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October 2, 2006

VIA EDGAR

United States
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Attn:	Mr. Brad Skinner
	Accounting Branch Chief

Re:	Wipro Limited
	Form 20-F for the Fiscal Year Ended March 31, 2006
	Filed June 22, 2006
	Form 6-K Filed August 14, 2006
	File No. 1-16139

Dear Mr. Skinner:

     Reference is made to comments from the staff of the Securities and Exchange Commission (the “Staff”) received by letter dated September 27, 2006 relating to Wipro Limited’s Form 20-F for the fiscal year ended March 31, 2006, and Form 6-K filed on August 14, 2006. As we discussed, on behalf of Wipro Limited, we respectfully request that the Staff grant additional time for Wipro Limited to respond to such comments, until on or before October 25, 2006 (10 additional business days), in light of the public holiday schedule in India and Wipro Limited’s current preparation of its earnings release and Form 6-K for the fiscal quarter ended September 30, 2006.

     Please direct any questions to me at (650) 565-3926. Thank you for your assistance.

Sincerely,

WILSON SONSINI GOODRICH & ROSATI Professional Corporation
 

/s/ Virginia E. Rosas  

Virginia E. Rosas 

cc:	Suresh C. Senapaty, Wipro Limited
	Raj S. Judge, Esq., Wilson Sonsini Goodrich & Rosati, P.C.