VIA EDGAR August 31, 2016

Joel Parker

Senior Assistant Chief Accountant

Offices of Beverages, Apparel and Mining

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Turquoise Hill Resources Ltd.

Form 40-F for the fiscal year ended December 31, 2015

Filed March 17, 2016

File No. 001-32403

Dear Mr. Parker:

Turquoise Hill Resources Ltd. (the “Company”) hereby acknowledges receipt of the comment letter dated August 24, 2016 (“the Comment Letter”), containing further comments with respect to our July 28, 2016 response to the comment letter dated July 1, 2016 from the staff (the “Staff”) of the Securities and Exchange Commission concerning the above captioned Form 40-F.

As discussed with representatives of the Staff, the Company intends to file its written response to the Comment Letter no later than September 22, 2016. Please contact Edwin S. Maynard at (212) 373-3024 or David E. Weinfeld at (212) 373-3948, in each case, of Paul, Weiss, Rifkind, Wharton & Garrison LLP should you have any questions or comments regarding this letter.

Very truly yours,

/s/ Steeve Thibeault

Steeve Thibeault,

Chief Financial Officer,

Turquoise Hill Resources Ltd.

cc: Brian McAllister, Securities and Exchange Commission

Edwin S. Maynard, Esq., David E. Weinfeld, Esq., Paul, Weiss, Rifkind, Wharton & Garrison LLP

Turquoise Hill Resources Ltd.

Suite 354 – 200 Granville Street

Vancouver, BC V6C 1S4

Canada

T 604 688 5755

www.turquoisehill.com