CORRESP 1 filename1.htm
 
 
New York
Menlo Park
Washington DC
London
Paris
Madrid
Tokyo
Beijing
Hong Kong
 
Margaret E. Tahyar
   
     
Davis Polk & Wardwell LLP
450 Lexington Avenue
New York, NY 10017
212 450 4379 tel
212 450 5379 fax
margaret.tahyar@davispolk.com
 
 
 
CONFIDENTIAL TREATMENT REQUESTED UNDER THE FREEDOM OF INFORMATION
ACT AND APPLICABLE REGULATIONS OF SECURITIES AND EXCHANGE COMMISSION
 
July 6, 2010
 
Mr. Marc Thomas
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549-4561
 
Dear Mr. Thomas:
 
We represent ICICI Bank Limited (“ICICI”), a Securities and Exchange Commission-registered foreign private issuer.  On June 23, 2010, ICICI received a review letter from the Commission concerning its Form 20-F for the fiscal year ended March 31, 2009 (the “Review Letter”).  The Review Letter requests that ICICI revise and supplement certain disclosures made in its Form 20-F and that ICICI respond to the Review Letter within ten business days.
 
ICICI is working diligently to comply with the Review Letter.  As discussed on our call of July 1, 2010, however, it will take ICICI several weeks to take all actions requested by the Review Letter.  Accordingly, we request that ICICI be permitted to respond to the Review Letter by July 30, 2010.
 
We request confidential treatment of this letter, in accordance with applicable laws and regulations of the Commission.
 
Please contact me at (212) 450-4379 if you have any questions about this matter.
 
Sincerely,
 
/s/ Margaret Tahyar
 
Margaret Tahyar
 
CC:      Anindya Banerjee, ICICI Bank Limited