August 14, 2018
VIA EDGAR
Rufus Decker
Accounting Branch Chief
Office of Beverages, Apparel, and Mining
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Yamana Gold Inc.
Form 40-F for Fiscal Year Ended December 31, 2017
Filed March 29, 2018
File No. 001-31880
Dear Mr. Decker:
On behalf of our client, Yamana Gold Inc. (the “Company”), reference is made to your letter dated August 13, 2018 regarding the above-captioned Form 40-F. As discussed by telephone earlier today, the Company will provide its response to your letter by September 11, 2018.
Should you have any questions regarding the foregoing, please do not hesitate to contact me at your convenience at 416-504-0525.
| Very truly yours, |
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| /s/ Adam M. Givertz |
| Adam M. Givertz |
cc: James Giugliano
Linda Cvrkel
Securities and Exchange Commission
Sofia Tsakos
Yamana Gold Inc.