WIPRO LIMITED
Doddakannelli
Sarjapur Road
Bangalore, Karnataka 560035, India
October 10, 2012
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E
Washington, D.C. 20549
Attn: Mr. Patrick Gilmore, Accounting Branch Chief
| Re: | Wipro Limited | |
| Form 20-F for the Fiscal Year Ended March 31, 2012 | ||
| Filed May 16, 2012 | ||
| File No. 001-16139 |
Dear Mr. Gilmore:
We had previously indicated that we anticipated providing a response to the Staff’s comment letter dated September 11, 2012 with respect to the above-referenced Annual Report on Form 20-F for the fiscal year ended March 31, 2012 by October 9, 2012. However, in order to provide a thorough response, we respectfully request additional time to review and respond to the comments in your letter. Accordingly, we anticipate providing our response to you on or before October 16, 2012.
Thank you for your courtesy and cooperation in this matter.
Very truly yours,
WIPRO LIMITED
/s/ Suresh C. Senapaty
Suresh C. Senapaty
Chief Financial Officer and Director
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