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Dr. Reddy’s Laboratories Ltd. 8-2-337, Road No.3, Banjara Hills Hyderabad 500 034 A.P., India. Tel: +91 40 4900 2900 Fax: +91 40 4900 2999 www.drreddys.com |
May 6, 2013
Jim B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
Washington, D.C. 20549
United States of America
Re: | Dr. Reddy’s Laboratories Limited (the “Company” or “Dr. Reddy’s”) |
Form 20-F for Fiscal Year Ended March 31, 2012 filed July 18, 2012
Form 6-K for the Quarter Ended December 31, 2012 filed February 26, 2013
Letter from Securities and Exchange Commission dated April 23, 2013
File No. 001-15182
Dear Mr. Rosenberg:
Reference is made to the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “SEC”) contained in your letter dated April 23, 2013 requesting information in connection with Dr. Reddy’s Form 20-F for the fiscal year ended March 31, 2012 (the “2012 Form 20-F”) and Form 6-K for the quarter ended December 31, 2012 (the “2012 December 6-K”).
Our counsel, Budd Larner, P.C., made certain responses to your letter on our behalf in a letter to you dated May 6, 2013. We understand that you require that certain representations pertaining to Budd Larner’s response letter be made directly by Dr. Reddy’s. Accordingly, in connection with the aforementioned letter dated May 6, 2013, Dr. Reddy’s hereby acknowledges that:
• | we are responsible for the adequacy and accuracy of the disclosure in our SEC filings; |
• | staff comments or changes to disclosure in response to Staff comments do not foreclose the SEC from taking any action with respect to our SEC filings; and |
• | we may not assert Staff comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States. |
Should you have any concerns or questions, please call me at the number listed above.
Respectfully submitted,
Dr. Reddy’s Laboratories Limited
By: /s/ Saumen Chakraborty | ||
Saumen Chakraborty, Chief Financial Officer |
cc: | M V Narasimham (Dr. Reddy’s) |
Vijay Hurgat (Dr. Reddy’s)
James F. Fitzsimmons, Esq. (Budd Larner)
Jonathan Gray, Esq. (Budd Larner)