July 31, 2015
VIA EDGAR
Tia L. Jenkins
Senior Assistant Chief Accountant
Office of Beverages, Apparel and Mining
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Yamana Gold Inc.
Form 40-F for the Year Ended December 31, 2014
Filed March 27, 2015
File No. 001-31880
Dear Ms. Jenkins:
On behalf of our client, Yamana Gold Inc. (the “Company”), reference is made to your letter dated July 23, 2015 regarding the above-captioned Form 40-F. As discussed with Angela Lumley by telephone earlier today, the Company will provide its response to your letter by August 17, 2015.
Should you have any questions regarding the foregoing, please do not hesitate to contact me at your convenience at 416-504-0525.