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February 17, 2009 |
| Peter E. Kohl |
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| Partner |
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| +44 (0) 20 7367 0253 |
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| pekohl@hhlaw.com |
Patrick Gilmore
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington D.C. 20549
Re: Patni Computer Systems Limited
Form 20-F for the year ended December 31, 2007
Filed June 26, 2008
Comment Letter dated February 12, 2009
Dear Mr. Gilmore,
We are in receipt of your letter of February 12, 2009 to our client Patni Computer Systems Limited (the “Company”) asking that the Company respond to your inquiry within 10 business days or inform you of when the Company will provide you a response. As discussed with you today, we hereby confirm that the Company will be providing a response by March 13, 2009. Thank you for your cooperation.
| Kind regards, |
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| Peter E. Kohl |
cc: Surjeet Singh
Marcia Wiss
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