AUY Yamana Gold

Filed: 18 Dec 16, 7:00pm



December 19, 2016




Joel Parker

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, 2015

Filed March 30, 2016

File No. 001-31880


Dear Mr. Parker:


On behalf of our client, Yamana Gold Inc. (the “Company”), reference is made to your letter dated November 30, 2016 regarding the above-captioned Form 40-F.  As discussed by telephone earlier today, the Company will provide its response to your letter by January 10, 2017.


Should you have any questions regarding the foregoing, please do not hesitate to contact me at your convenience at 416-504-0525.





Very truly yours,






/s/ Adam M. Givertz


Adam M. Givertz



cc:           Myra Moosariparambil

Securities and Exchange Commission

Charles B. Main

Sofia Tsakos

Yamana Gold Inc.

Tom Kay

Deloitte LLP