WIPRO LIMITED
Doddakannelli
Sarjapur Road
Bangalore, Karnataka 560035, India
February 2, 2015
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 |
| Mr. David Edgar, Staff Accountant |
| Ms. Joyce Sweeney, Staff Accountant |
| Re: | Wipro Limited |
| Form 20-F for the Fiscal Year Ended March 31, 2014 |
| Filed May 19, 2014 |
| Form 6-K filed July 28, 2014 |
| Form 6-K filed October 30, 2014 |
| File No. 001-16139 |
Dear Ladies and Gentlemen:
On behalf of Wipro Limited (the “Company”), we acknowledge receipt of your letter dated January 20, 2015 regarding the SEC staff’s (the “Staff”) review of the Company’s Annual Report on Form 20-F for the fiscal year ended March 31, 2014, the Company’s quarterly financials on Form 6-K for the quarter ended June 30, 2014 and the Company’s quarterly financials on Form 6-K for the quarter ended September 30, 2014. We respectfully advise the Staff that we anticipate providing the Company’s response to your letter by February 17, 2015.
Thank you for your courtesy and cooperation in this matter.
Very truly yours,
WILSON SONSINI GOODRICH & ROSATI
Professional Corporation
/s/ Lisa Stimmell
Lisa Stimmell
| cc: | Suresh C. Senapaty, Wipro Limited |
| Raj S. Judge, Esq. |
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