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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 | ||||
April 3, 2014
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, 2013
Letter from Securities and Exchange Commission dated March 20, 2014
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 March 20, 2014 requesting information in connection with Dr. Reddy’s Form 20-F for the fiscal year ended March 31, 2013 (the “2013 Form 20-F”).
Our counsel, Budd Larner, P.C., made certain responses to your letter on our behalf in a letter to you dated April 3, 2014. 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 Budd Larner response letter, 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)