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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
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 m9Czw5YjDOeX8QD6HX2OtA==

<SEC-DOCUMENT>0000000000-06-018035.txt : 20060829
<SEC-HEADER>0000000000-06-018035.hdr.sgml : 20060829
<ACCEPTANCE-DATETIME>20060418113742
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-018035
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060418

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HDFC BANK LTD
		CENTRAL INDEX KEY:			0001144967
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMERCIAL BANKS, NEC [6029]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			K7
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		'HDFC BANK HOUSE', SENAPATI BAPAT ROAD
		STREET 2:		LOWER PAREL (WEST), MUMBAI INDIA
		CITY:			INDIA
		STATE:			K7
		ZIP:			400013
		BUSINESS PHONE:		91224957676

	MAIL ADDRESS:	
		STREET 1:		KAMAIA MILLS COMPOUND
		STREET 2:		SENAPAIT BAPAT MARG, LOWER PAREL
		CITY:			MUMBAI INDIA
		STATE:			K7
		ZIP:			00000
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>



      April 18, 2006


     Mail Stop 4561
Aditya Puri
Managing Director
HDFC Bank Limited
Senapati Bapat Marg, Lower Parel
Mumbai, 40013, India

      Re:	HDFC Bank Limited
		Form 20-F for the Fiscal Year Ended March 31, 2005
		File No. 1-15216

Dear Mr. Puri:

	We have completed our review of your Form 20-F and have no
further comments at this time.

								Sincerely,



      Joyce Sweeney
								Accounting Branch Chief



</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
