-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, O5gMNEc5AJehMDEGrKBxiWDySVbguT67CK5Psdtclc8wZLCqdqx2d8S4BLcHB4VA Z/TS7QY+I7rLWhKVDoqD8g== 0001193125-09-221997.txt : 20100126 0001193125-09-221997.hdr.sgml : 20100126 20091103153405 ACCESSION NUMBER: 0001193125-09-221997 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20091103 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SYNTEL INC CENTRAL INDEX KEY: 0001040426 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING SERVICES [7371] IRS NUMBER: 382312018 STATE OF INCORPORATION: MI FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 525 EAST BIG BEAVER ROAD STREET 2: SUITE 300 CITY: TROY STATE: MI ZIP: 48083 BUSINESS PHONE: 2486193524 MAIL ADDRESS: STREET 1: 525 EAST BIG BEAVER ROAD STREET 2: SUITE 300 CITY: TROY STATE: MI ZIP: 48083 CORRESP 1 filename1.htm Correspondence
LOGO     

Dykema Gossett PLLC

Suite 300

39577 Woodward Avenue

Bloomfield Hills, Michigan 48304

 

WWW.DYKEMA.COM

 

Tel: (248) 203-0700

Fax: (248) 203-0763

      

 

D. Richard McDonald

       Direct Dial: (248) 203-0859
       Email: DRMCDONALD@DYKEMA.COM
November 3 2009       

Mr. Michael Johnson

Staff Attorney

Division of Corporation Finance

Securities and Exchange Commission

Washington, D.C. 20549

 

Re: Syntel, Inc.

Form 10-K For the Fiscal Year Ended December 31, 2008

Filed on March 12, 2009

File No. 000-22903

Dear Mr. Johnson:

On behalf of Syntel, Inc., a Michigan corporation (the “Company”), I am responding to the Staff’s second comment letter dated October 23, 2009 with respect to the Company’s Form 10-K for the fiscal year ended December 31, 2008, filed on March 12, 2009. This letter will confirm our telephone conversation of October 29, 2009 that the Company will respond to the Staff’s comment letter as soon as practicable, but in any event on or prior to November 23, 2009. Thank you for your assistance.

