<SEC-DOCUMENT>0001193125-14-232224.txt : 20140711
<SEC-HEADER>0001193125-14-232224.hdr.sgml : 20140711
<ACCEPTANCE-DATETIME>20140610174006
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-14-232224
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140610

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Abengoa Yield plc
		CENTRAL INDEX KEY:			0001601072
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC SERVICES [4911]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			X0
		FISCAL YEAR END:			1214

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		GREAT WEST HOUSE (GW1)
		STREET 2:		GREAT WEST ROAD
		CITY:			BRENTFORD, GREATER LONDON
		STATE:			X0
		ZIP:			TW8 9DF
		BUSINESS PHONE:		34954937111

	MAIL ADDRESS:	
		STREET 1:		GREAT WEST HOUSE (GW1)
		STREET 2:		GREAT WEST ROAD
		CITY:			BRENTFORD, GREATER LONDON
		STATE:			X0
		ZIP:			TW8 9DF

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Abengoa Yield Ltd
		DATE OF NAME CHANGE:	20140226
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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<TITLE>Acceleration Request</TITLE>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Abengoa Yield plc </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Great West House, GW1, 17th floor </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Great West Road </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Brentford, United Kingdom TW8 9DF </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD VALIGN="top" ALIGN="right">June&nbsp;10,&nbsp;2014</TD>
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<TD VALIGN="top"><B>Via EDGAR Submission</B></TD>
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<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission</P></TD>
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<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">100 F Street, N.E.</P></TD>
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<TD VALIGN="top"> <P STYLE="margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549</P></TD>
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<TD VALIGN="top">Attention:</TD>
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<TD VALIGN="bottom">Mara L. Ransom</TD></TR>
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<TD VALIGN="bottom">Scott Anderegg</TD></TR>
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<TD VALIGN="bottom">Dietrich King</TD></TR>
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<TD VALIGN="top">Re:</TD>
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<TD VALIGN="bottom">Abengoa Yield plc</TD></TR>
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<TD VALIGN="bottom">Registration Statement on Form F-1</TD></TR>
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<TD VALIGN="bottom"><U>File No. 333-194970</U></TD></TR>
</TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Abengoa Yield plc (the &#147;Company&#148;) respectfully requests that
the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective as of 4:00 p.m. on June&nbsp;12, 2014, or as soon thereafter as practicable. Please notify Jeffrey C. Cohen of Linklaters LLP,
counsel to the Company, at (212)&nbsp;903-9014 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company hereby acknowledges that: </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top">should the Securities and Exchange Commission (the &#147;Commission&#148;) or the staff of the Commission (the &#147;Staff&#148;), acting pursuant to delegated authority, declare the filing effective, it does not
foreclose the Commission from taking any action with respect to the filing; </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top">the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and </TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD ALIGN="left" VALIGN="top">the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. </TD></TR></TABLE>
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<TD VALIGN="top" COLSPAN="3">Abengoa Yield plc</TD></TR>
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<TD VALIGN="top">By:</TD>
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<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Manuel Sanchez Ortega</P></TD></TR>
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<TD VALIGN="top">Name:</TD>
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<TD VALIGN="bottom">Manuel Sanchez Ortega</TD></TR>
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<TD VALIGN="top">Title:</TD>
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<TD VALIGN="bottom">Director and Chairman of the Board</TD></TR>
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