-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, VOv17fu0kLiqxWBUULIX0Orew8GderZkMLBR2WksVGKbaQhfYUDn1D5X2qN3NJhC S6G8No4uanBH36PW7X/tSg== 0000950134-08-018459.txt : 20090320 0000950134-08-018459.hdr.sgml : 20090320 20081024170753 ACCESSION NUMBER: 0000950134-08-018459 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20081024 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WIPRO LTD CENTRAL INDEX KEY: 0001123799 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING SERVICES [7371] IRS NUMBER: 000000000 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: SURVEY #76P & #80P DODDAKANAHALLI VILLAG STREET 2: VARTHUR HOBLI SARJAPUR RD BANGALORE CITY: KARNATAKA STATE: K7 ZIP: 560035 BUSINESS PHONE: 91-80-2844-0011 MAIL ADDRESS: STREET 1: SURVEY #76P & #80P DODDAKANAHALLI VILLAG STREET 2: VARTHUR HOBLI SARJAPUR RD BANGALORE CITY: KARNATAKA STATE: K7 ZIP: 560035 CORRESP 1 filename1.htm corresp
24 October 2008
Via Federal Express
Mr. Kevin Dougherty
Law Clerk
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
     
Re:
  Wipro Ltd.
Form 20-F for Fiscal Year Ended March 31, 2008
Filed: May 30, 2008
File No.: 001-16139
Dear Mr. Dougherty,
We are writing on behalf of our client, Wipro Limited (“Wipro” or the “Company”), in response to the comment letter from the Staff of the Securities and Exchange Commission (the “SEC”), dated September 9, 2008 (received by Wipro by fax on October 20, 2008), with respect to the Company’s Form 20-F for the fiscal year ended March 31, 2008 (“Comment Letter”). In the Comment Letter you request that Wipro respond within 10 business days or that Wipro tell you when it will provide a response. This letter shall serve to notify you that Wipro respectfully requests that you allow it to respond by November 15, 2008.
Should you have any questions regarding the foregoing or require any additional information, please do not hesitate to contact the undersigned at (650) 493-9300. Thank you very much for your assistance.
Very truly yours,
Wilson, Sonsini, Goodrich & Rosati
         
   
/s/ Raj Judge    
Raj Judge   
External Counsel for Wipro Ltd.   
 
     
Cc
  Madhu Khatri
 
  Corporate Vice President & General Counsel
 
  Wipro Limited

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