Republic Of Turkey S-B/A Registration of securities for foreign governments (amended)

January 21, 2011

VIA EDGAR

Securities and Exchange Commission
Office of Investor’s Education and Assistance
100 F Street, N.E.
Washington, D.C. 20549
Attn.: Filing Desk

Re: Republic of Turkey
Amendment No. 1 to Registration Statement under
Schedule B, Registration No. 333-170922

Ladies and Gentlemen:

     On behalf of the Republic of Turkey, attached for filing via EDGAR is Amendment No. 1 to the registration statement on Form S-B filed on December 2, 2010 under the Securities Act of 1933, as amended.

     Please call the undersigned at (212) 715-1167 or Steve Tepper at (212) 715-1140 should you require any additional information or have any questions.

     Very truly yours,

     /s/ Kris Desrosiers

     Kris Desrosiers

Enclosure