Very truly yours,

DYKEMA GOSSETT PLLC

D. Richard McDonald

cc: Daniel M. Moore

BH01\1042712.2

ID\DRM - 099977/0999

GRAPHIC 2 g64800img-corresp.jpg GRAPHIC begin 644 g64800img-corresp.jpg M_]C_X``02D9)1@`!`@``9`!D``#_[``11'5C:WD``0`$````9```_^X`#D%D M;V)E`&3``````?_;`(0``0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$!`0$! M`0$!`0$!`0$!`0$!`0("`@("`@("`@("`P,#`P,#`P,#`P$!`0$!`0$"`0$" M`@(!`@(#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,#`P,# M`P,#`P,#`P,#_\``$0@`-P"I`P$1``(1`0,1`?_$`'\```(#`0$!`0`````` M```````*"`D+!P4#!@$!`````````````````````!````8"`@$#`0,&"0T` M`````0(#!`4&!P@`"1$2$PH4(7<( MQ3"QSS*+5R9U^%4C6DQ(MF!RN)R@@N4S-%P1N8JX&'UAZ?!O(^?/G@:9?`.` M<`X!P#@'`.`<`X!P#@'`RR/BB_CE3_W0;,_M:$X&IOP(W[.Z@ZR;G8Z?XIVB MPE0,TTA^DJ1..N<&@\D(5=4/'ZSJMC;_`$UDI\TE_JWT6[:.T_T5`\CP,_#< M[%VX_P`3[<^GYITNR!9LB]?>R-A<.#8DR)).9.IR/NT7 M`.`W[&3`SZNVG#1_WL=2T6H("9%R[I MK>6C5?'VJ,WZR?Z?`5I^'MD*X9CPSV::!-REC/(-`GI2OVO%5 MQM<38,76F[U*6CG#=>*L+-PA5WC-$IP,03!P)1_&[[,]OZQV#[4]5 MW9!FC)V4\MEE;4EB^:S'DW5#I-E"XXFVBW8R?&6S(V6,;2[V&NF"M M4\;OG$O?[RTEHPR,A#.Y\T(\%LJ15,';6"?LC?:Z)Y!2CO'ATJ]\FK7.`0?2 MTFC!W?KEAT9*?DW6=D0!1RZ6,95PL8QSB)C"/` MT?MI=H<(Z9X(R'LAL/=6%"Q3C.%5F)^8=B"KQZN800BJY78PIBN9ZUV22439 MQL>@!EG;M8A"A]HB`4P=6L?O]O=G"9[3=M,@Y>UYULND4=EI#U]0%UG*Y54\ M5ND7:,'FO8FOQ;ABSNEMM,:\%]&H/TU"*G<%>`1-FC%(E"D?L0WY[#-LOD)0 M74AA3;W)&FV`&%XHV/E)O"!VD'=GR;K"49F:\VZ1M#1)G9)"=?(N7+",9B^3 MC&I4D#F0,H*YU`O7)T9Y9`A04[PNY\QP*4#F)M%72$,?P'J,4AL>*"0HC^0! M,80#_*/Y>!)77#1"^:"J9ASM-=A&_.Y9&&%KF@PQCMOF>+R#CR,D8@&5N;V6 M(C(VIP3MA9BA6S,"N@6,!63YP7T")BB4$5(#MW[SM65M.>VW/NPLEE?47O_KUL<16=Z]_<@S=4IERDO:.GB##=&A5IG*.3W"QX M>PA!J-D%4DD7_P!"Y7;,D9%PS3,\;(B4*>?B9=AN\&R.9]U-:-ML]7;8",Q- M6JY<*Q.9*L#FYVFL65"ZRM-M$;&7"4(I/R5;F2BBH1LZ751:G:%,W(E[RP'! MIKLHW'A=`M&=DMM)8D:Z?8DQQ)OZ7#RRPHL;)DR<5;UC&5:<^A1-<[6;OI'^?-];P%U";Z6ZR.TFW[T8#MN'J^@?VS*R%KS:BGBJO-&Z*@A[YD MGUM!PJ!?)B-D%3_D(/`4_P#A!8@M"^3-[<^*M'*%+C*+BG$#)^HB8K.5M$Y/ MSMSDVC1P(>E5S7XJO-#N"%$13+)HB;QZR^0]CY4FLV0M$M[]4>YW61!6O34Y M=JA$9&E6:`C&1^><3M&[^@RLZDD0A%H[*F,81>(?-S#[3E*`6!7R9V/J!W/7 M+<'#VQFG6,]VH*PQT%AR^X9:YGE9F4>I@SI$,R@EY6]1]B>E*5-!UCU]&OV, MF/CPBX8+!^CP*/>C>H36[NQVY?>5E>$D&RFS-NEM?=(8B?;&1=4;3K$DP6#2 MF=(`8/\CV2`2!Z)/!@?1;Y0@BD^-Z@6#[Z!`ORA\'F$JIP#)O7N(E015< MK&`)R@#Z46Z!3K+JC^0I"%$QA^P`$1X%I.%MV-?._3NG?8+VUG)K'&MFF\K8 MI;4/1O(T.\KA-F``/L`.!F.;:9@LN`OE\ M7G+]/PIDK8NRTC,-4D(G"V'V2$CDB]KN]-*]$G859DY`4'#I@WD#O5BF\?