SEC Comment Letter for SIFY TECHNOLOGIES LTD (SIFY) (CIK 0001094324) (SIFY) — Mar 11, 2015
SIFY TECHNOLOGIES LTD (SIFY) (CIK 0001094324)
Date: March 11, 2015 · CIK: 0001094324 · Accession: 0000000000-15-014412
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March 11, 2015 Via E -mail M. P. Vijay Kumar Chief Financial Officer Sify Technologies Limited Tidel Park, 2nd Floor 4, Rajiv Gandhi Salai Taramani, Chennai, 600 113, India Re: Sify Technologies Limited Form 20-F for the Fiscal Year Ended March 31, 2014 Filed July 21, 2014 File No. 000 -27663 Dear Mr. Kumar : We have comple ted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securiti es laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require . Sincerely, /s/ Patrick Gilmore Patrick Gilmore Accounting Branch Chief