DAVIS POLK & WARDWELL
Nicholas Adams Kronfeld 212 450 4950 nicholas.kronfeld@dpw.com	450 LEXINGTON AVENUE NEW YORK, N.Y. 10017 212 450 4000 FAX 212 450 3800	Menlo Park Washington, D.C. London Paris Frankfurt Madrid Tokyo Beijing Hong Kong

October 9, 2007

VIA EDGAR SUBMISSION AND E-MAIL

Ryan Milne

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:	YPF Sociedad Anónima
	Form 20-F for the year ended December 31, 2006
	Filed June 27, 2007
	Commission File No. 1-12102

Dear Mr. Milne:

YPF Sociedad Anónima (the “Company”) has received the comments of the Staff (the “Staff”) of the Securities and Exchange Commission contained in the letter from the Staff dated September 10, 2007 (the “Comment Letter”) regarding the Company’s above-referenced filing on Form 20-F.  The Company is working expeditiously to respond to the Comment Letter.  However, the Company believes that it will require further additional time to consider and respond to the Staff’s comments and currently expects to be able to file its response on or about October 12, 2007.

We are grateful for the Staff’s assistance with this matter.  Please do not hesitate to call me with any concerns you might have regarding the Company’s proposed timetable for responding to the Comment Letter.

Very truly yours,

Nicholas A. Kronfeld

cc: Mr. Walter Cristian Forwood, YPF Sociedad Anónima