FORM 6-K

TURKCELL ILETISIM HIZMETLERI A.S.

Date: December 7, 2009

/s/ Nihat Narin

Name: Nihat Narin
Title: Investor & Int. Media Relations - Division Head

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

Report of Foreign Private Issuer
Pursuant to Rule 13a-16 or 15d-16 under
the Securities Exchange Act of 1934

For the month of December 2009

Commission File Number 001-15092

TURKCELL ILETISIM HIZMETLERI A.S.

(Translation of registrant’s name into English)

Turkcell Plaza
Mesrutiyet Caddesi No. 153
34430 Tepebasi
Istanbul, Turkey

(Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

Form 20-F: ý Form 40-F: o

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):

Note: Regulation S-T Rule 101(b)(1) only permits the submission in paper of a Form 6-K if submitted solely to provide an attached annual report to security holders.

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):

Note: Regulation S-T Rule 101(b)(7) only permits the submission in paper of a Form 6-K if submitted to furnish a report or other document that the registrant foreign private issuer must furnish and make public under the laws of the jurisdiction in which the registrant is incorporated, domiciled or legally organized (the registrant’s “home country”), or under the rules of the home country exchange on which the registrant’s securities are traded, as long as the report or other document is not a press release, is not required to be and has not been distributed to the registrant’s security holders, and, if discussing a material event, has already been the subject of a Form 6-K submission or other Commission filing on EDGAR.

Subject: Statement made pursuant to Circular VIII, No:54 of the Capital Markets Board

On November 25, 2009, we announced that, according to the 2004 Tax Investigation Report, Turkcell has had a tax imposition of TRY35.9 million in principal levied upon it and a TRY53.8 million tax loss (making a total of TRY89.7 million), on the basis that Turkcell applied a discount on prepaid card sales to distributors and calculated the Special Communication Tax (“SCT”) netting off such discount.

As per the notification received from the Presidency of Bogazici Corporate Tax Agency on December 4, 2009, Turkcell has been asked to provide collateral of TRY35.9 million in principal, TRY53.8 million tax loss and TRY62.6 million in interest charges, totaling TRY152.3 million.

Our Company will provide the aforementioned collateral within 15 days and take the necessary legal action within 30 days.

For further information please e-mail to investor.relations@turkcell.com.tr

Pursuant to the requirements of the Securities Exchange Act of 1934, Turkcell Iletisim Hizmetleri A.S. has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.