WIPRO LIMITED
Doddakannelli
Sarjapur Road
Bangalore, Karnataka 560035, India
September 16, 2013
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, 2013 |
| Filed June 12, 2013 |
| File No. 001-16139 |
Dear Mr. Gilmore:
We acknowledge receipt of your letter dated September 4, 2013 regarding the SEC staff’s review of Wipro Limited’s Annual Report on Form 20-F for the fiscal year ended March 31, 2013. 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 no later than September 27, 2013.
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
