<SEC-DOCUMENT>0000000000-24-010842.txt : 20250220
<SEC-HEADER>0000000000-24-010842.hdr.sgml : 20250220
<ACCEPTANCE-DATETIME>20240924123607
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-24-010842
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240924

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SIFY TECHNOLOGIES LTD
		CENTRAL INDEX KEY:			0001094324
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				000000000
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		UPLOAD
		SEC FILE NUMBER:	000-27663

	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
PUBLIC REFERENCE ACCESSION NUMBER:		0001575872-24-000494
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
                                                           September 24, 2024

MP Vijay Kumar
Chief Financial Officer
Sify Technologies Ltd.
TIDEL Park, 2nd Floor
4, Rajiv Gandhi Salai
Taramani, Chennai 600113 India

       Re: Sify Technologies Ltd.
           Form 20-F for the Fiscal Year Ended March 31, 2024
           Response dated August 26, 2024
           File No. 000-27663
Dear MP Vijay Kumar:

       We have reviewed your August 26, 2024 response to our comment letter and
have the
following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

        After reviewing your response to this letter, we may have additional
comments. Unless we
note otherwise, any references to prior comments are to comments in our August
14, 2024 letter.

Response dated August 26, 2024
Financial Statements
Note 16A. Fully Paid Compulsorily Convertible debentures, page 155

1.     Please refer to your response to comment 4. We note that paragraph 32 of
IAS 32 states
       that the equity component is the residual amount after deducting the
fair value of the
       liability component. We also note that the coupon rate is 6%, which you
state is in line
       with the market rate of instruments issued without an associated equity
component and
       therefore the fair value of the liability would equal the fair value of
the compound
       financial instrument and should entirely be classified as a liability.
Please provide an
       analysis of the fair value of the liability component of the compound
financial instrument
       following the guidance in IAS 32 IE Example 9 in the IFRS Practice
Statements and
       revise your financial statements accordingly.
 September 24, 2024
Page 2

Note 31. Contingencies
Put option, page 169

2.     Please provide proposed disclosure revisions for the detailed
description of the terms of
       the put option agreement related to contract breaches and conditions for
conversion.
Other, page 171

3.     Please tell us the basis for your belief that the Service Tax
contingency amount of 64.6
       million rupees paid to date "under protest" to continue the proceeding
with the relevant
       authorities meets the criteria for asset recognition under IAS 37. Based
on the disclosure
       provided, the amount appears to be a contingent asset that should be
disclosed and not
       recognized as an asset pursuant to IAS 37 paragraphs 31-35. Please
revise or advise.
       Please contact Claire DeLabar at 202-551-3349 or Robert Littlepage at
202-551-3361 if
you have questions regarding comments on the financial statements and related
matters.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Technology
</TEXT>
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