TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 4, 2024 Raju Vegesna Chief Executive Officer Sify Technologies Limited TIDEL Park, 2nd Floor 4, Rajiv Gandhi Salai Taramani, Chennai 600 113 India Re: Sify Technologies Limited Registration Statement on Form F-1 Filed March 21, 2024 File No. 333-278152 Dear Raju Vegesna: We have conducted a limited review of your registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Form F-1 filed March 21, 2024 Cover Page 1. We note your cover page disclosure that entities affiliated with your CEO, Chairman and Managing Director, Mr. Raju Vegesna, beneficially own approximately 84.11% of your outstanding equity shares. Please revise to disclose, on the cover page and in the prospectus summary, whether you will be a controlled company as defined under the relevant Nasdaq listing rules and, if so, whether you intend to rely on "controlled company" exemptions. To the extent you will be considered a "controlled company", please include risk factor disclosure that discusses the effect, risks and uncertainties of being designated a controlled company, including but not limited to, the result that you may elect not to comply with certain corporate governance requirements. Raju Vegesna FirstName LastNameRaju Sify Technologies LimitedVegesna Comapany April NameSify Technologies Limited 4, 2024 April 24, 2024 Page 2 Page FirstName LastName We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Mariam Mansaray at 202-551-6356 or Mitchell Austin at 202-551-3574 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc: Greg Harrington