Issuer. Mr. Sonkin disclaims any beneficial
ownership of the Units covered by this Statement.

------------------------                            ----------------------------
CUSIP No. 34958F206                13D                       Page  9 of 11 Pages
------------------------                            ----------------------------

          HC, as the general  partner of each of HVF and Microcap Fund,
Hummingbird may be deemed to have the sole voting and investment
authority over the Units owned by HVF and  Microcap  Fund,
for purposes of Rule 13d-3 under the  Securities Exchange  Act of 1934, as
amended  ("Rule  13d-3"),  may be  deemed  to be the beneficial  owner of
460,000  Units representing  approximately 9.4% of the  outstanding Units
of the Issuer (based upon  4,868,334 Units outstanding as of
October 25, 2006,  as reported  on Form 8-K filed October 25, 2006.) HC
disclaims any beneficial ownership of the Units covered by this Statement.

          HVF is the beneficial owner of 333,000 UNITS or 6.8%  of the
outstanding Units of the Issuer.

          Microcap Fund is the beneficial owner of 127,000  UNITS or 2.6%
of the outstanding Units of the Issuer.


          (c) Hummingbird caused HVF to effect transactions in the Units during
the past 60 days as set forth below:



                                              NUMBER OF
   DATE              TYPE                      UNITS         PRICE/SHARE
   ----              ----                      ------         -----------
                                                      
10/12/2006	initial public offering		333,000		6.000






          Hummingbird caused the Microcap Fund to effect transactions in the
UNITS during the past 60 days as set forth below:

                                     NUMBER OF


                                              NUMBER OF
   DATE              TYPE                      UNITS         PRICE/SHARE
   ----              ----                      ------         -----------
                                                      
10/12/2006	initial public offering		127,000		6.000



------------------------                            ----------------------------
CUSIP No. 34958F206                13D                       Page 10 of 11 Pages
------------------------                            ----------------------------




           (d)         Inapplicable.

           (e)         Inapplicable.




ITEM 6   Inapplicable

ITEM 7   MATERIAL TO BE FILED AS EXHIBITS

         Exhibit     Exhibit
         No.         Description
         ---     ---------------------------------------------------------------

         1       Joint  Filing  Agreement  dated  October 26, 2006 by and among
                 Hummingbird Management,  LLC,  Hummingbird Value Fund, L.P.,
		 Hummingbird Mircocap Value Fund, L.P., Hummingbird
                 Capital,  LLC. and Paul Sonkin.


                                   SIGNATURES

          After reasonable  inquiry and to the best of our knowledge and belief,
we certify that the  information  set forth in this statement is true,  complete
and correct.


Dated: October 26, 2006           HUMMINGBIRD MANAGEMENT, LLC


                                   By: /s/ Paul D. Sonkin
                                       ---------------------------------
                                       Name: Paul D. Sonkin
                                       Title: Managing Member


                                    /s/ Paul D. Sonkin
                                   -------------------------------------
                                   PAUL D. SONKIN


                                   HUMMINGBIRD VALUE FUND, L.P.

                                   By: Hummingbird Capital, LLC

                                   By: /s/ Paul D. Sonkin
                                       ---------------------------------
                                       Name: Paul D. Sonkin
                                       Title: Managing Member

                                   HUMMINGBIRD MICROCAP VALUE
                                   FUND, L.P.

                                   By: Hummingbird Capital, LLC

                                   By: /s/ Paul D. Sonkin
                                       ---------------------------------
                                       Name: Paul D. Sonkin
                                       Title: Managing Member



                                   HUMMINGBIRD CAPITAL, LLC
                                   (f/k/a Morningside Capital, LLC)


                                   By: /s/ Paul D. Sonkin
                                       ---------------------------------
                                       Name: Paul D. Sonkin
                                       Title: Managing Member







------------------------                            ----------------------------
CUSIP No. 34958F206                13D                       Page 11 of 11 Pages
------------------------                            ----------------------------



                             JOINT FILING AGREEMENT

          In accordance with Rule 13d-1(k)(1)(iii) under the Securities Exchange
Act of 1934,  as amended,  the persons  named below agree to the joint filing on
behalf of each of them of a Statement  on Schedule  13D dated  October 26, 2006
(including  amendments  thereto)  with respect to the Units of Fortissimo
Acquisition Corp. This Joint Filing Agreement shall be filed as an Exhibit
to such Statement.

Dated: October 26, 2006          HUMMINGBIRD MANAGEMENT, LLC
                                   (f/k/a Morningside Value Investors, LLC)


                                   By: /s/ Paul D. Sonkin
                                       ---------------------------------
                                       Name: Paul D. Sonkin
                                       Title: Managing Member


                                   HUMMINGBIRD VALUE FUND, L.P.

                                   By: Hummingbird Capital, LLC

                                   By: /s/ Paul D. Sonkin
                                       ---------------------------------
                                       Name: Paul D. Sonkin
                                       Title: Managing Member

                                   HUMMINGBIRD MICROCAP VALUE
                                   FUND, L.P.

                                   By: Hummingbird Capital, LLC

                                   By: /s/ Paul D. Sonkin
                                       ---------------------------------
                                       Name: Paul D. Sonkin
                                       Title: Managing Member



                                   HUMMINGBIRD CAPITAL, LLC
                                   (f/k/a Morningside Capital, LLC)


                                   By: /s/ Paul D. Sonkin
                                       ---------------------------------
                                       Name: Paul D. Sonkin
                                       Title: Managing Member


                                   By: /s/ Paul D. Sonkin
                                       ---------------------------------
                                       Name: Paul D. Sonkin