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September 26, 2012 | |
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Securities and Exchange Commission | |
Division of Corporation Finance | |
Attention: Patrick Gilmore | |
Mail Stop 4561 | |
100 F Street, N.E. | |
Washington, D.C. 20549 |
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Re: Yandex N.V.
Form 20-F for the Fiscal Year Ended December 31, 2011
Filed March 2, 2012; File No. 001-35173
Ladies and Gentlemen:
On behalf of Yandex N.V. (“Yandex” or the “Company”), we are responding to your letter dated September 19, 2012 to Mr. Arkady Volozh, Chief Executive Officer of the Company.
In light of the travel schedules of the Company’s executives, and in order to maintain the Company’s internal quality assurance processes, we respectfully request on behalf of the Company additional time to prepare a response to the Staff’s letter. We would propose to submit a response by October 17, 2012.
We hope that the above time frame will be acceptable to the Staff. If you have any questions or comments regarding this response letter, please contact either the undersigned at the telephone number or email address indicated above, or Shira Auerbach of this firm at 011-44-20-7645-2524 or shira.auerbach@wilmerhale.com.
Very truly yours,
Timothy J. Corbett
cc: Securities and Exchange Commission:
Patrick Gilmore, Accounting Branch Chief
David Edgar, Staff Accountant
Jaime John, Staff Accountant
Yandex:
Arkady Volozh, Chief Executive Officer
Alexander Shulgin, Chief Financial Officer