CORRESP 1 filename1.htm
 
 
New York
Menlo Park
Washington DC
São Paulo
London
Paris
Madrid
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Margaret E. Tahyar
 
Davis Polk & Wardwell LLP
450 Lexington Avenue
New York, NY 10017
212 450 4379 tel
212 701 5379 fax
margaret.tahyar@davispolk.com
 
 
June 12, 2012
 
Re:
ICICI Bank Limited Form 20-F for the Fiscal Year Ended March 31, 2011
Filed September 29, 2011 (File No. 001-15002)

Stephanie J. Ciboroski
Senior Assistant Chief Accountant
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549

Dear Ms. Ciboroski:
 
ICICI Bank Limited (the “Company”) has received the comments of the Staff (the “Staff”) of the Securities and Exchange Commission contained in the letter from the Staff dated June 1, 2012 (the “Comment Letter”) regarding the Company’s above-referenced filing of Form 20-F.
 
The Company is working expeditiously to respond to the Comment Letter and has commenced work on a letter responding to the Staff’s comments in consultation with the Company’s independent accountants and our firm, Davis Polk & Wardwell. However, in order to fully address certain of the comments, the Company believes that it will require additional time to consider and respond to the Staff’s questions.
 
As agreed in our conversations with you, in which the Company respectfully requested an extension of time to respond to the Comment Letter beyond the ten business days specified in the Comment Letter, the Company anticipates submitting to the Staff a response to the Comment Letter by the week of June 18, 2012.
 
We are grateful for the Staff’s assistance in this matter. Please do not hesitate to contact me (Tel.: 212 450 4379; Fax: 212 701 5379) with any concerns you may have.
 

Very truly yours,
/s/ Margaret E. Tahyar
Margaret E. Tahyar
 
cc: Mr. Rakesh Jha
Via EDGAR SUBMISSION