# EDGAR Filing Document

**Accession Number:** 0001561566
**File Stem:** 0000000000-23-000895
**Filing Date:** 2023-1
**Character Count:** 6031
**Document Hash:** 94e243bf8e84b09b3e1135cdce92234d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000895.hdr.sgml**: 20230321

**ACCESSION NUMBER**: 0000000000-23-000895

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230126

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** QIWI
- **CENTRAL INDEX KEY:** 0001561566
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-BUSINESS SERVICES, NEC [7389]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** G4
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 12-14 KENNEDY AVE.
- **STREET 2:** KENNEDY BUSINESS CENTRE, OFFICE 203
- **CITY:** NICOSIA
- **STATE:** G4
- **ZIP:** 1087
- **BUSINESS PHONE:** 01135722653390

**MAIL ADDRESS:**
- **STREET 1:** 12-14 KENNEDY AVE.
- **STREET 2:** KENNEDY BUSINESS CENTRE, OFFICE 203
- **CITY:** NICOSIA
- **STATE:** G4
- **ZIP:** 1087

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** QIWI plc
- **DATE OF NAME CHANGE:** 20130128

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** QIWI Ltd
- **DATE OF NAME CHANGE:** 20121105

## Text-Extract

```

United States securities and exchange commission logo

                             January 26, 2023

       Alexey Mashchenkov
       Chief Financial Officer
       QIWI PLC
       Kennedy 12, Kennedy Business Centre
       P.C. 1087
       Nicosia, Cyprus

                                                        Re: QIWI PLC
                                                            Form 20-F for
Fiscal Year Ended December 31, 2021
                                                            Response Dated
December 29, 2022
                                                            File No. 001-35893

       Dear Alexey Mashchenkov:

               We have reviewed your December 29, 2022 response to our comment
letter and have the
       following comment. In our comment, we may ask you to provide us with
information so we may
       better understand your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

            After reviewing your response to this comment, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       December 15, 2022 letter.

       Response Dated December 29, 2022

       Board of Directors, page 116

   1.                                                   We note your response
to comment 10 and we reissue it. In future filings, please include
                                                        the information that
was provided in response to this comment regarding the types of
                                                        reports that the board
regularly receives and analyzes from management. Also,
                                                        please specifically
describe the extent and nature of the role of the board in overseeing
                                                        risks related to Russia
  s invasion of Ukraine, if any.
 Alexey Mashchenkov
FirstName
QIWI PLC LastNameAlexey Mashchenkov
Comapany
January 26,NameQIWI
           2023      PLC
January
Page 2 26, 2023 Page 2
FirstName LastName
       You may contact Robert Shapiro at (202) 551-3273 or Lyn Shenk at (202)
551-3380 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Nicholas Nalbantian at (202) 551-7470 or Cara Wirth at (202) 551-7127
with any other
questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Trade &
Services
cc:      Pranav Trivedi

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

January 26, 2023

Alexey Mashchenkov  
Chief Financial Officer  
QIWI PLC  
Kennedy 12, Kennedy Business Centre  
P.C. 1087  
Nicosia, Cyprus

**Re: QIWI PLC**

**Form 20-F for Fiscal Year Ended December 31, 2021**

**Response Dated December 29, 2022**

**File No. 001-35893**

Dear Alexey Mashchenkov:

We have reviewed your December 29, 2022 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our December 15, 2022 letter.

Response Dated December 29, 2022

Board of Directors, page 116

1. We note your response to comment 10 and we reissue it. In future filings, please include the information that was provided in response to this comment regarding the types of reports that the board regularly receives and analyzes from management. Also, please specifically describe the extent and nature of the role of the board in overseeing risks related to Russia’s invasion of Ukraine, if any.

Alexey Mashchenkov
QIWI PLC
January 26, 2023
Page 2

You may contact Robert Shapiro at (202) 551-3273 or Lyn Shenk at (202) 551-3380 if you have questions regarding comments on the financial statements and related matters. Please contact Nicholas Nalbantian at (202) 551-7470 or Cara Wirth at (202) 551-7127 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services

cc: Pranav Trivedi