Correspondence

0001193125-11-288672.txt : 20120312 0001193125-11-288672.hdr.sgml : 20120310 20111031160534 ACCESSION NUMBER: 0001193125-11-288672 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20111031 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


		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
October 31, 2011

Ms. Maryse Mills-Apenteng

Special Counsel

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, 2010

Filed on March 3, 2011

Form 8-K filed on October 17, 2011

File No. 000-22903

Dear Ms. Mills-Apenteng:

On behalf of Syntel, Inc., a Michigan corporation (the “Company”), I am responding to the Staff’s comment letter dated October 17, 2011 with respect to the Company’s Form 10-K for the fiscal year ended December 31, 2010, filed on March 3, 2011, and the Company’s Form 8-K filed on October 17, 2011. This letter will confirm our telephone conversation of October 31, 2011 in which we discussed that Syntel would respond to the Staff’s comment letter no later than November 14, 2011. Thank you for your assistance.

Very truly yours,

DYKEMA GOSSETT PLLC

/s/ D. Richard McDonald

D. Richard McDonald

cc:	Daniel M. Moore

BH01\1385618.2

ID\DRM - 076623/0015

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