April 29, 2010
HDFC Bank Limited
Form 20-F for the Fiscal Year Ended March 31, 2009
Filed September 30, 2009
File No. 001-15216
Dear Mr. Clampitt:
On behalf of HDFC Bank Limited (“HDFC”), we acknowledge receipt of your comment letter dated April 16, 2010 relating to HDFC’s Annual Report on Form 20-F for the fiscal year ended March 31, 2009. As discussed, we submit this letter as confirmation that HDFC intends to respond to your comment letter on or before May 28, 2010 because HDFC had until recently needed to focus on its annual process of closing its accounts. Please contact us or HDFC if you have any further questions.
| Very truly yours, |
| /s/ Christine Raglan |
| Christine Raglan |
Mr. Michael R. Clampitt
Senior Attorney
Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549
United States
BY FACSIMILE
Copy to:
Mr. Sanjay Dongre
Executive Vice President (Legal) and Company Secretary
HDFC Bank Limited
2nd Floor, Process House
Kamala Mills Compound
Senapati Bapat Marg, Lower Parel
Mumbai 400 013 India