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December 27, 2007 | Marcia A, Wiss |
Kathleen Collins
Accounting Branch Chief
United States Securities and Exchange Commission
450 5th Street, NW
Washington, DC 20001
Re: | Patni Computer Systems Limited |
| Form 20-F for the year ended December 31, 2006 |
| Filed June 29, 2007 |
| Forms 6-K filed February 8, 2007, April 26, 2007, July 26, 2007 and |
| November 1, 2007 |
| File No. 1-32692 |
Dear Ms. Collins:
We are in receipt of your letter of December 19, 2007 to our client Patni Computer Systems Limited asking that we respond to your inquiry within 10 business days or tell you when our client will provide you a response. We hereby request an additional extension of 10 business days due to the holidays. I understand from my law partner Peter Kohl that you have verbally approved this extension request, but requested that it be done formally in writing through EDGAR. This is that formal written request. Thank you for this extension.
| Sincerely, |
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| Marcia A. Wiss |
MAW/nsc
cc: | Narendra K. Patni |
| Surjeet Singh |
| Peter Kohl |