AUY Yamana Gold
December 19, 2016
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.