This study is partial replication of (Siponen et al., 2012)study on the effects of neutralization, shame, and moral beliefs on software piracy. The Information Systems discipline has outlined the importance of replication studies in a replication manifesto(Dennis & Valacich, 2014). The primary objective of Siponen et al. study was to examine which neutralization techniques most strongly influence software piracy. They developed and tested a model composed of all the seven neutralization techniques, but only two, appeal to higher loyalties, and condemn the condemners were found to be significant. In our study, all but one neutralization technique, denial of victim, strongly predict software piracy intentions.