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July 27, 2009

Kathryn T. Jacobson

Senior Staff Accountant

Securities and Exchange Commission

100F Street, NE

Washington D.C. 20549

Turkcell: File No. 1-15092

Dear Ms. Jacobson,

Reference is made to the comment letter of Mr. Larry Spirgel dated July 7 to Turkcell regarding Turkcell’s 20-F for the year ended December 31, 2008.  As discussed, Turkcell is preparing its responses and expects to be able to deliver these on or prior to August 21, 2009.

Should you or your colleagues have any questions or comments in the interim, please do not hesitate to contact me at 011 33 1 53 89 70 00 or stoutounji@shearman.com.

Very truly yours,

/s/ Sami Toutounji

Sami Toutounji