<SEC-DOCUMENT>0001140361-17-035262.txt : 20171020
<SEC-HEADER>0001140361-17-035262.hdr.sgml : 20171020
<ACCEPTANCE-DATETIME>20170913094721
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ACCESSION NUMBER:		0001140361-17-035262
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170913

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Atlantica Yield plc
		CENTRAL INDEX KEY:			0001601072
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC SERVICES [4911]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			X0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		GREAT WEST HOUSE, GW1, 17TH FLOOR
		STREET 2:		GREAT WEST ROAD
		CITY:			BRENTFORD
		STATE:			X0
		ZIP:			TW8 9DF
		BUSINESS PHONE:		44 20 7098 4384

	MAIL ADDRESS:	
		STREET 1:		GREAT WEST HOUSE, GW1, 17TH FLOOR
		STREET 2:		GREAT WEST ROAD
		CITY:			BRENTFORD
		STATE:			X0
		ZIP:			TW8 9DF

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Abengoa Yield plc
		DATE OF NAME CHANGE:	20140326

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Abengoa Yield Ltd
		DATE OF NAME CHANGE:	20140226
</SEC-HEADER>
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<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Linklaters LLP</div>

<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">1345 Avenue of the Americas</div>

<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">New York, NY 10105</div>

<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Telephone (+1) 212 903 9000</div>

<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Facsimile (+1) 212 903 9100</div>
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<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">September 13, 2017</div>
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<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Securities and Exchange Commission</div>

<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Division of Corporation Finance</div>

<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">100 F Street, N.E.</div>

<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Washington, D.C. 20549</div>

<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Mail Stop 3561</div>

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<div style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Jennifer Thompson</div>
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<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 72pt; FONT-SIZE: 10pt">Robert Babula</div>

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<div style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Atlantica Yield plc</div>
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<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 72pt; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Form 20-F for the Fiscal year Ended December 31, 2016</div>

<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 72pt; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Filed February 28, 2017</div>

<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; MARGIN-LEFT: 72pt; FONT-SIZE: 10pt; FONT-WEIGHT: bold">File No. 333-35487</div>

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<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Ladies and Gentlemen:</div>

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<div style="TEXT-ALIGN: justify; TEXT-INDENT: 36pt; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">On behalf of Atlantica Yield plc (the &#8220;<font style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt; FONT-WEIGHT: bold">Company</font>&#8221;), we are writing to respond to the comment set forth in your letter to the Company, dated August 29, 2017. The Company&#8217;s response below corresponds to the caption of that comment (which is reproduced below in <font style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt; FONT-WEIGHT: bold">bold text</font>).</div>

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<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt; FONT-WEIGHT: bold"><u>Exhibit 12.1</u></div>

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<div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt; font-weight: bold;">1.</div>
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<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt; FONT-WEIGHT: bold"><u>We note you provide management&#8217;s report on internal control over financial reporting under Item 15 on page 188. However, your certifications contained in exhibits 12.1 and 12.2 exclude paragraph 4(b) and the introductory language in paragraph 4 referring to internal control over financial reporting. Please amend your Form 20-F to include, at a minimum, the full Item 15 disclosures, your financial statements, and revised certifications. Please refer to paragraph 12 of the &#8220;Instructions as to Exhibits&#8221; of Form 20-F.</u></div>
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<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt"><font style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt"><u>Response</u></font>:</div>

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<div style="TEXT-ALIGN: left; TEXT-INDENT: 33.85pt; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">In response to your comment, the Company has filed an amendment to its Form 20-F including Item 15, the Company&#8217;s financial statements and revised certifications.</div>

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<div style="TEXT-ALIGN: justify; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">We hope that the foregoing has been responsive to your comment. Should you have any questions relating to the foregoing, please feel free to contact the undersigned at (212) 903-9014.</div>

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<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Yours faithfully,</div>

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<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt"><u>/s/ Jeffrey C. Cohen</u></div>

<div style="TEXT-ALIGN: left; FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Jeffrey C. Cohen</div>

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<div style="FONT-FAMILY: 'Times New Roman'; FONT-SIZE: 10pt">Santiago Seage</div>
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