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| Hogan & Hartson LLP |
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| www.hhlaw.com |
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February 20, 2008 |
| Marcia A. Wiss |
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| Partner |
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| 202-637-5429 |
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| MAWiss@hhlaw.com |
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 |
| Comment Letter dated February 5, 2008 |
Dear Ms. Collins:
We are in receipt of your letter of February 5, 2008 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 7 business days until next week, February 29, 2008. Thank you for your consideration.
| Sincerely, |
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| Marcia A. Wiss |
MAW/kt
cc: | Narendra K. Patni |