May 16, 2018
VIA EDGAR
John Reynolds
Assistant Director
Office of Beverages, Apparel and Mining
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Turquoise Hill Resources Ltd. |
Form 40-F for the Fiscal Year Ended December 31, 2017
Filed March 15, 2018
File No. 001-32403
Dear Mr. Reynolds:
Turquoise Hill Resources Ltd. (the “Company”) hereby acknowledges receipt of the comment letter dated May 7, 2018 (the “Comment Letter”) from the staff (the “Staff”) of the Securities and Exchange Commission concerning the above captioned Form 40-F.
The Company intends to file its written response to the Comment Letter no later than June 5, 2018. Please contact Luke Colton at (801) 204-2769 or Rob Russell-Smith at (801) 204-2959, should you have any questions or comments regarding this letter.
Very truly yours,
/s/ Luke Colton
Luke Colton
Chief Financial Officer
Turquoise Hill Resources Ltd.
| cc: | George K. Schuler, Pam Howell Securities and Exchange Commission |
Turquoise Hill Resources Ltd. Turquoisehill.com | Suite 354-200 Granville Street Vancouver, BC, Canada V6C 1S4 | Telephone + 1 604 688 5755 Toll Free + 1 877 288 6975 | info@turquoisehill.com |