GRAPHIC

Lynn Toby Fisher

212.836.8685

Lfisher@kayescholer.com

 

 

 

425 Park Avenue

New York, New York 10022-3598

212.836.8000

Fax 212.836.8689

www.kayescholer.com

 

June 11, 2010

 

Via EDGAR and Facsimile

 

Securities Exchange Commission

Division of Corporate Finance

100 F Street, N.E.

Washington, DC 20549-7010

Attn: Tamara Tangen

 

Re:

 

Celestica Inc.

 

 

Form 20-F for the fiscal year ended December 31, 2009

 

 

 

File No. 001-14832.

 

 

Dear Ms. Tangen:

 

I refer to the letter dated June 4, 2010 from Mr. Stephen G. Krikorian of the Commission to Elizabeth L. DelBianco of the Company relating to the Company’s Form 20-F for Fiscal Year Ended December 31, 2009.  This will confirm my advice to you that Celestica will respond to the comments in that letter not later than June 30, 2010.

 

Please feel free to contact me for any reason relating to this matter.

 

 

 

Sincerely

 

 

 

/s/ Lynn Toby Fisher

 

 

 

Lynn Toby Fisher

 

 




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