<SEC-DOCUMENT>0001575872-23-000300.txt : 20230323
<SEC-HEADER>0001575872-23-000300.hdr.sgml : 20230323
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ACCESSION NUMBER:		0001575872-23-000300
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230222

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SIFY TECHNOLOGIES LTD
		CENTRAL INDEX KEY:			0001094324
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		TIDEL PARK, 2ND FLOOR
		STREET 2:		NO. 4, CANAL BANK ROAD, TARAMANI
		CITY:			CHENNAI 600 113
		STATE:			K7
		ZIP:			0
		BUSINESS PHONE:		91 44 2254 0770

	MAIL ADDRESS:	
		STREET 1:		TIDEL PARK, 2ND FLOOR
		STREET 2:		NO. 4, CANAL BANK ROAD, TARAMANI
		CITY:			CHENNAI 600 113
		STATE:			K7
		ZIP:			0

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SIFY LTD
		DATE OF NAME CHANGE:	20030113

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SATYAM INFOWAY LTD
		DATE OF NAME CHANGE:	19990901
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SIFY TECHNOLOGIES LIMITED</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Tidel Park, Second Floor</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>No. 4, Rajiv Gandhi Salai, Taramani</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Chennai 600 113</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>India.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>VIA EDGAR</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">February 22, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">Attention: Ms. Claire DeLabar</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">Staff Accountant</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Re: Sify Technologies Limited </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Form 20-F for the Fiscal Year Ended March 31, 2022 </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Filed June 10, 2022 </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>File No. 000-27663</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Dear Ms. DeLabar,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This letter is submitted on behalf of Sify Technologies
Limited (the &ldquo;Company&rdquo;) in response to the comments of the staff of the Division of Corporation Finance of the Securities
and Exchange Commission, as set forth in your letter (the &ldquo;Comment Letter&rdquo;) to M P Vijay Kumar dated February 9, 2023 with
respect to the Company&rsquo;s Audited Financial Statements filed along with Form 20-F for the fiscal year ended March 31, 2022. For reference
purposes, the relevant text of your letter has been reproduced herein with a response below your comment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Comment:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Report of Independent Registered Public Accounting
Firm, page 104</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">We note that the report of Manohar Chowdry &amp; Associates, C.A. refers
only to the year ended March 31, 2022. We also note that the consent from Manohar Chowdry &amp; Associates, C.A. in Exhibit 15.1 states
that the report dated June 10, 2022 is for the three years ended March 31, 2022 and the consent from ASA &amp; Associates LLP in Exhibit
15.2 states that the report dated July 28, 2021 is for the two years ended March 31, 2021 and 2020. Please provide the report from ASA
&amp; Associates LLP for the years ended 2021 and 2020 in an amended Form 20-F or revise the report from Manohar Chowdry &amp; Associates,
C.A. on page 104 to include all three years presented, whichever disclosure revision reflects the audit work performed by each firm pursuant
to Items 8(A)(1) and (2) of Form 20-F. Please also file corrected exhibits, as necessary.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Response:</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In response to your comment, the Company is filing
an amendment to its Annual Report to provide (i) an audit report from ASA &amp; Associates LLP for the consolidated statements of financial
position of the Company as of March 31, 2021 and the related consolidated statements of income, comprehensive income, changes in equity
and cash flows for each of the years in the two-year period ended March 31, 2021 and the related notes, and (ii) An actual consent from
Manohar Chowdry &amp; Associates, C.A. reflecting that their audit report is for the year ended March 31, 2022.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If you have any questions regarding the above
clarifications, please feel free to contact the undersigned at +91 44 2254 0770, ext. 2010.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0.25pt; width: 50%; text-align: justify"><FONT STYLE="font-size: 10pt">/s/ M P Vijay Kumar</FONT></TD>
    <TD STYLE="width: 50%; padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 10pt">Name: M P Vijay Kumar</FONT></TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 10pt">Title: Chief Financial Officer</FONT></TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 10pt">Sify Technologies Limited</FONT></TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 10pt">Chennai</FONT></TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.25pt; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 10pt">India</FONT></TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

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