[LETTERHEAD OF ARNOLD & PORTER KAYE SCHOLER LLP]
June 14, 2017
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Corey Jennings
Special Counsel
Office of International Corporate Finance
| Re: | The Federal Republic of Nigeria |
Registration Statement under Schedule B
File No. 333-216840
Ladies and Gentlemen:
On behalf of The Federal Republic of Nigeria (the “Republic”), we hereby request that the Republic’s Registration Statement (File No. 333-216840) under Schedule B of the Securities Act of 1933, as amended, filed with the Securities and Exchange Commission on March 20, 2017, as amended by Pre-Effective Amendment No. 1 thereto filed on May 17, 2017, Pre-Effective Amendment No. 2 thereto filed on May 31, 2017 and Pre-Effective Amendment No. 3 thereto filed on June 12, 2017, be declared effective at 5:00 p.m. on June 16, 2017 or as soon thereafter as practicable.
Very truly yours,
/s/ E. Whitney Debevoise
E. Whitney Debevoise