\` M"M51\@/V@#8']N'MA_<*]J'\WT#_`+S@674+/]RV;T/R/F&^ZZY>U6LU@QGF MYB\PMG2-;1.2*ZC`Q=IAF;^78M#&12:6%JR*]:#]@F;+D$?R\!6?771(W8'\ M0'%N*("(++97Q]"9NSOA(A$O=?&R-BS87-,L,)&E*FH<[Z[TU>7@$B_8'NRA M3"(>D!`)K_$9WW3V=Z\'6L-NF#/,JZ23S:BIHNU?6]D,)7166G,42(&.?UJ) M5]RREZ\5,I?2V9Q#0!'_`$I>!U#K/:E[">W?L$[2I952:P_K4[/UR:6+*E45 MB5&5%.E,9YR)7U#B5)4D[8Y$PL7B11]YA87*)A\I``!1?\.W\0[LQ_B$7^G" M2X%NGR,7=A$8LQ@=Q&!,4?7MG#QX*8&/]"YB2 MVJ12`WI(+VO(>1\^G@1J^9#H+'7?3O!6YF.*NU:2NI<\RQ/>$8=G[";7!&1U MV,563J)MTQ(2,HF16D>U:)`!2()V%P;SX#@6M?&JW]+O?U@XG):)LLIFC60$ M-<\L$<.BK2KXE*C&88UN+PA_#I4MKQRJP!9VIY^JEF3_`,&,*9O`,`<#+(^* M+^.5/_=!LS^UH3@:F_`XKGG8_`FKM"D\G[$Y@Q[AFA1+=PX=63(5HBZXR6^E M2%91I%I/W";R;E%"^`29LDW#MK*&0._ MK?KNQCU?:<8YU6QP["POH87=KRCD!5F5@]R7EBQHLQMUQ<-`.J9D MQ/\`1-V$8U,HJ=G$,6J!U%3IF5.'J]GNC]9[%-&=@-3;`9BSE,B4Y9UCNPOD M043J.5ZNLG8L;V43E#WTFC*U1S=-\"0E46C5G*/GPJ/`SC>MW;;3 M.W[/DR=+=U<32';M MU\Q$M4-A\.OV.0=A*]C$JL39YU&F*$FHW9"E)Q0I.0R)0QCR'GRMRBK)1R)7 M_CZAHY%X%N70/W44_MBUU""O;J*KFY6$H.(89VI;<&S!MOE\B8`#U&T<8%*7 MR(@'J,8P``?E$1\<#1SX'(M@?_`N;?NBR3_T;-<"F7XP'X'VE7^PSG_]'9;X M"6.Y$_L'T!]S6\%+U9KTA^H=Q\/9'@,'PL8=VT^GK.U*2K['\Q3FS5NN=S/X M,S:T78Q"92B=I?OE-.T&RISF-]$@B3SZ2```F;\.W\0[LQ_B$7^G"2X$ MB]>:EO\`]I7<5V*=C^B.>,$X3KFM-C0T5P[=\V8OD,NPTU3*XB=&S+8Z8)`9 ME$.Y%Y71FW3P3@M]+;_93#VUE>!9]G[KS[]]F\)Y1U]S)V(:(VO%^8*5.T.[ M0)]2)-FH\A)]DHT748R#90'47*L5#%<,W:(@LT=I)K)B!R%'@*:?&SVANW6# MW%7'2K/"QJI`9VMM@U)RG$/%U$HR"SU0[1+1^*9PON^P5P9Q=47E>;*B4"&; MV45OS2@/`U.^`I!BGXE.'<`Y4D\TX`[&MZ,'9-DRV!L:YXLFWEPQ=D!-PB&> MD&XJ$`Q3^GW6S1%8G\(H?FF#@<&0^(YHE<;HTO>R^S^^NUDTV/ZUR9>S?`NB M213K@NY:OIIA0TKJ5F[/Y%0&\LW5$P^H%`'@,)ZKZ9ZM:1X\)BS53!]"PG2Q M.BO(LJ?$@E*V)ZW(=)&4M]H?J/K1<9=-)02%=RCQVX*0?2!P+X#@2;X'F3SN6[CB746*"+79KO,64]Y%0&2\[KH MO!5(A9,UVBJH?4G1]"C=ZWETO)DW/DP-9\!?'Q>Z9YS14JNYGV(U/VIBE:H\>Y/UZM$##+S,[2(JUO5;3< M!)OXBXQ4''M6(/8]XT(LU:I%614.!CG#Y?V+.T/]^IVH?\^8\_DAP)/:O]:F M6<#2V4G&4>RK=?;>M9-Q#:L5#1M@K'3YNL51Q:5XT3WROMHNNL%T[9&,62S1 M`RAS(>P]6`Y#")1*$C.O+26E==>H6)M/<>7*U7^H8D+*-TMQ^O+;:Y?JI*7T@ MR5;;C)Q+M@9PMD.#=01IO'\(JL4IT?51,SP4-.(%7`4A;?7)`'K7`>!:GP*# M>O/H)PYUNW?;+(V%=C\WRURVLQQ8J`^F;+'T$%L;NIN7DYUE;J>2+K[--S-P M,I(@JW(]!9N842^L@@(\"=?63USXBZN=6XO5W#MBM5UB$KK<QC4/0EZOIF*8G$QQ,(A8/P%F=]/C`:G[S;E6[= MH^>\[X#R?=7M,L4O'XE2HJ4.E>Z7%Q<4SO48M-UY])QT^_)!LW#@Z:O@SY(S M@/"BAQX%S7]7K8__`-X,C?S3X=_DYP)F<`X!P#@'`7C^1C?-BI[5"I::Z[U: M\0C?<*WI4C8W:-2L6)G@/5+5:"7CY#,=^SEF3Z`E!QI7Y>(7*U
-----END PRIVACY-ENHANCED MESSAGE-----