135 Commonwealth Drive
                                        Menlo Park, California 94025
                                        Tel: (650) 328-4600 Fax: (650) 463-2600
                                        www.lw.com

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                                                      Washington, D.C.

January 19, 2005

                                        File No. 029938-0000
CONFIDENTIAL

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn: Barbara C. Jacobs, Assistant Director
      Office of Computers and Online Services

            Re:   Sify Limited
                  Registration Statement on Form F-3, filed December 7, 2004
                  File No. 333-121047

                  Form 20-F for Fiscal Year Ended March 31, 2004
                  File No. 0-27663

Ladies and Gentlemen:

      On behalf of Sify Limited (the "Company"), we would like to further
supplement its January 12, 2005 and January 13, 2005 responses to the letter
dated January 6, 2005 from the staff (the "Staff") of the Securities and
Exchange Commission relating to the Company's Registration Statement on Form F-3
referenced above (the "Registration Statement") and Form 20-F for the Company's
fiscal year ended March 31, 2004.

      Based upon information received from its depositary, the Company came to
understand that it was advisable to file a new Form F-6 at this time to retain
sufficient "headroom" to permit issuances related to stock options and other
transactions. The depositary has subsequently informed the Company that the
number of ADSs available under the current Form F-6 is more than sufficient to
accommodate the issuance of ADSs to the selling shareholders listed in the
Registration Statement as well as issuances related to stock options and other
transactions for the foreseeable future. Accordingly, the Company no longer
believes it is advisable to file a new Form F-6 at this time and has no current
intention of doing so.

      The Company appreciates the Staff's attention to this matter. Should the
Staff have any questions regarding these responses or require further
information, please contact the undersigned at (650) 463-2643 or William
Davisson of this firm at (650) 463-2660.

                                       Very truly yours,

                                       /s/ Anthony J. Richmond

                                       Anthony J. Richmond
                                       of LATHAM & WATKINS LLP


cc:   Robert Bell, Esq. - SEC
      Sify Limited