| DAVIS POLK & WARDWELL |
Nicholas Adams Kronfeld 212 450 4950 nicholas.kronfeld@dpw.com | 450 LEXINGTON AVENUE
NEW YORK, N.Y. 10017
212 450 4000
FAX 212 450 3800
| Menlo Park
Washington, D.C.
London
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Hong Kong |
October 9, 2007
VIA EDGAR SUBMISSION AND E-MAIL
Ryan Milne
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| | Re: | YPF Sociedad Anónima |
| | | Form 20-F for the year ended December 31, 2006 |
| | | Filed June 27, 2007 |
| | | Commission File No. 1-12102 |
Dear Mr. Milne:
YPF Sociedad Anónima (the “Company”) has received the comments of the Staff (the “Staff”) of the Securities and Exchange Commission contained in the letter from the Staff dated September 10, 2007 (the “Comment Letter”) regarding the Company’s above-referenced filing on Form 20-F. The Company is working expeditiously to respond to the Comment Letter. However, the Company believes that it will require further additional time to consider and respond to the Staff’s comments and currently expects to be able to file its response on or about October 12, 2007.
We are grateful for the Staff’s assistance with this matter. Please do not hesitate to call me with any concerns you might have regarding the Company’s proposed timetable for responding to the Comment Letter.
| Mr. Walter Cristian Forwood, YPF Sociedad Anónima |
