July 11, 2011
Comment Letter - HDFC Bank Limited Form 20-F for Fiscal Year
Ended March 31, 2010, Filed September 30, 2010, File No. 001-15216
Dear Ms. Hunsaker:
We acknowledge receipt of your comment letter dated June 24, 2011 relating to HDFC Bank Limited’s Form 20-F for Fiscal Year Ended March 31, 2010 filed September 30, 2010.
As discussed with Rebecca Lindsey of the Staff, we submit this letter as confirmation that we intend to respond to your comment letter on or before August 11, 2011.
Please do not hesitate to contact me directly at 212-474-1678 or by email at craglan@cravath.com if you have any questions or if I can be of any further assistance.
| Yours sincerely, |
/s/ Christine Raglan |
| Christine Raglan |
BY EDGAR
Stephanie L. Hunsaker
Senior Assistant Chief Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
Washington, D.C. 20549
United States